Recently added articles from United States. Internal Revenue Bulletin:
T.D. 9403
Aug 11, 2008; Anonymous ... Section 664.-Charitable Remainder Trusts 26 CFR 1.664-1: Charitable remainder trusts. DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 602 Guidance Under Section 664 Regarding the Effect of Unrelated Business Taxable Income on Charitable ...
T.D. 9404
Aug 11, 2008; Anonymous ... Section 179B.-Deduction for Capital Costs Incurred in Complying With Environmental Protection Agency Sulfur Regulations 26 CFR 1.179B-1T: Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations (temporary). DEPARTMENT OF THE ...
T.D. 9406
Aug 11, 2008; Anonymous ... Section 956.-Investment of Earnings in United States Property 26 CFR 1.956-2: Definition of United States property. DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 Modifications to Subpart F Treatment of Aircraft and Vessel Leasing ...
Rev. Rul. 2008-44
Aug 11, 2008; Anonymous ... Section 2032A.- Valuation of Certain Farm, etc., Real Property 26 CFR 20.2032A-4: Method of valuing farm real property. Special use value; farms; interest rates. The 2008 interest rates to be used in computing the special use value of farm real property for which an election is ...
T.D. 9405
Aug 11, 2008; Anonymous ... Section 6205.-Special Rules Applicable to Certain Employment Taxes 26 CFR 31.6205-1: Adjustments of underpayments. DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 31 and 602 Employment Tax Adjustments AGENCY: Internal Revenue Service ...
Notice 2008-67
Aug 11, 2008; Anonymous ... Bonus Depreciation for the Kansas Disaster Area SECTION 1. PURPOSE This notice provides procedures for a taxpayer to claim the 50-percent additional first year depreciation (Kansas additional first year depreciation) provided by § 15345(a)(1) and (d)(1) of the Food, Conservation, ...
REG-143453-05
Aug 11, 2008; Anonymous ... Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public Hearing Capital Costs Incurred to Comply With EPA Sulfur Regulations AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference ...
REG-138355-07
Aug 11, 2008; Anonymous ... Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Proposed Rulemaking Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking ...
Announcement 2008-69
Aug 11, 2008; Anonymous ... Deletions From Cumulative List of Organizations Contributions to Which are Deductible Under Section 170 of the Code The Internal Revenue Service has revoked its determination that the organizations listed below qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the ...
REG-100464-08
Aug 11, 2008; Anonymous ... Notice of Proposed Rulemaking and Notice of Public Hearing Accrual Rules for Defined Benefit Plans AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking and notice of public hearing. SUMMARY: This document contains proposed ...
Announcement 2008-71
Aug 11, 2008; Anonymous ... Multiemployer Plan Funding Guidance; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to a notice of a public hearing on proposed rulemaking. SUMMARY: This document contains a correction to a notice of public hearing (Announcement 2008-64, ...
Need for Correction
Aug 11, 2008; Anonymous ... As published, a notice of a public hearing on proposed rulemaking (REG-151135-07) ...
Correction of Publication
Aug 11, 2008; Anonymous ... Accordingly, the publication of a notice of public hearing on proposed rulemaking (REG-151135-07), which was the subject of FR Doc. E8-14563, is corrected as follows: On page 36477, column 1, under the caption "SUPPLEMENTARY INFORMATION:", line 5, the language "Federal Register on ...
Definition of Terms
Aug 11, 2008; Anonymous ... Revenue rulings and revenue procedures (hereinafter referred to as "rulings") that have an effect on previous rulings use the following defined terms to describe the effect: Amplified describes a situation where no change is being made in a prior published position, but the prior ...
Announcement 2007-72
Aug 11, 2008; Anonymous ... Section 7428(c) Validation of Certain Contributions Made During Pendency of Declaratory Judgment Proceedings This announcement serves notice to potential donors that the organization listed below has recently filed a timely declaratory judgment suit under section 7428 of the Code, ...
Rev. Rul. 2008-38
Aug 04, 2008; Anonymous ... Section 702.-Income and Credits of Partner (Also: § 62, 163.) Limited partner's distributive share. This ruling addresses whether a limited partner's distributive share of interest expense attributable to indebtedness allocable to property held for investment described in section ...
Rev. Rul. 2008-43
Aug 04, 2008; Anonymous ... Section 1274.-Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property (Also Sections 42, 280G, 382, 412, 467, 468, 482, 483, 642, 807, 846, 1288, 7520, 7872.) Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term ...
Rev. Rul. 2008-39
Aug 04, 2008; Anonymous ... 26 CFR 1.702- 1(b): Character of items constituting distributive share. (Also: § 162, 212, 703.) Characterization of management fees. This ruling addresses the characterization of the management fees paid by an upper-tier investment partnership (UTP) and by lower-tier trader ...
T.D. 9402
Aug 04, 2008; Anonymous ... Section 956.-Investment of Earnings in United States Property 26 CFR 1.956-1: Shareholder's pro rata share of a controlled foreign corporation's increase in earnings invested in United States property. DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part ...
Notice 2008-63
Aug 04, 2008; Anonymous ... Part III. Administrative, Procedural, and Miscellaneous Guidance on Private Trust Companies TEXT I. Overview and Purpose This notice sets forth the contents of a proposed revenue ruling concerning the income, estate, gift, and generation-skipping transfer tax ...