1. Regulatory Agenda; Department of the Treasury
1. Regulatory Agenda; Department of the Treasury
- Subject Areas/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2021-16102
For Fall 2023 Regulatory Agenda
For Spring 2023 Regulatory Agenda
For Fall 2022 Regulatory Agenda
For Spring 2022 Regulatory Agenda
For Fall 2021 Regulatory Agenda
For Spring 2021 Regulatory Agenda
For Fall 2020 Regulatory Agenda
Regulatory Agenda - Spring 2024
TREAS/IRS
Prerule Stage | Request for Information – SECURE 2.0 Section 319 – Effectiveness of Reporting and Disclosure Requirements | -- | |
Proposed Rule Stage | Mark to Market for Dealers in Securities | ||
Proposed Rule Stage | Mark-to-Market Accounting for Dealers in Commodities and Traders in Securities or Commodities | ||
Proposed Rule Stage | Special Rules Relating to Transfers of Intangibles to Foreign Corporations | ||
Proposed Rule Stage | Guidance Regarding the Active Trade or Business Requirement Under Section 355(b) | ||
Proposed Rule Stage | Accuracy-Related Penalties | ||
Proposed Rule Stage | Further Guidance on the Application of Section 409A to Nonqualified Deferred Compensation Plans | ||
Proposed Rule Stage | Determination of Governmental Plan Status | ||
Proposed Rule Stage | Rules for Home Construction Contracts | ||
Proposed Rule Stage | Interest on Deferred Tax Liability for Contingent Payment Sales Under Section 453A | ||
Proposed Rule Stage | Regulations Under Section 45D That Revise and Clarify Certain Rules Relating to the New Markets Tax Credit | ||
Proposed Rule Stage | Exchange of Property for an Annuity | ||
Proposed Rule Stage | Gross Estate; Election to Value on Alternate Valuation Date | ||
Proposed Rule Stage | Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities | ||
Proposed Rule Stage | Transactions With Foreign Trusts and Information Reporting on Transactions With Foreign Trusts and Large Foreign Gifts | ||
Proposed Rule Stage | Additional Rules Regarding Pension Plan Funding and Benefit Restrictions | ||
Proposed Rule Stage | Rules Determining Available Generation-Skipping Transfer (GST) Exemption When Relief Is Granted to Make a Timely Allocation | ||
Proposed Rule Stage | Deemed Check the Box Election for Real Estate Investment Trusts and Regulated Investment Companies Elections | -- | |
Proposed Rule Stage | Basis Rules for Stock and Debt | ||
Proposed Rule Stage | Regulations Relating to Cross-Border Sales of Stock to Related Corporations | ||
Proposed Rule Stage | Application of Section 409A to Nonqualified Deferred Compensation Plans | ||
Proposed Rule Stage | Low-Income Taxpayer Clinics | ||
Proposed Rule Stage | Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057 | ||
Proposed Rule Stage | Section 280F(d)(6) Business Use Percentage | ||
Proposed Rule Stage | Nondiscrimination Relief for Closed Defined Benefit Plans | ||
Proposed Rule Stage | Election Regarding Lump-Sum Payment of Social Security Benefits | ||
Proposed Rule Stage | Amendment of Consolidated Return Regulations for Group Continuation | ||
Proposed Rule Stage | Section 72(t) 10 Percent Additional Tax Regulations | ||
Proposed Rule Stage | Section 894(c) Beneficial Ownership Rules | ||
Proposed Rule Stage | Guidance Under Section 355 Concerning Device and Active Trade or Business | ||
Proposed Rule Stage | Minimum Vesting Standards | ||
Proposed Rule Stage | Limitation on Bond Repurchase Premium Deduction on Convertible Debt | ||
Proposed Rule Stage | Transactions Involving Disregarded Entities--Section 1.1001-3 | ||
Proposed Rule Stage | REIT Income Tests | ||
Proposed Rule Stage | Interest Capitalization Requirements for Improvements to Designated Property | ||
Proposed Rule Stage | Next Day Rule | ||
Proposed Rule Stage | Dividend Equivalents From Sources Within the United States | ||
Proposed Rule Stage | Treatment of Fees Relating to Debt Instruments and Other Securities | ||
Proposed Rule Stage | Foreign Statement Reserves Under Section 954(i) for Purposes of Measuring Qualified Insurance Income | ||
Proposed Rule Stage | Guidance on the Cure Provisions for Regulated Investment Companies and for Real Estate Investment Trusts | ||
Proposed Rule Stage | Classification of Foreign Entities for U.S. Tax Purposes | ||
Proposed Rule Stage | Regulations Under Section 336(e) to Revise the Treatment of Certain Stock Dispositions as Asset Sales | ||
Proposed Rule Stage | Technical Corrections and Clarifications Regarding Corporate Reorganizations Under Section 368(a)(1)(F) | ||
Proposed Rule Stage | Rules Regarding Charitable Contributions of Inventory Under Section 170(e)(3) | ||
Proposed Rule Stage | Guidance Under Section 707 for Disguised Sales of Partnership Interests | ||
Proposed Rule Stage | Redetermination of the Consolidated Net Unrealized Built-In Gain and Loss Following a Disposition of Stock | ||
Proposed Rule Stage | Clarification of Intangible Property Definition and Valuation of Transfers of Intangible Property | ||
Proposed Rule Stage | Exclusion From Gross Income of Previously Taxed Earnings and Profits | ||
Proposed Rule Stage | Accounting Periods and Methods of Accounting; Accounting for Redemption of Trading Stamps and Coupons | ||
Proposed Rule Stage | Determination of Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits | ||
Proposed Rule Stage | Regulations Under Section 245A and Related Provisions | ||
Proposed Rule Stage | Deductions Under Sections 162 and 164 | ||
Proposed Rule Stage | Revision of the Life-Nonlife Group Regulations | ||
Proposed Rule Stage | Regulations Under Section 6232 Related to the Centralized Partnership Audit Regime | ||
Proposed Rule Stage | Modifications of Certain Mortgage Loans Held by a REMIC | ||
Proposed Rule Stage | Allocation of Liabilities for Disguised Sales | ||
Proposed Rule Stage | Subchapter S Statutory Changes and Calculations | ||
Proposed Rule Stage | Additional Guidance Under Section 199A | ||
Proposed Rule Stage | Payment by Credit Card and Debit Card | ||
Proposed Rule Stage | Guidance Under Section 704(d) (Basis Limitation on Allowance of Losses) | ||
Proposed Rule Stage | Exchanges of Property for an Annuity | -- | |
Proposed Rule Stage | Technical Amendment to Treasury Regulation Section 1.337(d)-7 for Certain Conversion Transactions | ||
Proposed Rule Stage | Guidance Under Section 355 of the Internal Revenue Code | ||
Proposed Rule Stage | SECURE Act Modifications to Certain Rules Governing 401(k) Plans and 401(m) Plans | ||
Proposed Rule Stage | Allocation of Certain Expenses by Exempt Organizations With More Than One Unrelated Trade or Business | ||
Proposed Rule Stage | Provider Nondiscrimination Requirements for Group Health Plans and Health Insurance Issuers in the Group and Individual Markets | ||
Proposed Rule Stage | Regulations Governing Practice Before the Internal Revenue Service | -- | |
Proposed Rule Stage | Taxability of Tribally Chartered Corporations | ||
Proposed Rule Stage | Research and Experimentation Expenses | ||
Proposed Rule Stage | Guidance Regarding Treatment of Amounts Required to be Capitalized in Certain Transactions to Which Section 1.263(a)-5 Applies | ||
Proposed Rule Stage | Refunding Bonds | ||
Proposed Rule Stage | Proposed Regulations to Update the Rehabilitation Credit Regulations in Section 1.48-12 | ||
Proposed Rule Stage | Master Development Plan Definition and Section 118 | ||
Proposed Rule Stage | Decertification of Qualified Opportunity Funds | ||
Proposed Rule Stage | Diesel Fuel and Kerosene Excise Tax; Dye Injection | ||
Proposed Rule Stage | Requirements Related to Advanced Explanation of Benefits and Other Provisions Under the Consolidated Appropriations Act, 2021 | ||
Proposed Rule Stage | Trust Arrangements That Utilize Cash Value Insurance Policies to Provide Welfare Benefits | -- | |
Proposed Rule Stage | Certain Trust Arrangements Seeking to Qualify for Exception for Collectively Bargained Welfare Benefit Funds under Section 419A(f)(5) | ||
Proposed Rule Stage | Returns Relating to Digital Assets in Excess of $10,000 Received in a Trade or Business | ||
Proposed Rule Stage | Application of Section 367 to Section 304 Transactions | ||
Proposed Rule Stage | Updates to Substantiation Under Section 274 | ||
Proposed Rule Stage | Updates to Earned Income Tax Credit Regulations | ||
Proposed Rule Stage | Higher Interest Rate Payable on Large Corporate Underpayments | ||
Proposed Rule Stage | Excise Tax on Repurchase of Corporate Stock | ||
Proposed Rule Stage | Excise Tax on Repurchase of Corporate Stock--Procedure and Administration | ||
Proposed Rule Stage | Consolidated Return Technical Corrections | ||
Proposed Rule Stage | SECURE 2.0 Updates to Required Minimum Distribution Rules | ||
Proposed Rule Stage | Guidance Related to the Foreign Tax Credit in Light of GloBE Rules | -- | |
Proposed Rule Stage | Certain Dual Consolidated Loss Rules | -- | |
Proposed Rule Stage | Section 1446(f) Supplemental Regulations | ||
Proposed Rule Stage | Recapture of Interest on Excess Credits Under FFCRA, CARES Act, and ARP Act | ||
Proposed Rule Stage | CARF: U.S. Broker Digital Transaction Reporting | ||
Proposed Rule Stage | Corporate Alternative Minimum Tax | ||
Proposed Rule Stage | Guidance Under Section 162(m) | ||
Proposed Rule Stage | Revising Qualified Domestic Trust Regulations under Section 2056A to Update Outdated References and Procedures | ||
Proposed Rule Stage | Basket Contract Transactions as Listed Transactions | ||
Proposed Rule Stage | Energy Efficient Commercial Buildings Deduction | ||
Proposed Rule Stage | Sec. 5000D Excise Tax | ||
Proposed Rule Stage | Indian General Welfare Benefits under Section 139E | ||
Proposed Rule Stage | 1.355-5 Reg Amendment | ||
Proposed Rule Stage | Rollovers from Qualified Tuition Programs Under Section 529 to ROTH IRAs | ||
Proposed Rule Stage | Related-Party Partnership Basis Adjustment Transactions as Transactions of Interest | ||
Proposed Rule Stage | Automatic Enrollment Requirements Under Section 414A | ||
Proposed Rule Stage | These regulations will provide rules regarding the taxation of income of foreign governments and international organizations. | ||
Proposed Rule Stage | SECURE 2.0 Act Updates to Catch-up Contribution Rules Under Section 414(v) | ||
Proposed Rule Stage | Amount Qualifying as Distribution of Income Exempt from Sec. 2056A Tax | ||
Proposed Rule Stage | Information reporting for tax-advantaged bonds | ||
Proposed Rule Stage | Regulations on Definition of Section 413(e) Plan | ||
Proposed Rule Stage | Welfare Benefit Fund Guidance | ||
Proposed Rule Stage | Branded Prescription Drug Fee Discounts | -- | |
Proposed Rule Stage | Clean Electricity Investment and Production Credits (Sections 45Y and 48E) | ||
Proposed Rule Stage | Definition of Dependent, Temporary Absence and Foster Care Placement | ||
Proposed Rule Stage | Base erosion and anti-abuse tax | ||
Proposed Rule Stage | Source of Income from Cloud Transactions | ||
Proposed Rule Stage | Estate Tax Closing Letter User Fee Update | -- | |
Final Rule Stage | Tractors, Trailers, Trucks, and Tires; Definition of Highway | ||
Final Rule Stage | Income of Foreign Governments and International Organizations | ||
Final Rule Stage | Regulations Under Section 2642(g) | ||
Final Rule Stage | Treatment of Grantor of an Option on a Partnership Interest | ||
Final Rule Stage | Guidance Under Section 2053 on the Application of Present Value Concepts to the Amount Deductible | ||
Final Rule Stage | Reissuance Standards for Tax-Exempt Bonds | ||
Final Rule Stage | Taxes on Taxable Distributions Under Section 4966 | ||
Final Rule Stage | Definition of Dependent Under Section 152 | ||
Final Rule Stage | Definition of Limited Partner for Material Participation | ||
Final Rule Stage | Imposition of Tax on Gifts and Bequests From Expatriates | ||
Final Rule Stage | Inventory Price Index Computation (IPIC) Pooling for Manufactured and Resale Goods | ||
Final Rule Stage | Amendment of Consolidated Returns Regulations to Reflect Current Law | ||
Final Rule Stage | Section 752 Recourse Liabilities (Related Parties) | ||
Final Rule Stage | Fractions Rule and Partnership Allocations | ||
Final Rule Stage | Treatment of Income From Indian Fishing Rights-Related Activity as Compensation | ||
Final Rule Stage | Disguised Payments for Services | ||
Final Rule Stage | Triangular Reorganizations Involving Foreign Corporations | ||
Final Rule Stage | Application of Normal Retirement Age Regulations to Governmental Plans | ||
Final Rule Stage | Characterization of Certain Cloud Transactions | ||
Final Rule Stage | Exception to Foreign Personal Holding Company Income for Foreign Currency Gain or Loss | ||
Final Rule Stage | Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent | ||
Final Rule Stage | Deemed Distributions Under Section 305(c) of Stock and Rights to Acquire Stock | ||
Final Rule Stage | Additional Rules Regarding Information Reporting of Minimum Essential Coverage | ||
Final Rule Stage | Amendments to Regulations Regarding Education Tax Credits | ||
Final Rule Stage | Withholding on Certain Retirement Plan Distributions Under Section 3405(a) and (b) | ||
Final Rule Stage | Guidance on the Definition of Registered Form | ||
Final Rule Stage | Centralized Partnership Audit Rules | ||
Final Rule Stage | Foreign Currency Contracts Under Section 1256(g)(2) | ||
Final Rule Stage | Modification of Regulations Under Section 987 on Income and Currency Gain or Loss With Respect to a Section 987 Qualified Business Unit | ||
Final Rule Stage | Bad Debt Deductions | ||
Final Rule Stage | Deemed Distributions Under Section 305(c) of Stock and Rights to Acquire Stock | ||
Final Rule Stage | Definition of Qualifying Energy Property, Section 48 Investment Tax Credit | ||
Final Rule Stage | Partnership Transactions Involving Equity Interests of a Partner | ||
Final Rule Stage | Clarification of the Coordination of the Transfer Pricing Rules With Other Code Provisions | ||
Final Rule Stage | Rules for Denial of Deduction for Certain Fines, Penalties, and Other Amounts | ||
Final Rule Stage | MEPs and the Unified Plan Rule | ||
Final Rule Stage | Guidance Regarding the Determination of Built-In Gains and Losses | ||
Final Rule Stage | 367(d) Termination Rule for Certain IP Repatriations | ||
Final Rule Stage | Compliance Monitoring II--Section 42 Low-Income Housing | ||
Final Rule Stage | Rules for Supervisory Approval of Proposed Penalties | ||
Final Rule Stage | Returns of Information of Brokers in Virtual Currency Transactions | ||
Final Rule Stage | Appeals Resolution of Certain Federal Tax Controversies Without Litigation | ||
Final Rule Stage | Guidance on 401(a)(9) Required Minimum Distributions | ||
Final Rule Stage | Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and Section 954(c)(6) | ||
Final Rule Stage | Exception to Passive Income Characterization of Certain Insurance Companies With Respect to Passive Foreign Investment Companies | § 1297(b)(2)(B), § 1298(b)(7), § 1297(f)(3)(B)(ii), § 1297(f)(4)(A)(iii), § 1297(f)(2)(B) | |
Final Rule Stage | Guidance on Passive Foreign Investment Companies Held Through Domestic Partnerships | ||
Final Rule Stage | Final Chapters 3 and 4 Burden Reduction Regulations | ||
Final Rule Stage | Additional Guidance for Reporting and Transfer for Value Rules Relating to Life Insurance Transactions | ||
Final Rule Stage | Prescription Drug and Health Care Spending (Temporary Regulation) | -- | |
Final Rule Stage | Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement | -- | |
Final Rule Stage | Limitation on the Special Rule of Section 20.2010-1(c) Regarding a Difference in the Basic Exclusion Amount | ||
Final Rule Stage | Continuing Guidance Under Section 163(j) | ||
Final Rule Stage | Prescription Drug and Health Care Spending | -- | |
Final Rule Stage | Mental Health Parity and Addiction Equity Act and the Consolidated Appropriations Act, 2021 | -- | |
Final Rule Stage | Amendments to the Regulations for Continuing Education Requirements of the Joint Board for the Enrollment of Actuaries | -- | |
Final Rule Stage | Sale of Seized Property | ||
Final Rule Stage | Coverage of Certain Preventive Services Under the Affordable Care Act | ||
Final Rule Stage | Guidance on the Foreign Government Income Exemption and the Definition of Domestically-Controlled Qualified Investment Entities | ||
Final Rule Stage | Syndicated Conservation Easement Transactions | ||
Final Rule Stage | Superfund Chemical Tax and Superfund Imported Substance Tax | ||
Final Rule Stage | Captive Insurance Transactions as Listed Transactions or Transactions of Interest | ||
Final Rule Stage | Guidance Related to the Foreign Tax Credit, Including Cost Recovery, the Attribution Rule for Royalty Payments, and the Reattribution Asset Rule | ||
Final Rule Stage | Section 42, Average Income Test Procedures | ||
Final Rule Stage | Rules Relating to the Use of Electronic Media to Make Participant Elections and Spousal Consents | ||
Final Rule Stage | Advanced Manufacturing Investment Credit | ||
Final Rule Stage | Independent Dispute Resolution Operations | ||
Final Rule Stage | Charitable Remainder Annuity Trust Listed Transaction | ||
Final Rule Stage | Malta Personal Retirement Scheme Listed Transaction | ||
Final Rule Stage | Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Apprenticeship Requirements | § 30C, § 45, § 45L, § 45Q, § 45U, § 45V, § 45Y, § 45Z, § 48C, § 48E, § 179D | |
Final Rule Stage | Modifications to Rules Regarding Plan-Specific Substitute Mortality Tables | ||
Final Rule Stage | Identification of Monetized Installment Sale Transactions as Listed Transactions | ||
Final Rule Stage | Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k) | ||
Final Rule Stage | Disclosure of Return Information to the Bureau of the Census for Certain Statistical Purposes | ||
Final Rule Stage | Pre-filing Registration Requirements for Certain Tax Credit Elections | § 48D(d)(2)(E), § 48D(d)(6), § 6417(d)(5), § 6417(h), § 6418(g)(1), § 6418(h) | |
Final Rule Stage | Preparer Tax Identification Number (PTIN) User Fee Update | ||
Final Rule Stage | Advanced Manufacturing Production Credit | ||
Final Rule Stage | Statutory Disallowance of Deductions: Certain Qualified Conservation Contributions Made by Partnerships and S Corporations | ||
Final Rule Stage | Sec. 5000D Procedural Rules | ||
Final Rule Stage | Advance Notice of Third-Party Contacts | ||
Final Rule Stage | Credit for Production of Clean Hydrogen (Section 45V) | ||
Final Rule Stage | Application of Election out of Subchapter K to Certain Applicable Entities |
TREAS/IRS
Stage of Rulemaking | Title | Code Section/Legal Authority | RIN |
|---|---|---|---|
Proposed Rule Stage | Mark to Market for Dealers in Securities | ||
Proposed Rule Stage | Mark-to-Market Accounting for Dealers in Commodities and Traders in Securities or Commodities | ||
Proposed Rule Stage | Special Rules Relating to Transfers of Intangibles to Foreign Corporations | ||
Proposed Rule Stage | Guidance Regarding the Active Trade or Business Requirement Under Section 355(b) | ||
Proposed Rule Stage | Further Guidance on the Application of Section 409A to Nonqualified Deferred Compensation Plans | ||
Proposed Rule Stage | Determination of Governmental Plan Status | ||
Proposed Rule Stage | Rules for Home Construction Contracts | ||
Proposed Rule Stage | Interest on Deferred Tax Liability for Contingent Payment Sales Under Section 453A | ||
Proposed Rule Stage | Regulations Under Section 45D That Revise and Clarify Certain Rules Relating to the New Markets Tax Credit | ||
Proposed Rule Stage | Gross Estate; Election to Value on Alternate Valuation Date | ||
Proposed Rule Stage | Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities | ||
Proposed Rule Stage | Information Reporting on Transactions With Foreign Trusts and on Large Foreign Gifts | ||
Proposed Rule Stage | Taxes on Taxable Distributions Under Section 4966 | ||
Proposed Rule Stage | Additional Rules Regarding Pension Plan Funding and Benefit Restrictions | ||
Proposed Rule Stage | Combining Dollar-Value Last-In, First Out Inventory Pools | ||
Proposed Rule Stage | Rules Determining Available Generation-Skipping Transfer (GST) Exemption When Relief Is Granted to Make a Timely Allocation | ||
Proposed Rule Stage | Amendment of Consolidated Returns Regulations to Reflect Current Law | ||
Proposed Rule Stage | Regulations Relating to Cross-Border Sales of Stock to Related Corporations | ||
Proposed Rule Stage | Application of Section 409A to Nonqualified Deferred Compensation Plans | ||
Proposed Rule Stage | Section 267--Transactions Between Related Persons and Partnerships | ||
Proposed Rule Stage | Triangular Reorganizations Involving Foreign Corporations | ||
Proposed Rule Stage | Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057 | ||
Proposed Rule Stage | Section 280F(d)(6) Business Use Percentage | ||
Proposed Rule Stage | Nondiscrimination Relief for Closed Defined Benefit Plans | ||
Proposed Rule Stage | Election Regarding Lump-Sum Payment of Social Security Benefits | ||
Proposed Rule Stage | Section 72(t) 10 Percent Additional Tax Regulations | ||
Proposed Rule Stage | Section 894(c) Beneficial Ownership Rules | ||
Proposed Rule Stage | Limitation on Bond Repurchase Premium Deduction on Convertible Debt | ||
Proposed Rule Stage | Transactions Involving Disregarded Entities--Section 1.1001-3 | ||
Proposed Rule Stage | REIT Income Tests | ||
Proposed Rule Stage | Interest Capitalization Requirements for Improvements to Designated Property | ||
Proposed Rule Stage | Proposed Modification of Regulations Under Section 987 on Income and Currency Gain or Loss With Respect to a Section 987 Qualified Business Unit | ||
Proposed Rule Stage | Dividend Equivalents From Sources Within the United States | ||
Proposed Rule Stage | Treatment of Fees Relating to Debt Instruments and Other Securities | ||
Proposed Rule Stage | Bad Debt Deductions | ||
Proposed Rule Stage | Foreign Statement Reserves Under Section 954(i) for Purposes of Measuring Qualified Insurance Income | ||
Proposed Rule Stage | Guidance on the Cure Provisions for Regulated Investment Companies and for Real Estate Investment Trusts | ||
Proposed Rule Stage | Classification of Foreign Entities for U.S. Tax Purposes | ||
Proposed Rule Stage | Definition of Church Plan | ||
Proposed Rule Stage | Application of Nondiscrimination Requirements, Backloading Limitations, Certain Plan Termination Rules, Benefit Limitations, and Top Heavy Rules to Statutory Hybrid Plans | ||
Proposed Rule Stage | Rules Regarding Charitable Contributions of Inventory Under Section 170(e)(3) | ||
Proposed Rule Stage | Definition of Qualifying Energy Property, Section 48 Investment Tax Credit | ||
Proposed Rule Stage | Clarification of Intangible Property Definition and Valuation of Transfers of Intangible Property | ||
Proposed Rule Stage | Exclusion From Gross Income of Previously Taxed Earnings and Profits | ||
Proposed Rule Stage | Determination of Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits | ||
Proposed Rule Stage | Regulations Under Section 245A and Related Provisions | ||
Proposed Rule Stage | Deductions Under Sections 162 and 164 | ||
Proposed Rule Stage | Regulations Under Section 6232 Related to the Centralized Partnership Audit Regime | ||
Proposed Rule Stage | Modifications of Certain Mortgage Loans Held by a REMIC | ||
Proposed Rule Stage | Allocation of Liabilities for Disguised Sales | ||
Proposed Rule Stage | Subchapter S Statutory Changes and Calculations | ||
Proposed Rule Stage | Definition of Last Known Address | ||
Proposed Rule Stage | Payment by Credit Card and Debit Card | ||
Proposed Rule Stage | Guidance Under Section 704(d) (Basis Limitation on Allowance of Losses) | ||
Proposed Rule Stage | Exchanges of Property for an Annuity | -- | |
Proposed Rule Stage | Allocation of Certain Expenses by Exempt Organizations With More Than One Unrelated Trade or Business | ||
Proposed Rule Stage | Provider Nondiscrimination Requirements for Group Health Plans and Health Insurance Issuers in the Group and Individual Markets | ||
Proposed Rule Stage | Regulations Governing Practice Before the Internal Revenue Service | -- | |
Proposed Rule Stage | Taxability of Tribally Chartered Corporations | ||
Proposed Rule Stage | Research and Experimentation Expenses | ||
Proposed Rule Stage | Guidance Regarding Treatment of Amounts Required to be Capitalized in Certain Transactions to Which Section 1.263(a)-5 Applies | ||
Proposed Rule Stage | Refunding Bonds | ||
Proposed Rule Stage | Proposed Regulations to Update the Rehabilitation Credit Regulations in Section 1.48-12 | ||
Proposed Rule Stage | Master Development Plan Definition and Section 118 | ||
Proposed Rule Stage | Amendments to the Regulations for Continuing Education Requirements of the Joint Board for the Enrollment of Actuaries | -- | |
Proposed Rule Stage | Decertification of Qualified Opportunity Funds | ||
Proposed Rule Stage | Sale of Seized Property | ||
Proposed Rule Stage | Superfund Chemical Tax and Superfund Imported Substance Tax | ||
Proposed Rule Stage | Trust Arrangements That Utilize Cash Value Insurance Policies to Provide Welfare Benefits | -- | |
Proposed Rule Stage | Certain Trust Arrangements Seeking to Qualify for Exception for Collectively Bargained Welfare Benefit Funds under Section 419A(f)(5) | ||
Proposed Rule Stage | Returns Relating to Digital Assets in Excess of $10,000 Received in a Trade or Business | ||
Proposed Rule Stage | Application of Section 367 to Section 304 Transactions | ||
Proposed Rule Stage | Updates to Substantiation Under Section 274 | ||
Proposed Rule Stage | Updates to Earned Income Tax Credit Regulations | ||
Proposed Rule Stage | Independent Dispute Resolution Operations | -- | |
Proposed Rule Stage | Excise Tax on Repurchase of Corporate Stock | ||
Proposed Rule Stage | SECURE 2.0 Updates to Required Minimum Distribution Rules | ||
Proposed Rule Stage | Modifications to Rules Regarding Plan-Specific Substitute Mortality Tables | ||
Proposed Rule Stage | Guidance on Net Operating Loss Deduction | ||
Proposed Rule Stage | Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k) | ||
Proposed Rule Stage | Guidance Related to the Foreign Tax Credit in Light GloBE Rules | -- | |
Proposed Rule Stage | Certain Dual Consolidated Loss Rules | -- | |
Proposed Rule Stage | Section 1446(f) Supplemental Regulations | ||
Proposed Rule Stage | Disclosure of Return Information to the Bureau of the Census for Certain Statistical Purposes | ||
Proposed Rule Stage | Preparer Tax Identification Number (PTIN) User Fee Update | ||
Proposed Rule Stage | Recapture of Interest on Excess Credits Under FFCRA, CARES Act, and ARP Act | ||
Proposed Rule Stage | CARF: U.S. Broker Digital Transaction Reporting | ||
Proposed Rule Stage | Substantiation Requirements and Qualified Non personal User Vehicles | ||
Proposed Rule Stage | Corporate Alternative Minimum Tax | ||
Proposed Rule Stage | Advanced Manufacturing Production Credit | ||
Proposed Rule Stage | Transfer Provisions of Sections 30D and 25E | ||
Proposed Rule Stage | Guidance Under Section 162(m) | ||
Proposed Rule Stage | Regulations Under Section 2056A-2 for Qualified Domestic Trust Elections | ||
Proposed Rule Stage | Basket Contract Transactions as Listed Transactions | ||
Proposed Rule Stage | Charitable Conservation Easements | ||
Proposed Rule Stage | Energy Efficient Commercial Buildings Deduction | ||
Final Rule Stage | Tractors, Trailers, Trucks, and Tires; Definition of Highway | ||
Final Rule Stage | Income of Foreign Governments and International Organizations | ||
Final Rule Stage | Regulations Under Section 2642(g) | ||
Final Rule Stage | Treatment of Grantor of an Option on a Partnership Interest | ||
Final Rule Stage | Guidance Under Section 2053 on the Application of Present Value Concepts to the Amount Deductible | ||
Final Rule Stage | Reissuance Standards for Tax-Exempt Bonds | ||
Final Rule Stage | Definition of Dependent Under Section 152 | ||
Final Rule Stage | Definition of Limited Partner for Material Participation | ||
Final Rule Stage | Imposition of Tax on Gifts and Bequests From Expatriates | ||
Final Rule Stage | Additional Requirements for Type III Supporting Organizations | ||
Final Rule Stage | Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions | ||
Final Rule Stage | Section 752 Recourse Liabilities (Related Parties) | ||
Final Rule Stage | Fractions Rule and Partnership Allocations | ||
Final Rule Stage | Treatment of Income From Indian Fishing Rights-Related Activity as Compensation | ||
Final Rule Stage | Disguised Payments for Services | ||
Final Rule Stage | Application of Normal Retirement Age Regulations to Governmental Plans | ||
Final Rule Stage | Characterization of Certain Cloud Transactions | ||
Final Rule Stage | Exception to Foreign Personal Holding Company Income for Foreign Currency Gain or Loss | ||
Final Rule Stage | Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent | ||
Final Rule Stage | Additional Rules Regarding Information Reporting of Minimum Essential Coverage | ||
Final Rule Stage | Amendments to Regulations Regarding Education Tax Credits | ||
Final Rule Stage | Withholding on Certain Retirement Plan Distributions Under Section 3405(a) and (b) | ||
Final Rule Stage | De Minimis Error Exception to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements | ||
Final Rule Stage | Guidance on the Definition of Registered Form | ||
Final Rule Stage | Centralized Partnership Audit Rules | ||
Final Rule Stage | Foreign Currency Contracts Under Section 1256(g)(2) | ||
Final Rule Stage | Deemed Distributions Under Section 305(c) of Stock and Rights to Acquire Stock | ||
Final Rule Stage | Partnership Transactions Involving Equity Interests of a Partner | ||
Final Rule Stage | Clarification of the Coordination of the Transfer Pricing Rules With Other Code Provisions | ||
Final Rule Stage | Rules for Denial of Deduction for Certain Fines, Penalties, and Other Amounts | ||
Final Rule Stage | MEPs and the Unified Plan Rule | ||
Final Rule Stage | Guidance on the Timing of the Use or Allocation of Forfeitures in Qualified Retirement Plans | ||
Final Rule Stage | 367(d) Termination Rule for Certain IP Repatriations | ||
Final Rule Stage | Compliance Monitoring II--Section 42 Low-Income Housing | ||
Final Rule Stage | Guidance Under Section 954(b)(4) (Rules for High-Taxed Subpart F Income) and Section 964 (Rules for Determining the Earnings and Profits of a Foreign Corporation) | ||
Final Rule Stage | Rules for Supervisory Approval of Proposed Penalties | ||
Final Rule Stage | Returns of Information of Brokers in Virtual Currency Transactions | ||
Final Rule Stage | Appeals Resolution of Certain Federal Tax Controversies Without Litigation | ||
Final Rule Stage | Guidance on 401(a)(9) Required Minimum Distributions | ||
Final Rule Stage | Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and Section 954(c)(6) | ||
Final Rule Stage | Rules Applicable to Consolidated Groups (Temporary) | ||
Final Rule Stage | Exception to Passive Income Characterization of Certain Insurance Companies With Respect to Passive Foreign Investment Companies | § 1297(b)(2)(B), § 1298(b)(7), § 1297(f)(3)(B)(ii), § 1297(f)(4)(A)(iii), § 1297(f)(2)(B) | |
Final Rule Stage | Guidance on Passive Foreign Investment Companies Held Through Domestic Partnerships | ||
Final Rule Stage | Final Chapters 3 and 4 Burden Reduction Regulations | ||
Final Rule Stage | Additional Guidance for Reporting and Transfer for Value Rules Relating to Life Insurance Transactions | ||
Final Rule Stage | Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans | ||
Final Rule Stage | Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement | -- | |
Final Rule Stage | Limitation on the Special Rule of Section 20.2010-1(c) Regarding a Difference in the Basic Exclusion Amount | ||
Final Rule Stage | User Fees Relating to Enrolled Actuaries | -- | |
Final Rule Stage | Short-Term, Limited-Duration Insurance; Independent, Non coordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Accident and Health Insurance | -- | |
Final Rule Stage | Mental Health Parity and Addiction Equity Act and the Consolidated Appropriations Act, 2021 | -- | |
Final Rule Stage | Requirements in Connection With Coverage of Certain Preventive Services | ||
Final Rule Stage | Guidance on the Foreign Government Income Exemption and the Definition of Domestically-Controlled Qualified Investment Entities | ||
Final Rule Stage | Syndicated Conservation Easement Transactions | ||
Final Rule Stage | Captive Insurance Transactions as Listed Transactions or Transactions of Interest | ||
Final Rule Stage | Guidance Related to the Foreign Tax Credit, Including Cost Recovery, the Attribution Rule for Royalty Payments, and the Reattribution Asset Rule | ||
Final Rule Stage | Section 42, Average Income Test Procedures | ||
Final Rule Stage | Rules Relating to the Use of Electronic Media to Make Participant Elections and Spousal Consents | ||
Final Rule Stage | Section 30D Clean Vehicle Credit Regulations | ||
Final Rule Stage | Advanced Manufacturing Investment Credit | ||
Final Rule Stage | Corporate Bond Yield Curve for Determining Present Value | ||
Final Rule Stage | Excise Tax on Repurchase of Corporate Stock--Procedure and Administration | ||
Final Rule Stage | Malta Personal Retirement Scheme Listed Transaction | ||
Final Rule Stage | Elective Payment of Applicable Credits Under Section 6417 | ||
Final Rule Stage | Transfer of Certain Credits Under Section 6418 | ||
Final Rule Stage | Elective Payment of Advanced Manufacturing Investment Credit | ||
Final Rule Stage | Preparer Tax Identification Number (PTIN) User Fee Update | ||
Final Rule Stage | Recapture of Interest on Excess Credits under FFCRA, CARES Act, and ARP Act | ||
Final Rule Stage | Federal Independent Dispute Resolution Fees | -- |
Regulatory Agenda - Spring 2023
TREAS/IRS
Stage of Rulemaking | Title | Code Section/Legal Authority | RIN |
|---|---|---|---|
Proposed Rule Stage | Mark to Market for Dealers in Securities | ||
Proposed Rule Stage | Mark-to-Market Accounting for Dealers in Commodities and Traders in Securities or Commodities | ||
Proposed Rule Stage | Special Rules Relating to Transfers of Intangibles to Foreign Corporations | ||
Proposed Rule Stage | Accuracy-Related Penalties | ||
Proposed Rule Stage | Further Guidance on the Application of Section 409A to Nonqualified Deferred Compensation Plans | ||
Proposed Rule Stage | Income of Foreign Governments and International Organizations | ||
Proposed Rule Stage | Determination of Governmental Plan Status | ||
Proposed Rule Stage | Rules for Home Construction Contracts | ||
Proposed Rule Stage | Regulations Under Section 45D That Revise and Clarify Certain Rules Relating to the New Markets Tax Credit | ||
Proposed Rule Stage | Exchange of Property for an Annuity | ||
Proposed Rule Stage | Gross Estate; Election to Value on Alternate Valuation Date | ||
Proposed Rule Stage | Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities | ||
Proposed Rule Stage | Information Reporting on Transactions With Foreign Trusts and on Large Foreign Gifts | ||
Proposed Rule Stage | Taxes on Taxable Distributions Under Section 4966 | ||
Proposed Rule Stage | Additional Rules Regarding Pension Plan Funding and Benefit Restrictions | ||
Proposed Rule Stage | Combining Dollar-Value Last-In, First Out Inventory Pools | ||
Proposed Rule Stage | Rules Determining Available Generation-Skipping Transfer (GST) Exemption When Relief Is Granted to Make a Timely Allocation | ||
Proposed Rule Stage | Amendment of Consolidated Returns Regulations to Reflect Current Law | ||
Proposed Rule Stage | Basis Rules for Stock and Debt | ||
Proposed Rule Stage | Regulations Relating to Cross-Border Sales of Stock to Related Corporations | ||
Proposed Rule Stage | Application of Section 409A to Nonqualified Deferred Compensation Plans | ||
Proposed Rule Stage | Low-Income Taxpayer Clinics | ||
Proposed Rule Stage | Amendments of Information Reporting for Payments Made in Settlement of Payment Card and Third Party Network Transactions | ||
Proposed Rule Stage | Collectively Bargained Welfare Benefit Funds | ||
Proposed Rule Stage | Section 267--Transactions Between Related Persons and Partnerships | ||
Proposed Rule Stage | Guidance on Rules Applicable to IRAs Under Sections 408 and 408A | ||
Proposed Rule Stage | Triangular Reorganizations Involving Foreign Corporations | ||
Proposed Rule Stage | Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057 | ||
Proposed Rule Stage | Section 280F(d)(6) Business Use Percentage | ||
Proposed Rule Stage | Nondiscrimination Relief for Closed Defined Benefit Plans | ||
Proposed Rule Stage | Section 72(t) 10 Percent Additional Tax Regulations | ||
Proposed Rule Stage | Rules Relating to Refunds of Foreign Tax for Which an Election was Made Under Section 853 | ||
Proposed Rule Stage | Section 894(c) Beneficial Ownership Rules | ||
Proposed Rule Stage | Guidance Under Section 355 Concerning Device and Active Trade or Business | ||
Proposed Rule Stage | Limitation on Bond Repurchase Premium Deduction on Convertible Debt | ||
Proposed Rule Stage | Transactions Involving Disregarded Entities--Section 1.1001-3 | ||
Proposed Rule Stage | REIT Income Tests | ||
Proposed Rule Stage | Interest Capitalization Requirements for Improvements to Designated Property | ||
Proposed Rule Stage | Proposed Modification of Regulations Under Section 987 on Income and Currency Gain or Loss With Respect to a Section 987 Qualified Business Unit | ||
Proposed Rule Stage | Dividend Equivalents From Sources Within the United States | ||
Proposed Rule Stage | Treatment of Fees Relating to Debt Instruments and Other Securities | ||
Proposed Rule Stage | Guidance to Address the Treatment and Reporting of Capitalized Interest on Modified Home Mortgages | ||
Proposed Rule Stage | Bad Debt Deductions | ||
Proposed Rule Stage | Foreign Statement Reserves Under Section 954(i) for Purposes of Measuring Qualified Insurance Income | ||
Proposed Rule Stage | Guidance on the Cure Provisions for Regulated Investment Companies and for Real Estate Investment Trusts | ||
Proposed Rule Stage | Classification of Foreign Entities for U.S. Tax Purposes | ||
Proposed Rule Stage | Rules Relating to Employer-Provided Meals and Employer-Operated Eating Facilities | ||
Proposed Rule Stage | Definition of Church Plan | ||
Proposed Rule Stage | Application of Nondiscrimination Requirements, Backloading Limitations, Certain Plan Termination Rules, Benefit Limitations, and Top Heavy Rules to Statutory Hybrid Plans | ||
Proposed Rule Stage | Rules Regarding Charitable Contributions of Inventory Under Section 170(e)(3) | ||
Proposed Rule Stage | Definition of Qualifying Energy Property, Section 48 Investment Tax Credit | ||
Proposed Rule Stage | Revision of 1.613 Regulations | ||
Proposed Rule Stage | Clarification of Intangible Property Definition and Valuation of Transfers of Intangible Property | ||
Proposed Rule Stage | Exclusion From Gross Income of Previously Taxed Earnings and Profits | ||
Proposed Rule Stage | Accounting Periods and Methods of Accounting; Accounting for Redemption of Trading Stamps and Coupons | ||
Proposed Rule Stage | Determination of Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits | ||
Proposed Rule Stage | Regulations Under Section 245A and Related Provisions | ||
Proposed Rule Stage | Deductions Under Sections 162 and 164 | ||
Proposed Rule Stage | Regulations Under Section 6232 Related to the Centralized Partnership Audit Regime | ||
Proposed Rule Stage | Modifications of Certain Mortgage Loans Held by a REMIC | ||
Proposed Rule Stage | Allocation of Liabilities for Disguised Sales | ||
Proposed Rule Stage | 367(d) Termination Rule for Certain IP Repatriations | ||
Proposed Rule Stage | Subchapter S Statutory Changes and Calculations | ||
Proposed Rule Stage | Definition of Last Known Address | ||
Proposed Rule Stage | Rules for Supervisory Approval of Proposed Penalties | ||
Proposed Rule Stage | Additional Guidance Under Section 199A | ||
Proposed Rule Stage | Payment by Credit Card and Debit Card | ||
Proposed Rule Stage | Guidance Under Section 704(d) (Basis Limitation on Allowance of Losses) | ||
Proposed Rule Stage | Returns of Information of Brokers in Virtual Currency Transactions | ||
Proposed Rule Stage | Exchanges of Property for an Annuity | -- | |
Proposed Rule Stage | Guidance Under Section 355 of the Internal Revenue Code | ||
Proposed Rule Stage | SECURE Act Modifications to Certain Rules Governing 401(k) Plans and 401(m) Plans | ||
Proposed Rule Stage | Allocation of Certain Expenses by Exempt Organizations With More Than One Unrelated Trade or Business | -- | |
Proposed Rule Stage | Taxes on Prohibited Benefits Under Section 4967 | ||
Proposed Rule Stage | Taxes on Excess Benefit Transactions Under Section 4958 Involving Donor Advised Funds | ||
Proposed Rule Stage | Provider Nondiscrimination Requirements for Group Health Plans and Health Insurance Issuers in the Group and Individual Markets | ||
Proposed Rule Stage | Additional Guidance for Reporting and Transfer for Value Rules Relating to Life Insurance Transactions | ||
Proposed Rule Stage | Regulations Governing Practice Before the Internal Revenue Service | -- | |
Proposed Rule Stage | Taxability of Tribally Chartered Corporations | ||
Proposed Rule Stage | Research and Experimentation Expenses | ||
Proposed Rule Stage | Guidance Regarding Treatment of Amounts Required to be Capitalized in Certain Transactions to Which Section 1.263(a)-5 Applies | ||
Proposed Rule Stage | Refunding Bonds | ||
Proposed Rule Stage | Proposed Regulations to Update the Rehabilitation Credit Regulations in Section 1.48-12 | ||
Proposed Rule Stage | Master Development Plan Definition and Section 118 | ||
Proposed Rule Stage | Short-Term Limited Duration Insurance; Update | -- | |
Proposed Rule Stage | Mental Health Parity and Addiction Equity Act and the Consolidated Appropriations Act, 2021 | -- | |
Proposed Rule Stage | Amendments to the Regulations for Continuing Education Requirements of the Joint Board for the Enrollment of Actuaries | -- | |
Proposed Rule Stage | Decertification of Qualified Opportunity Funds | ||
Proposed Rule Stage | Sale of Seized Property | ||
Proposed Rule Stage | Requirements Related to Advanced Explanation of Benefits and Other Provisions Under the Consolidated Appropriations Act, 2021 | ||
Proposed Rule Stage | Offer in Compromise User Fee Update | -- | |
Proposed Rule Stage | Superfund Chemical Tax and Superfund Imported Substance Tax | ||
Proposed Rule Stage | Reimbursement and Expense Allowance Arrangements under RRTA | ||
Proposed Rule Stage | Trust Arrangements That Utilize Cash Value Insurance Policies to Provide Welfare Benefits | -- | |
Proposed Rule Stage | Certain Trust Arrangements Seeking to Qualify for Exception for Collectively Bargained Welfare Benefit Funds under Section 419A(f)(5) | ||
Proposed Rule Stage | Returns Relating to Digital Assets in Excess of $10,000 Received in a Trade or Business | ||
Proposed Rule Stage | Application of Section 367 to Section 304 Transactions | ||
Proposed Rule Stage | Updates to Substantiation Under Section 274 | ||
Proposed Rule Stage | Section 30D Clean Vehicle Credit Regulations | ||
Proposed Rule Stage | Updates to Earned Income Tax Credit Regulations | ||
Proposed Rule Stage | Independent Dispute Resolution Operations | ||
Proposed Rule Stage | Higher Interest Rate Payable on Large Corporate Underpayments | ||
Proposed Rule Stage | Plan-Specific Mortality Tables and Corporate Bond Yield Curve for Determining Present Value | ||
Proposed Rule Stage | Charitable Remainder Annuity Trust Listed Transaction | ||
Proposed Rule Stage | Excise Tax on Repurchase of Corporate Stock | ||
Proposed Rule Stage | Malta Personal Retirement Scheme Listed Transaction | ||
Proposed Rule Stage | Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Apprenticeship Requirements | ||
Proposed Rule Stage | Elective Payment of Applicable Credits Under Section 6417 | ||
Proposed Rule Stage | Transfer of Certain Credits Under Section 6418 | ||
Proposed Rule Stage | Consolidated Return Technical Corrections | ||
Proposed Rule Stage | SECURE 2.0 Updates to Required Minimum Distribution Rules | ||
Proposed Rule Stage | Modifications to Rules Regarding Plan-Specific Substitute Mortality Tables | ||
Proposed Rule Stage | Guidance on Net Operating Loss Deduction | ||
Proposed Rule Stage | Identification of Monetized Installment Sale Transactions as Listed Transactions | ||
Proposed Rule Stage | Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k) | ||
Proposed Rule Stage | Guidance Related to the Foreign Tax Credit in Light GloBE Rules | -- | |
Final Rule Stage | Tractors, Trailers, Trucks, and Tires; Definition of Highway | ||
Final Rule Stage | Regulations Under Section 2642(g) | ||
Final Rule Stage | Treatment of Grantor of an Option on a Partnership Interest | ||
Final Rule Stage | Guidance Under Section 2053 on the Application of Present Value Concepts to the Amount Deductible | ||
Final Rule Stage | Reissuance Standards for Tax-Exempt Bonds | ||
Final Rule Stage | Definition of Dependent Under Section 152 | ||
Final Rule Stage | Relief From Joint and Several Liabilities | ||
Final Rule Stage | Definition of Limited Partner for Material Participation | ||
Final Rule Stage | Imposition of Tax on Gifts and Bequests From Expatriates | ||
Final Rule Stage | Additional Requirements for Type III Supporting Organizations | ||
Final Rule Stage | Relief From Joint and Several Tax Liabilities | ||
Final Rule Stage | Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions | ||
Final Rule Stage | Section 752 Recourse Liabilities (Related Parties) | ||
Final Rule Stage | Fractions Rule and Partnership Allocations | ||
Final Rule Stage | Treatment of Income From Indian Fishing Rights-Related Activity as Compensation | ||
Final Rule Stage | Application of Normal Retirement Age Regulations to Governmental Plans | ||
Final Rule Stage | Characterization of Certain Cloud Transactions | ||
Final Rule Stage | Exception to Foreign Personal Holding Company Income for Foreign Currency Gain or Loss | ||
Final Rule Stage | Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent | ||
Final Rule Stage | Deemed Distributions Under Section 305(c) of Stock and Rights to Acquire Stock | ||
Final Rule Stage | Additional Rules Regarding Information Reporting of Minimum Essential Coverage | ||
Final Rule Stage | Amendments to Regulations Regarding Education Tax Credits | ||
Final Rule Stage | Withholding on Certain Retirement Plan Distributions Under Section 3405(a) and (b) | ||
Final Rule Stage | De Minimis Error Exception to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements | ||
Final Rule Stage | Guidance on the Definition of Registered Form | ||
Final Rule Stage | Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes | ||
Final Rule Stage | Centralized Partnership Audit Rules | ||
Final Rule Stage | Foreign Currency Contracts Under Section 1256(g)(2) | ||
Final Rule Stage | Deemed Distributions Under Section 305(c) of Stock and Rights to Acquire Stock | ||
Final Rule Stage | Partnership Transactions Involving Equity Interests of a Partner | ||
Final Rule Stage | Clarification of the Coordination of the Transfer Pricing Rules With Other Code Provisions | ||
Final Rule Stage | Rules for Denial of Deduction for Certain Fines, Penalties, and Other Amounts | ||
Final Rule Stage | Guidance on the Elimination of Interbank Offered Rates | ||
Final Rule Stage | MEPs and the Unified Plan Rule | ||
Final Rule Stage | Guidance on the Timing of the Use or Allocation of Forfeitures in Qualified Retirement Plans | ||
Final Rule Stage | Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests | ||
Final Rule Stage | Guidance Regarding the Determination of Built-In Gains and Losses | ||
Final Rule Stage | Application of the Employer Shared Responsibility & Certain Nondiscrimination Rules to HRAs and Other Account-Based Group Health Plans Integrated With Individual Health Insurance Coverage or Medicare | ||
Final Rule Stage | Definition of Medical Care | ||
Final Rule Stage | Foreign Investors in Qualified Opportunity Zones | ||
Final Rule Stage | Compliance Monitoring II--Section 42 Low-Income Housing | ||
Final Rule Stage | Guidance Under Section 954(b)(4) (Rules for High-Taxed Subpart F Income) and Section 964 (Rules for Determining the Earnings and Profits of a Foreign Corporation) | ||
Final Rule Stage | Guidance Related to the Foreign Tax Credit, Clarification of Foreign-Derived Intangible Income | ||
Final Rule Stage | Appeals Resolution of Certain Federal Tax Controversies Without Litigation | ||
Final Rule Stage | Guidance on 401(a)(9) Required Minimum Distributions | ||
Final Rule Stage | Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and Section 954(c)(6) | ||
Final Rule Stage | Rules Applicable to Consolidated Groups (Temporary) | ||
Final Rule Stage | Exception to Passive Income Characterization of Certain Insurance Companies With Respect to Passive Foreign Investment Companies | § 1297(b)(2)(B), § 1298(b)(7), § 1297(f)(3)(B)(ii), § 1297(f)(4)(A)(iii), § 1297(f)(2)(B) | |
Final Rule Stage | Guidance on Passive Foreign Investment Companies Held Through Domestic Partnerships | ||
Final Rule Stage | Final Chapters 3 and 4 Burden Reduction Regulations | -- | |
Final Rule Stage | Recapture of Certain Excess Employment Tax Credits under COVID-19 | ||
Final Rule Stage | Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans | ||
Final Rule Stage | Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement | -- | |
Final Rule Stage | Limitation on the Special Rule of Section 20.2010-1(c) Regarding a Difference in the Basic Exclusion Amount | ||
Final Rule Stage | Continuing Guidance Under Section 163(j) | ||
Final Rule Stage | User Fees Relating to Enrolled Actuaries | -- | |
Final Rule Stage | Requirements in Connection With Coverage of Certain Preventive Services | ||
Final Rule Stage | Guidance on the Foreign Government Income Exemption and the Definition of Domestically-Controlled Qualified Investment Entities | ||
Final Rule Stage | Syndicated Conservation Easement Transactions | -- | |
Final Rule Stage | Guidance Related to the Foreign Tax Credit, Including Cost Recovery, the Attribution Rule for Royalty Payments, and the Reattribution Asset Rule | ||
Final Rule Stage | Section 42, Average Income Test Procedures | ||
Final Rule Stage | Rules Relating to the Use of Electronic Media to Make Participant Elections and Spousal Consents | ||
Final Rule Stage | Advanced Manufacturing Investment Credit | ||
Final Rule Stage | Excise Tax on Repurchase of Corporate Stock--Procedure and Administration | ||
Proposed Rule Stage | Automated Valuation Models | -- | |
Proposed Rule Stage | Capital Requirements for Market Risk; Fundamental Review of the Trading Book | -- | |
Proposed Rule Stage | Availability of Information Under the Freedom of Information Act | -- | |
Proposed Rule Stage | Regulatory Capital Rule: Amendments Applicable to Large Banking Organizations and to Banking Organizations with Significant Trading Activity | -- | |
Proposed Rule Stage | Amendments to Bank Secrecy Act Compliance Program Rule | -- | |
Final Rule Stage | Rules of Practice and Procedure | -- | |
Final Rule Stage | Tax Allocation Agreements | -- | |
Final Rule Stage | Community Reinvestment Act Regulations | -- | |
Final Rule Stage | National Bank Community Development Investments | -- |
TREAS/IRS
Stage of Rulemaking | Title | Code Section/Legal Authority | RIN |
|---|---|---|---|
Proposed Rule Stage | Mark to Market for Dealers in Securities | ||
Proposed Rule Stage | Mark-to-Market Accounting for Dealers in Commodities and Traders in Securities or Commodities | ||
Proposed Rule Stage | Special Rules Relating to Transfers of Intangibles to Foreign Corporations | ||
Proposed Rule Stage | Exclusion From Gross Income of Previously Taxed Earnings and Profits, and Adjustments to Basis of Stock in Controlled Foreign Corporations and of Other Property | ||
Proposed Rule Stage | Accuracy-Related Penalties | ||
Proposed Rule Stage | Further Guidance on the Application of Section 409A to Nonqualified Deferred Compensation Plans | ||
Proposed Rule Stage | Determination of Governmental Plan Status | ||
Proposed Rule Stage | Regulations Under Section 45D That Revise and Clarify Certain Rules Relating to the New Markets Tax Credit | ||
Proposed Rule Stage | Exchange of Property for an Annuity | ||
Proposed Rule Stage | Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities | ||
Proposed Rule Stage | Information Reporting on Transactions With Foreign Trusts and on Large Foreign Gifts | ||
Proposed Rule Stage | Taxes on Taxable Distributions Under Section 4966 | ||
Proposed Rule Stage | Additional Rules Regarding Pension Plan Funding and Benefit Restrictions | ||
Proposed Rule Stage | Section 482 Services Regulations--Cooperation Rule With Global Dealing Operations | ||
Proposed Rule Stage | Rules Determining Available Generation-Skipping Transfer (GST) Exemption When Relief Is Granted to Make a Timely Allocation | ||
Proposed Rule Stage | Amendment of Consolidated Returns Regulations to Reflect Current Law | ||
Proposed Rule Stage | Basis Rules for Stock and Debt | ||
Proposed Rule Stage | Application of Section 409A to Nonqualified Deferred Compensation Plans | ||
Proposed Rule Stage | Collectively Bargained Welfare Benefit Funds | ||
Proposed Rule Stage | Guidance on Rules Applicable to IRAs Under Sections 408 and 408A | ||
Proposed Rule Stage | Triangular Reorganizations Involving Foreign Corporations | ||
Proposed Rule Stage | Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057 | ||
Proposed Rule Stage | Section 280F(d)(6) Business Use Percentage | ||
Proposed Rule Stage | Requirements for Employee Stock Ownership Plans | ||
Proposed Rule Stage | Nondiscrimination Relief for Closed Defined Benefit Plans | ||
Proposed Rule Stage | Election Regarding Lump-Sum Payment of Social Security Benefits | ||
Proposed Rule Stage | Amendment of Consolidated Return Regulations for Group Continuation | ||
Proposed Rule Stage | Section 72(t) 10 Percent Additional Tax Regulations | ||
Proposed Rule Stage | Section 894(c) Beneficial Ownership Rules | ||
Proposed Rule Stage | Guidance Under Section 355 Concerning Device and Active Trade or Business | ||
Proposed Rule Stage | Minimum Vesting Standards | ||
Proposed Rule Stage | Mileage Awards Under IRC 4261(e)(3) | ||
Proposed Rule Stage | Limitation on Bond Repurchase Premium Deduction on Convertible Debt | ||
Proposed Rule Stage | Transactions Involving Disregarded Entities--Section 1.1001-3 | ||
Proposed Rule Stage | REIT Income Tests | ||
Proposed Rule Stage | Interest Capitalization Requirements for Improvements to Designated Property | ||
Proposed Rule Stage | Proposed Modification of Regulations Under Section 987 on Income and Currency Gain or Loss With Respect to a Section 987 Qualified Business Unit | ||
Proposed Rule Stage | Dividend Equivalents From Sources Within the United States | ||
Proposed Rule Stage | Treatment of Fees Relating to Debt Instruments and Other Securities | ||
Proposed Rule Stage | Guidance to Address the Treatment and Reporting of Capitalized Interest on Modified Home Mortgages | ||
Proposed Rule Stage | Bad Debt Deductions | ||
Proposed Rule Stage | Foreign Statement Reserves Under Section 954(i) for Purposes of Measuring Qualified Insurance Income | ||
Proposed Rule Stage | Guidance on the Cure Provisions for Regulated Investment Companies and for Real Estate Investment Trusts | ||
Proposed Rule Stage | Classification of Foreign Entities for U.S. Tax Purposes | ||
Proposed Rule Stage | Rules Relating to Employer-Provided Meals and Employer-Operated Eating Facilities | ||
Proposed Rule Stage | Definition of Church Plan | ||
Proposed Rule Stage | Application of Nondiscrimination Requirements, Backloading Limitations, Certain Plan Termination Rules, Benefit Limitations, and Top Heavy Rules to Statutory Hybrid Plans | ||
Proposed Rule Stage | Rules Regarding Charitable Contributions of Inventory Under Section 170(e)(3) | ||
Proposed Rule Stage | Definition of Qualifying Energy Property, Section 48 Investment Tax Credit | ||
Proposed Rule Stage | Clarification of Intangible Property Definition and Valuation of Transfers of Intangible Property | ||
Proposed Rule Stage | Exclusion From Gross Income of Previously Taxed Earnings and Profits | ||
Proposed Rule Stage | Guidance on the Timing of the Use or Allocation of Forfeitures in Qualified Retirement Plans | ||
Proposed Rule Stage | Determination of Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits | ||
Proposed Rule Stage | Deductions Under Sections 162 and 164 | ||
Proposed Rule Stage | Regulations Under Section 6232 Related to the Centralized Partnership Audit Regime | ||
Proposed Rule Stage | Modifications of Certain Mortgage Loans Held by a REMIC | ||
Proposed Rule Stage | Allocation of Liabilities for Disguised Sales | ||
Proposed Rule Stage | 367(d) Termination Rule for Certain IP Repatriations | ||
Proposed Rule Stage | Definition of Last Known Address | ||
Proposed Rule Stage | Rules for Supervisory Approval of Proposed Penalties | ||
Proposed Rule Stage | Payment by Credit Card and Debit Card | ||
Proposed Rule Stage | Guidance Under Section 704(d) (Basis Limitation on Allowance of Losses) | ||
Proposed Rule Stage | Returns of Information of Brokers in Virtual Currency Transactions | ||
Proposed Rule Stage | Exchanges of Property for an Annuity | -- | |
Proposed Rule Stage | SECURE Act Modifications to Certain Rules Governing 401(k) Plans and 401(m) Plans | ||
Proposed Rule Stage | Allocation of Certain Expenses by Exempt Organizations With More Than One Unrelated Trade or Business | -- | |
Proposed Rule Stage | Taxes on Prohibited Benefits Under Section 4967 | ||
Proposed Rule Stage | Taxes on Excess Benefit Transactions Under Section 4958 Involving Donor Advised Funds | ||
Proposed Rule Stage | Provider Nondiscrimination Requirements for Group Health Plans and Health Insurance Issuers in the Group and Individual Markets | ||
Proposed Rule Stage | Additional Guidance for Reporting and Transfer for Value Rules Relating to Life Insurance Transactions | ||
Proposed Rule Stage | Regulations Governing Practice Before the Internal Revenue Service | -- | |
Proposed Rule Stage | Taxability of Tribally Chartered Corporations | ||
Proposed Rule Stage | Research and Experimentation Expenses | ||
Proposed Rule Stage | Guidance Regarding Treatment of Amounts Required to be Capitalized in Certain Transactions to Which Section 1.263(a)-5 Applies | ||
Proposed Rule Stage | Refunding Bonds | ||
Proposed Rule Stage | Proposed Regulations to Update Sections 46 Through 50 and Revise Certain Reporting Procedures Under Section 47 | ||
Proposed Rule Stage | Master Development Plan Definition and Section 118 | ||
Proposed Rule Stage | Dual Use of Fuel in a Single Engine of a Motor Vehicle | ||
Proposed Rule Stage | User Fees Relating to Enrolled Actuaries | -- | |
Proposed Rule Stage | Short-Term Limited Duration Insurance; Update | -- | |
Proposed Rule Stage | Mental Health Parity and Addiction Equity Act and the Consolidated Appropriations Act, 2021 | -- | |
Proposed Rule Stage | Amendments to the Regulations for Continuing Education Requirements of the Joint Board for the Enrollment of Actuaries | -- | |
Proposed Rule Stage | Decertification of Qualified Opportunity Funds | ||
Proposed Rule Stage | Diesel Fuel and Kerosene Excise Tax; Dye Injection | ||
Proposed Rule Stage | Sale of Seized Property | ||
Proposed Rule Stage | Requirements in Connection With Coverage of Certain Preventive Services | ||
Proposed Rule Stage | Guidance on the Foreign Government Income Exemption and the Definition of Domestically-Controlled Qualified Investment Entities | ||
Proposed Rule Stage | Requirements Related to Advanced Explanation of Benefits and Other Provisions Under the Consolidated Appropriations Act, 2021 | ||
Proposed Rule Stage | Superfund Chemical Tax and Superfund Imported Substance Tax | ||
Proposed Rule Stage | Reimbursement and Expense Allowance Arrangements under RRTA | ||
Proposed Rule Stage | Trust Arrangements That Utilize Cash Value Insurance Policies to Provide Welfare Benefits | -- | |
Proposed Rule Stage | Certain Trust Arrangements Seeking to Qualify for Exception for Collectively Bargained Welfare Benefit Funds under Section 419A(f)(5) | ||
Proposed Rule Stage | Returns Relating to Digital Assets in Excess of $10,000 Received in a Trade or Business | ||
Proposed Rule Stage | Guidance Related to the Foreign Tax Credit, Including Cost Recovery, the Attribution Rule for Royalty Payments, and the Reattribution Asset Rule | ||
Proposed Rule Stage | Section 42, Average Income Test Procedures | ||
Proposed Rule Stage | Rules Relating to the Use of Electronic Media to Make Participant Elections and Spousal Consents | ||
Proposed Rule Stage | Single-Entity Treatment of Consolidated Groups for Specific Purposes | ||
Proposed Rule Stage | Independent Dispute Resolution Operations | ||
Final Rule Stage | Tractors, Trailers, Trucks, and Tires; Definition of Highway | ||
Final Rule Stage | Disallowance of Partnership Loss Transfers and Basis Reduction in Stock of a Corporate Partner | ||
Final Rule Stage | Regulations Under Section 2642(g) | ||
Final Rule Stage | Treatment of Grantor of an Option on a Partnership Interest | ||
Final Rule Stage | Guidance Under Section 2053 on the Application of Present Value Concepts to the Amount Deductible | ||
Final Rule Stage | Reissuance Standards for Tax-Exempt Bonds | ||
Final Rule Stage | Definition of Dependent Under Section 152 | ||
Final Rule Stage | Definition of Limited Partner for Material Participation | ||
Final Rule Stage | Modification of Basis Allocation Rules Under Section 755 | ||
Final Rule Stage | Imposition of Tax on Gifts and Bequests From Expatriates | ||
Final Rule Stage | Additional Requirements for Type III Supporting Organizations | ||
Final Rule Stage | Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions | -- | |
Final Rule Stage | Section 752 Recourse Liabilities (Related Parties) | ||
Final Rule Stage | Fractions Rule and Partnership Allocations | ||
Final Rule Stage | Treatment of Income From Indian Fishing Rights-Related Activity as Compensation | ||
Final Rule Stage | Disguised Payments for Services | ||
Final Rule Stage | Application of Normal Retirement Age Regulations to Governmental Plans | ||
Final Rule Stage | Characterization of Certain Cloud Transactions | ||
Final Rule Stage | Exception to Foreign Personal Holding Company Income for Foreign Currency Gain or Loss | ||
Final Rule Stage | Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent | ||
Final Rule Stage | Additional Rules Regarding Information Reporting of Minimum Essential Coverage | ||
Final Rule Stage | Amendments to Regulations Regarding Education Tax Credits | ||
Final Rule Stage | Electronically Filed Returns | ||
Final Rule Stage | Withholding on Certain Retirement Plan Distributions Under Section 3405(a) and (b) | ||
Final Rule Stage | De Minimis Error Exception to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements | ||
Final Rule Stage | Guidance on the Definition of Registered Form | ||
Final Rule Stage | Section 897(l) Regulations | ||
Final Rule Stage | Centralized Partnership Audit Rules | ||
Final Rule Stage | Foreign Currency Contracts Under Section 1256(g)(2) | ||
Final Rule Stage | Deemed Distributions Under Section 305(c) of Stock and Rights to Acquire Stock | ||
Final Rule Stage | Clarification of the Coordination of the Transfer Pricing Rules With Other Code Provisions | ||
Final Rule Stage | Rules for Denial of Deduction for Certain Fines, Penalties, and Other Amounts | ||
Final Rule Stage | Guidance on the Elimination of Interbank Offered Rates | ||
Final Rule Stage | MEPs and the Unified Plan Rule | ||
Final Rule Stage | Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests | § 7520(c)(3) | |
Final Rule Stage | Regulations Under the Centralized Partnership Audit Regime | ||
Final Rule Stage | Guidance Regarding the Determination of Built-In Gains and Losses | ||
Final Rule Stage | Definition of Medical Care | ||
Final Rule Stage | Foreign Investors in Qualified Opportunity Zones | ||
Final Rule Stage | Compliance Monitoring II--Section 42 Low-Income Housing | ||
Final Rule Stage | Guidance Under Section 954(b)(4) (Rules for High-Taxed Subpart F Income) and Section 964 (Rules for Determining the Earnings and Profits of a Foreign Corporation) | ||
Final Rule Stage | Guidance Related to the Foreign Tax Credit, Clarification of Foreign-Derived Intangible Income | ||
Final Rule Stage | Appeals Resolution of Certain Federal Tax Controversies Without Litigation | ||
Final Rule Stage | Guidance on 401(a)(9) Required Minimum Distributions | ||
Final Rule Stage | Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and Section 954(c)(6) | ||
Final Rule Stage | Rules Applicable to Consolidated Groups (Temporary) | ||
Final Rule Stage | Recapture of Excess FFCRA and CARES Credits | -- | |
Final Rule Stage | Exception to Passive Income Characterization of Certain Insurance Companies With Respect to Passive Foreign Investment Companies | § 1297(b)(2)(B), § 1298(b)(7), § 1297(f)(3)(B)(ii), § 1297(f)(4)(A)(iii), § 1297(f)(2)(B) | |
Final Rule Stage | Guidance on Passive Foreign Investment Companies Held Through Domestic Partnerships | ||
Final Rule Stage | Final Chapters 3 and 4 Burden Reduction Regulations | -- | |
Final Rule Stage | Recapture of Excess Credits Under the ARP Act | ||
Final Rule Stage | Information Reporting of Health Insurance Coverage and Other Issues Under Sections 6055 and 6056 | ||
Final Rule Stage | Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans | ||
Final Rule Stage | Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement | -- | |
Final Rule Stage | Proposed Changes to Section 36B Regarding the Premium Tax Credit | ||
Final Rule Stage | User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents | -- | |
Final Rule Stage | Limitation on the Special Rule of Section 20.2010-1(c) Regarding a Difference in the Basic Exclusion Amount | ||
Final Rule Stage | Continuing Guidance Under Section 163(j) |
Regulatory Agenda - Spring 2022
TREAS/IRS
Stage of Rulemaking | Title | Code Section/Legal Authority | RIN |
|---|---|---|---|
Prerule Stage | Section 414(m) Affiliated Service Group Rules | ||
Proposed Rule Stage | Foreign Corporations | ||
Proposed Rule Stage | Mark to Market for Dealers in Securities | ||
Proposed Rule Stage | Mark-to-Market Accounting for Dealers in Commodities and Traders in Securities or Commodities | ||
Proposed Rule Stage | Special Rules Relating to Transfers of Intangibles to Foreign Corporations | ||
Proposed Rule Stage | Guidance Regarding the Active Trade or Business Requirement Under Section 355(b) | ||
Proposed Rule Stage | Further Guidance on the Application of Section 409A to Nonqualified Deferred Compensation Plans | ||
Proposed Rule Stage | Determination of Governmental Plan Status | ||
Proposed Rule Stage | Exchange of Property for an Annuity | ||
Proposed Rule Stage | Gross Estate; Election to Value on Alternate Valuation Date | ||
Proposed Rule Stage | Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities | ||
Proposed Rule Stage | Attribute Reduction Following Reorganizations | -- | |
Proposed Rule Stage | Information Reporting on Transactions With Foreign Trusts and on Large Foreign Gifts | ||
Proposed Rule Stage | Guidance Under Section 2053 on the Application of Present Value Concepts to the Amount Deductible | ||
Proposed Rule Stage | Guidance Regarding the Treatment of a Distributing Corporation's Distribution of Property to Member-Creditors | ||
Proposed Rule Stage | Taxes on Taxable Distributions Under Section 4966 | ||
Proposed Rule Stage | Certain Changes in Percentage Ownership Attributable to Fluctuations in Value | ||
Proposed Rule Stage | Additional Rules Regarding Pension Plan Funding and Benefit Restrictions | ||
Proposed Rule Stage | Combining Dollar-Value Last-In, First Out Inventory Pools | ||
Proposed Rule Stage | Section 482 Services Regulations--Cooperation Rule With Global Dealing Operations | ||
Proposed Rule Stage | Rules Determining Available Generation-Skipping Transfer (GST) Exemption When Relief Is Granted to Make a Timely Allocation | ||
Proposed Rule Stage | Amendment of Consolidated Returns Regulations to Reflect Current Law | ||
Proposed Rule Stage | Deemed Check the Box Election for Real Estate Investment Trusts and Regulated Investment Companies Elections | -- | |
Proposed Rule Stage | Basis Rules for Stock and Debt | ||
Proposed Rule Stage | Application of Section 409A to Nonqualified Deferred Compensation Plans | ||
Proposed Rule Stage | Amendments of Information Reporting for Payments Made in Settlement of Payment Card and Third Party Network Transactions | ||
Proposed Rule Stage | Collectively Bargained Welfare Benefit Funds | ||
Proposed Rule Stage | Section 267--Related Party Transactions | ||
Proposed Rule Stage | Guidance on Rules Applicable to IRAs Under Sections 408 and 408A | ||
Proposed Rule Stage | Triangular Reorganizations Involving Foreign Corporations | ||
Proposed Rule Stage | Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057 | ||
Proposed Rule Stage | Section 280F(d)(6) Business Use Percentage | ||
Proposed Rule Stage | Requirements for Employee Stock Ownership Plans | ||
Proposed Rule Stage | Nondiscrimination Relief for Closed Defined Benefit Plans | ||
Proposed Rule Stage | Election Regarding Lump-Sum Payment of Social Security Benefits | ||
Proposed Rule Stage | Section 72(t) 10 Percent Additional Tax Regulations | ||
Proposed Rule Stage | Rules Relating to Refunds of Foreign Tax for Which an Election was Made Under Section 853 | ||
Proposed Rule Stage | Section 894(c) Beneficial Ownership Rules | ||
Proposed Rule Stage | Guidance Under Section 355 Concerning Device and Active Trade or Business | -- | |
Proposed Rule Stage | Minimum Vesting Standards | ||
Proposed Rule Stage | Limitation on Bond Repurchase Premium Deduction on Convertible Debt | ||
Proposed Rule Stage | Transactions Involving Disregarded Entities--Section 1.1001-3 | ||
Proposed Rule Stage | REIT Income Tests | ||
Proposed Rule Stage | Interest Capitalization Requirements for Improvements to Designated Property | ||
Proposed Rule Stage | Foreign Currency Contracts Under Section 1256(g)(2) | ||
Proposed Rule Stage | Proposed Modification of Regulations Under Section 987 on Income and Currency Gain or Loss With Respect to a Section 987 Qualified Business Unit | ||
Proposed Rule Stage | Dividend Equivalents From Sources Within the United States | ||
Proposed Rule Stage | Treatment of Fees Relating to Debt Instruments and Other Securities | ||
Proposed Rule Stage | Guidance to Address the Treatment and Reporting of Capitalized Interest on Modified Home Mortgages | ||
Proposed Rule Stage | Bad Debt Deductions | ||
Proposed Rule Stage | Foreign Statement Reserves Under Section 954(i) for Purposes of Measuring Qualified Insurance Income | ||
Proposed Rule Stage | Guidance on the Cure Provisions for Regulated Investment Companies and for Real Estate Investment Trusts | ||
Proposed Rule Stage | Classification of Foreign Entities for U.S. Tax Purposes | ||
Proposed Rule Stage | Rules Relating to Employer-Provided Meals and Employer-Operated Eating Facilities | ||
Proposed Rule Stage | Definition of Church Plan | ||
Proposed Rule Stage | Application of Nondiscrimination Requirements, Backloading Limitations, Certain Plan Termination Rules, Benefit Limitations, and Top Heavy Rules to Statutory Hybrid Plans | ||
Proposed Rule Stage | Rules Regarding Charitable Contributions of Inventory Under Section 170(e)(3) | ||
Proposed Rule Stage | Definition of Qualifying Energy Property, Section 48 Investment Tax Credit | ||
Proposed Rule Stage | Guidance Under Section 707 for Disguised Sales of Partnership Interests | ||
Proposed Rule Stage | Revision of 1.613 Regulations | ||
Proposed Rule Stage | Clarification of Intangible Property Definition and Valuation of Transfers of Intangible Property | ||
Proposed Rule Stage | Exclusion From Gross Income of Previously Taxed Earnings and Profits | ||
Proposed Rule Stage | Accounting Periods and Methods of Accounting; Accounting for Redemption of Trading Stamps and Coupons | ||
Proposed Rule Stage | Guidance on the Timing of the Use or Allocation of Forfeitures in Qualified Retirement Plans | ||
Proposed Rule Stage | Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests | ||
Proposed Rule Stage | Determination of Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits | ||
Proposed Rule Stage | Regulations Under Section 245A and Related Provisions | ||
Proposed Rule Stage | Deductions Under Sections 162 and 164 | ||
Proposed Rule Stage | Regulations Under Section 6232 Related to the Centralized Partnership Audit Regime | ||
Proposed Rule Stage | Modifications of Certain Mortgage Loans Held by a REMIC | ||
Proposed Rule Stage | Allocation of Liabilities for Disguised Sales | ||
Proposed Rule Stage | 367(d) Termination Rule for Certain IP Repatriations | ||
Proposed Rule Stage | Subchapter S Statutory Changes and Calculations | ||
Proposed Rule Stage | Definition of Last Known Address | ||
Proposed Rule Stage | Rules for Supervisory Approval of Proposed Penalties | -- | |
Proposed Rule Stage | Additional Guidance Under Section 199A | ||
Proposed Rule Stage | Payment by Credit Card and Debit Card | ||
Proposed Rule Stage | Guidance Under Section 704(d) (Basis Limitation on Allowance of Losses) | ||
Proposed Rule Stage | Returns of Information of Brokers in Virtual Currency Transactions | ||
Proposed Rule Stage | Appeals Resolution of Certain Federal Tax Controversies Without Litigation | ||
Proposed Rule Stage | Exchanges of Property for an Annuity | ||
Proposed Rule Stage | Guidance Under Section 355 of the Internal Revenue Code | ||
Proposed Rule Stage | SECURE Act Modifications to Certain Rules Governing 401(k) Plans | ||
Proposed Rule Stage | Allocation of Certain Expenses by Exempt Organizations With More Than One Unrelated Trade or Business | -- | |
Proposed Rule Stage | Taxes on Prohibited Benefits Under Section 4967 | ||
Proposed Rule Stage | Taxes on Excess Benefit Transactions Under Section 4958 Involving Donor Advised Funds | ||
Proposed Rule Stage | Provider Nondiscrimination Requirements for Group Health Plans and Health Insurance Issuers in the Group and Individual Markets | ||
Proposed Rule Stage | Additional Guidance for Reporting and Transfer for Value Rules Relating to Life Insurance Transactions | ||
Proposed Rule Stage | Regulations Governing Practice Before the Internal Revenue Service | -- | |
Proposed Rule Stage | Taxability of Tribally Chartered Corporations | ||
Proposed Rule Stage | Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans | ||
Proposed Rule Stage | Proposed Changes to Section 36B Regarding the Premium Tax Credit | ||
Proposed Rule Stage | Research and Experimentation Expenses | ||
Proposed Rule Stage | Guidance Regarding Treatment of Amounts Required to be Capitalized in Certain Transactions to Which Section 1.263(a)-5 Applies | ||
Proposed Rule Stage | Refunding Bonds | -- | |
Proposed Rule Stage | Limitation on the Special Rule of Section 20.2010-1(c) Regarding a Difference in the Basic Exclusion Amount | ||
Proposed Rule Stage | Dual Use of Fuel in a Single Engine of a Motor Vehicle | -- | |
Proposed Rule Stage | Continuing Guidance Under Section 163(j) | ||
Proposed Rule Stage | User Fees Relating to Enrolled Actuaries | -- | |
Proposed Rule Stage | Short-Term Limited Duration Insurance; Update | -- | |
Proposed Rule Stage | Mental Health Parity and Addiction Equity Act and the Consolidated Appropriations Act, 2021 | -- | |
Proposed Rule Stage | Amendments to the Regulations for Continuing Education Requirements of the Joint Board for the Enrollment of Actuaries | ||
Proposed Rule Stage | Decertification of Qualified Opportunity Funds | ||
Proposed Rule Stage | Requirements in Connection With Coverage of Certain Preventive Services | ||
Proposed Rule Stage | Guidance on the Foreign Government Income Exemption and the Definition of Domestically-Controlled Qualified Investment Entities | ||
Proposed Rule Stage | Requirements Related to Advanced Explanation of Benefits and Other Provisions Under the Consolidated Appropriations Act, 2021 | -- | |
Final Rule Stage | Exclusion From Gross Income of Previously Taxed Earnings and Profits, and Adjustments to Basis of Stock in Controlled Foreign Corporations and of Other Property | ||
Final Rule Stage | Disallowance of Partnership Loss Transfers and Basis Reduction in Stock of a Corporate Partner | ||
Final Rule Stage | Regulations Under Section 2642(g) | ||
Final Rule Stage | Treatment of Grantor of an Option on a Partnership Interest | ||
Final Rule Stage | Reissuance Standards for Tax-Exempt Bonds | ||
Final Rule Stage | Disclosure of Information to State Officials Regarding Tax-Exempt Organizations | ||
Final Rule Stage | Amendments to the Regulations Regarding Questions and Answers Relating to Church Tax Inquiries and Examinations | ||
Final Rule Stage | Definition of Limited Partner for Material Participation | ||
Final Rule Stage | Modification of Basis Allocation Rules Under Section 755 | ||
Final Rule Stage | Imposition of Tax on Gifts and Bequests From Expatriates | ||
Final Rule Stage | Additional Requirements for Type III Supporting Organizations | ||
Final Rule Stage | Inventory Price Index Computation (IPIC) Pooling for Manufactured and Resale Goods | ||
Final Rule Stage | Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions | ||
Final Rule Stage | Section 752 Recourse Liabilities (Related Parties) | ||
Final Rule Stage | Fractions Rule and Partnership Allocations | ||
Final Rule Stage | Treatment of Income From Indian Fishing Rights-Related Activity as Compensation | ||
Final Rule Stage | Disguised Payments for Services | ||
Final Rule Stage | Application of Normal Retirement Age Regulations to Governmental Plans | ||
Final Rule Stage | Characterization of Certain Cloud Transactions | ||
Final Rule Stage | Exception to Foreign Personal Holding Company Income for Foreign Currency Gain or Loss | ||
Final Rule Stage | Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent | ||
Final Rule Stage | Additional Rules Regarding Information Reporting of Minimum Essential Coverage | ||
Final Rule Stage | Amendments to Regulations Regarding Education Tax Credits | ||
Final Rule Stage | Electronically Filed Returns | ||
Final Rule Stage | Withholding on Certain Retirement Plan Distributions Under Section 3405(a) and (b) | ||
Final Rule Stage | De Minimis Error Exception to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements | ||
Final Rule Stage | Guidance on the Definition of Registered Form | ||
Final Rule Stage | Section 897(l) Regulations | ||
Final Rule Stage | Time and Manner of Making Election to Adjust Basis of Partnership Property | ||
Final Rule Stage | Centralized Partnership Audit Rules | ||
Final Rule Stage | Deemed Distributions Under Section 305(c) of Stock and Rights to Acquire Stock | ||
Final Rule Stage | Partnership Transactions Involving Equity Interests of a Partner | ||
Final Rule Stage | Clarification of the Coordination of the Transfer Pricing Rules With Other Code Provisions | ||
Final Rule Stage | Rules for Denial of Deduction for Certain Fines, Penalties, and Other Amounts | ||
Final Rule Stage | Guidance on the Elimination of Interbank Offered Rates | ||
Final Rule Stage | Section 42 Low-Income Housing Credit Average Income Test Regulations | ||
Final Rule Stage | MEPs and the Unified Plan Rule | ||
Final Rule Stage | Regulations Under the Centralized Partnership Audit Regime | ||
Final Rule Stage | Application of the Employer Shared Responsibility & Certain Nondiscrimination Rules to HRAs and Other Account-Based Group Health Plans Integrated With Individual Health Insurance Coverage or Medicare | ||
Final Rule Stage | Foreign Investors in Qualified Opportunity Zones | ||
Final Rule Stage | Guidance Under Section 954(b)(4) (Rules for High-Taxed Subpart F Income) and Section 964 (Rules for Determining the Earnings and Profits of a Foreign Corporation) | ||
Final Rule Stage | Guidance Related to the Foreign Tax Credit, Clarification of Foreign-Derived Intangible Income | ||
Final Rule Stage | Guidance on 401(a)(9) Required Minimum Distributions | ||
Final Rule Stage | Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and Section 954(c)(6) | ||
Final Rule Stage | Recapture of Excess FFCRA and CARES Credits | -- | |
Final Rule Stage | Exception to Passive Income Characterization of Certain Insurance Companies With Respect to Passive Foreign Investment Companies | § 1297(b)(2)(B), § 1298(b)(7), § 1297(f)(3)(B)(ii), § 1297(f)(4)(A)(iii), § 1297(f)(2)(B) | |
Final Rule Stage | Guidance on Passive Foreign Investment Companies Held Through Domestic Partnerships | ||
Final Rule Stage | Final Chapters 3 and 4 Burden Reduction Regulations | -- | |
Final Rule Stage | Requirements Related to Surprise Billing, Part 1 | -- | |
Final Rule Stage | Requirements Related to Surprise Billing, Part 2 | -- | |
Final Rule Stage | Requirements Related to Surprise Billing, Part 1 (Temporary Regulation) | -- | |
Final Rule Stage | Requirements Related to Surprise Billing, Part 2 (Temporary Regulation) | -- | |
Final Rule Stage | Recapture of Excess Credits Under the ARP Act | ||
Final Rule Stage | Information Reporting of Health Insurance Coverage and Other Issues Under Sections 6055 and 6056 | ||
Final Rule Stage | User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents | -- |
TREAS/IRS
Stage of Rulemaking | Title | Code Section/Legal Authority | RIN |
|---|---|---|---|
Proposed Rule Stage | Mark to Market for Dealers in Securities | ||
Proposed Rule Stage | Mark-to-Market Accounting for Dealers in Commodities and Traders in Securities or Commodities | ||
Proposed Rule Stage | Accuracy-Related Penalties | ||
Proposed Rule Stage | Further Guidance on the Application of Section 409A to Nonqualified Deferred Compensation Plans | ||
Proposed Rule Stage | Determination of Governmental Plan Status | ||
Proposed Rule Stage | Rules for Home Construction Contracts | ||
Proposed Rule Stage | Interest on Deferred Tax Liability for Contingent Payment Sales Under Section 453(A) | ||
Proposed Rule Stage | Regulations Under Section 45D That Revise and Clarify Certain Rules Relating to the New Markets Tax Credit | ||
Proposed Rule Stage | Exchange of Property for an Annuity | ||
Proposed Rule Stage | Gross Estate; Election to Value on Alternate Valuation Date | ||
Proposed Rule Stage | Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities | ||
Proposed Rule Stage | Information Reporting on Transactions With Foreign Trusts and on Large Foreign Gifts | ||
Proposed Rule Stage | Guidance Under Section 2053 on the Application of Present Value Concepts to the Amount Deductible | ||
Proposed Rule Stage | Taxes on Taxable Distributions Under Section 4966 | ||
Proposed Rule Stage | Additional Rules Regarding Pension Plan Funding and Benefit Restrictions | ||
Proposed Rule Stage | Combining Dollar-Value Last-In, First Out Inventory Pools | ||
Proposed Rule Stage | Rules Determining Available Generation-Skipping Transfer (GST) Exemption When Relief Is Granted to Make a Timely Allocation | ||
Proposed Rule Stage | Amendment of Consolidated Returns Regulations to Reflect Current Law | ||
Proposed Rule Stage | Deemed Check the Box Election for Real Estate Investment Trusts and Regulated Investment Companies Elections | -- | |
Proposed Rule Stage | Basis Rules for Stock and Debt | ||
Proposed Rule Stage | Application of Section 409A to Nonqualified Deferred Compensation Plans | ||
Proposed Rule Stage | Collectively Bargained Welfare Benefit Funds | ||
Proposed Rule Stage | Section 267--Related Party Transactions | ||
Proposed Rule Stage | Guidance on Rules Applicable to IRAs Under Sections 408 and 408A | ||
Proposed Rule Stage | Triangular Reorganizations Involving Foreign Corporations | ||
Proposed Rule Stage | Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057 | ||
Proposed Rule Stage | Section 280F(d)(6) Business Use Percentage | ||
Proposed Rule Stage | Requirements for Employee Stock Ownership Plans | ||
Proposed Rule Stage | Election Regarding Lump-Sum Payment of Social Security Benefits | ||
Proposed Rule Stage | Amendment of Consolidated Return Regulations for Group Continuation | ||
Proposed Rule Stage | Section 72(t) 10 Percent Additional Tax Regulations | ||
Proposed Rule Stage | Section 894(c) Beneficial Ownership Rules | ||
Proposed Rule Stage | Minimum Vesting Standards | ||
Proposed Rule Stage | Mileage Awards Under IRC 4261(e)(3) | ||
Proposed Rule Stage | Limitation on Bond Repurchase Premium Deduction on Convertible Debt | ||
Proposed Rule Stage | Transactions Involving Disregarded Entities--Section 1.1001-3 | ||
Proposed Rule Stage | REIT Income Tests | ||
Proposed Rule Stage | Interest Capitalization Requirements for Improvements to Designated Property | ||
Proposed Rule Stage | Foreign Currency Contracts Under Section 1256(g)(2) | ||
Proposed Rule Stage | Proposed Modification of Regulations Under Section 987 on Income and Currency Gain or Loss With Respect to a Section 987 Qualified Business Unit | ||
Proposed Rule Stage | Treatment of Fees Relating to Debt Instruments and Other Securities | ||
Proposed Rule Stage | Guidance to Address the Treatment and Reporting of Capitalized Interest on Modified Home Mortgages | ||
Proposed Rule Stage | Bad Debt Deductions | ||
Proposed Rule Stage | Foreign Statement Reserves Under Section 954(i) for Purposes of Measuring Qualified Insurance Income | ||
Proposed Rule Stage | Guidance on the Cure Provisions for Regulated Investment Companies and for Real Estate Investment Trusts | ||
Proposed Rule Stage | Classification of Foreign Entities for U.S. Tax Purposes | ||
Proposed Rule Stage | Rules Relating to Employer-Provided Meals and Employer-Operated Eating Facilities | ||
Proposed Rule Stage | Definition of Church Plan | ||
Proposed Rule Stage | Application of Nondiscrimination Requirements, Backloading Limitations, Certain Plan Termination Rules, Benefit Limitations, and Top Heavy Rules to Statutory Hybrid Plans | ||
Proposed Rule Stage | Rules Regarding Charitable Contributions of Inventory Under Section 170(e)(3) | ||
Proposed Rule Stage | Definition of Qualifying Energy Property, Section 48 Investment Tax Credit | ||
Proposed Rule Stage | Guidance Under Section 707 for Disguised Sales of Partnership Interests | ||
Proposed Rule Stage | Clarification of Intangible Property Definition and Valuation of Transfers of Intangible Property | ||
Proposed Rule Stage | Exclusion From Gross Income of Previously Taxed Earnings and Profits | ||
Proposed Rule Stage | Accounting Periods and Methods of Accounting; Accounting for Redemption of Trading Stamps and Coupons | ||
Proposed Rule Stage | MEPs and the Unified Plan Rule | ||
Proposed Rule Stage | Guidance on the Timing of the Use or Allocation of Forfeitures in Qualified Retirement Plans | ||
Proposed Rule Stage | Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests | ||
Proposed Rule Stage | Determination of Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits | ||
Proposed Rule Stage | Regulations Under Section 245A and Related Provisions | ||
Proposed Rule Stage | Regulations Under Section 6232 Related to the Centralized Partnership Audit Regime | ||
Proposed Rule Stage | Modifications of Certain Mortgage Loans Held by a REMIC | ||
Proposed Rule Stage | Allocation of Liabilities for Disguised Sales | ||
Proposed Rule Stage | 367(d) Termination Rule for Certain IP Repatriations | ||
Proposed Rule Stage | Subchapter S Statutory Changes and Calculations | ||
Proposed Rule Stage | Definition of Last Known Address | ||
Proposed Rule Stage | Rules for Supervisory Approval of Proposed Penalties | -- | |
Proposed Rule Stage | Additional Guidance Under Section 199A | ||
Proposed Rule Stage | Payment by Credit Card and Debit Card | ||
Proposed Rule Stage | Guidance Under Section 704(d) (Basis Limitation on Allowance of Losses) | ||
Proposed Rule Stage | Returns of Information of Brokers in Virtual Currency Transactions | ||
Proposed Rule Stage | Appeals Resolution of Certain Federal Tax Controversies Without Litigation | ||
Proposed Rule Stage | Exchanges of Property for an Annuity | ||
Proposed Rule Stage | SECURE Act Modifications to Certain Rules Governing 401(k) Plans | ||
Proposed Rule Stage | Guidance on 401(a)(9) Required Minimum Distributions | ||
Proposed Rule Stage | Allocation of Certain Expenses by Exempt Organizations With More Than One Unrelated Trade or Business | -- | |
Proposed Rule Stage | Guidance on Passive Foreign Investment Companies Held Through Domestic Partnerships | ||
Proposed Rule Stage | Taxes on Prohibited Benefits Under Section 4967 | ||
Proposed Rule Stage | Taxes on Excess Benefit Transactions Under Section 4958 Involving Donor Advised Funds | ||
Proposed Rule Stage | Requirements Related to Surprise Billing, Part 2 | -- | |
Proposed Rule Stage | Provider Nondiscrimination Requirements for Group Health Plans and Health Insurance Issuers in the Group and Individual Markets | ||
Proposed Rule Stage | Enrolled Agent Special Enrollment Examination User Fee Update and Enrolled Retirement Plan Agent Special Enrollment Examination User Fee Removal | -- | |
Proposed Rule Stage | Additional Guidance for Reporting and Transfer for Value Rules Relating to Life Insurance Transactions | ||
Proposed Rule Stage | Recapture of Excess Credits Under the ARP Act | ||
Proposed Rule Stage | Information Reporting of Health Insurance Coverage and Other Issues Under Sections 6055 and 6056 | ||
Proposed Rule Stage | Regulations Governing Practice Before the Internal Revenue Service | -- | |
Proposed Rule Stage | Taxability of Tribally Chartered Corporations | ||
Proposed Rule Stage | Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans | ||
Proposed Rule Stage | Guidance Under Section 36B Regarding the Premium Tax Credit | ||
Proposed Rule Stage | User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents | -- | |
Proposed Rule Stage | Research and Experimentation Expenses | ||
Proposed Rule Stage | Guidance Regarding Treatment of Amounts Required to be Capitalized in Certain Transactions to Which Section 1.263(a)-5 Applies | ||
Proposed Rule Stage | Refunding Bonds | -- | |
Proposed Rule Stage | Limitation on the Special Rule of Section 20.2010-1(c) Regarding a Difference in the Basic Exclusion Amount | ||
Proposed Rule Stage | User Fees Relating to Enrolled Actuaries | -- | |
Proposed Rule Stage | Prescription Drug and Health Care Spending | -- | |
Proposed Rule Stage | Short-Term Limited Duration Insurance; Update | -- | |
Proposed Rule Stage | Mental Health Parity and Addiction Equity Act and the Consolidated Appropriations Act, 2021 | -- | |
Final Rule Stage | Diesel Fuel and Kerosene Excise Tax; Dye Injection | -- | |
Final Rule Stage | Tractors, Trailers, Trucks, and Tires; Definition of Highway | -- | |
Final Rule Stage | Disallowance of Partnership Loss Transfers and Basis Reduction in Stock of a Corporate Partner | ||
Final Rule Stage | Regulations Under Section 2642(g) | ||
Final Rule Stage | Treatment of Grantor of an Option on a Partnership Interest | ||
Final Rule Stage | Reissuance Standards for Tax-Exempt Bonds | ||
Final Rule Stage | Disclosure of Information to State Officials Regarding Tax-Exempt Organizations | ||
Final Rule Stage | Definition of Dependent Under Section 152 | ||
Final Rule Stage | Amendments to the Regulations Regarding Questions and Answers Relating to Church Tax Inquiries and Examinations | ||
Final Rule Stage | Definition of Limited Partner for Material Participation | ||
Final Rule Stage | Modification of Basis Allocation Rules Under Section 755 | ||
Final Rule Stage | Imposition of Tax on Gifts and Bequests From Expatriates | ||
Final Rule Stage | Additional Requirements for Type III Supporting Organizations | ||
Final Rule Stage | Inventory Price Index Computation (IPIC) Pooling for Manufactured and Resale Goods | ||
Final Rule Stage | Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions | ||
Final Rule Stage | Section 752 Recourse Liabilities (Related Parties) | ||
Final Rule Stage | Fractions Rule and Partnership Allocations | ||
Final Rule Stage | Treatment of Income From Indian Fishing Rights-Related Activity as Compensation | ||
Final Rule Stage | Net Investment Income Tax | ||
Final Rule Stage | Application of Normal Retirement Age Regulations to Governmental Plans | ||
Final Rule Stage | Characterization of Certain Cloud Transactions | ||
Final Rule Stage | Nondiscrimination Relief for Closed Defined Benefit Plans | ||
Final Rule Stage | Minimum Value of Eligible Employer-Sponsored Plans | ||
Final Rule Stage | Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent | ||
Final Rule Stage | Amendments to Regulations Regarding Education Tax Credits | ||
Final Rule Stage | Withholding on Certain Retirement Plan Distributions Under Section 3405(a) and (b) | ||
Final Rule Stage | De Minimis Error Exception to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements | ||
Final Rule Stage | Guidance on the Definition of Registered Form | ||
Final Rule Stage | Rules Applicable With Respect to Distributions of Money and Other Property; Update | -- | |
Final Rule Stage | Section 897(l) Regulations | ||
Final Rule Stage | Time and Manner of Making Election to Adjust Basis of Partnership Property | ||
Final Rule Stage | Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes | ||
Final Rule Stage | Centralized Partnership Audit Rules | ||
Final Rule Stage | Certain Non-Government Attorneys Prohibited From Participation in Examination | ||
Final Rule Stage | Deemed Distributions Under Section 305(c) of Stock and Rights to Acquire Stock | ||
Final Rule Stage | Partnership Transactions Involving Equity Interests of a Partner | ||
Final Rule Stage | Clarification of the Coordination of the Transfer Pricing Rules With Other Code Provisions | ||
Final Rule Stage | Rules for Denial of Deduction for Certain Fines, Penalties, and Other Amounts | ||
Final Rule Stage | Guidance on the Elimination of Interbank Offered Rates | ||
Final Rule Stage | Section 42 Low-Income Housing Credit Average Income Test Regulations | ||
Final Rule Stage | Regulations Under the Centralized Partnership Audit Regime | ||
Final Rule Stage | Definition of Medical Care | ||
Final Rule Stage | Foreign Investors in Qualified Opportunity Zones | ||
Final Rule Stage | Compliance Monitoring II--Section 42 Low-Income Housing | ||
Final Rule Stage | Guidance Related to the Foreign Tax Credit, Clarification of Foreign-Derived Intangible Income | ||
Final Rule Stage | User Fee for Estate Tax Closing Letter | -- | |
Final Rule Stage | Guidance Under Section 958 (Rules for Determining Stock Ownership) | ||
Final Rule Stage | Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and Section 954(c)(6) | ||
Final Rule Stage | Recapture of Excess FFCRA and CARES Credits | -- | |
Final Rule Stage | Exception to Passive Income Characterization of Certain Insurance Companies With Respect to Passive Foreign Investment Companies | § 1297(b)(2)(B), § 1298(b)(7), | |
Final Rule Stage | Final Chapters 3 and 4 Burden Reduction Regulations | -- | |
Final Rule Stage | Requirements Related to Surprise Billing, Part 1 | -- | |
Final Rule Stage | Requirements Related to Surprise Billing, Part 1 (Temporary Regulation) | -- | |
Final Rule Stage | Requirements Related to Surprise Billing, Part 2 (Temporary Regulation) | -- | |
Final Rule Stage | Prescription Drug and Health Care Spending (Temporary Regulation) | -- | |
Final Rule Stage | Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement | -- |
Regulatory Agenda - Spring 2021
TREAS/IRS
Stage of Rulemaking | Title | Code Section/Legal Authority | RIN |
|---|---|---|---|
Proposed Rule Stage | Foreign Corporations | ||
Proposed Rule Stage | Mark to Market for Dealers in Securities | ||
Proposed Rule Stage | Mark-to-Market Accounting for Dealers in Commodities and Traders in Securities or Commodities | ||
Proposed Rule Stage | Special Rules Relating to Transfers of Intangibles to Foreign Corporations | ||
Proposed Rule Stage | Accuracy-Related Penalties | ||
Proposed Rule Stage | Determination of Governmental Plan Status | ||
Proposed Rule Stage | Rules for Home Construction Contracts | ||
Proposed Rule Stage | Regulations Under Section 45D That Revise and Clarify Certain Rules Relating to the New Markets Tax Credit | ||
Proposed Rule Stage | Exchange of Property for an Annuity | ||
Proposed Rule Stage | Gross Estate; Election to Value on Alternate Valuation Date | ||
Proposed Rule Stage | Information Reporting on Transactions With Foreign Trusts and on Large Foreign Gifts | ||
Proposed Rule Stage | Guidance Under Section 2053 on the Application of Present Value Concepts to the Amount Deductible | ||
Proposed Rule Stage | Taxes on Taxable Distributions Under Section 4966 | ||
Proposed Rule Stage | Combining Dollar-Value Last-In, First Out Inventory Pools | ||
Proposed Rule Stage | Rules Determining Available Generation-Skipping Transfer (GST) Exemption When Relief Is Granted to Make a Timely Allocation | ||
Proposed Rule Stage | Medical and Dental Expenses | ||
Proposed Rule Stage | Amendment of Consolidated Returns Regulations to Reflect Current Law | ||
Proposed Rule Stage | Deemed Check the Box Election for Real Estate Investment Trusts and Regulated Investment Companies Elections | -- | |
Proposed Rule Stage | Basis Rules for Stock and Debt | ||
Proposed Rule Stage | Section 267--Related Party Transactions | ||
Proposed Rule Stage | Guidance on Rules Applicable to IRAs Under Sections 408 and 408A | ||
Proposed Rule Stage | Triangular Reorganizations Involving Foreign Corporations | ||
Proposed Rule Stage | Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057 | ||
Proposed Rule Stage | Section 280F(d)(6) Business Use Percentage | ||
Proposed Rule Stage | Election Regarding Lump-Sum Payment of Social Security Benefits | ||
Proposed Rule Stage | Amendment of Consolidated Return Regulations for Group Continuation | ||
Proposed Rule Stage | Section 72(t) 10 Percent Additional Tax Regulations | ||
Proposed Rule Stage | Rules Relating to Refunds of Foreign Tax for Which an Election was Made Under Section 853 | ||
Proposed Rule Stage | Electronically Filed Returns | ||
Proposed Rule Stage | Section 894(c) Beneficial Ownership Rules | ||
Proposed Rule Stage | Mileage Awards Under IRC 4261(e)(3) | ||
Proposed Rule Stage | Limitation on Bond Repurchase Premium Deduction on Convertible Debt | ||
Proposed Rule Stage | Transactions Involving Disregarded Entities--Section 1.1001-3 | ||
Proposed Rule Stage | REIT Income Tests | ||
Proposed Rule Stage | Interest Capitalization Requirements for Improvements to Designated Property | ||
Proposed Rule Stage | Foreign Currency Contracts Under Section 1256(g)(2) | ||
Proposed Rule Stage | Proposed Modification of Regulations Under Section 987 on Income and Currency Gain or Loss With Respect to a Section 987 Qualified Business Unit | ||
Proposed Rule Stage | Dividend Equivalents From Sources Within the United States | ||
Proposed Rule Stage | Treatment of Fees Relating to Debt Instruments and Other Securities | ||
Proposed Rule Stage | Guidance to Address the Treatment and Reporting of Capitalized Interest on Modified Home Mortgages | ||
Proposed Rule Stage | Bad Debt Deductions | ||
Proposed Rule Stage | Foreign Statement Reserves Under Section 954(I) for Purposes of Measuring Qualified Insurance Income | ||
Proposed Rule Stage | Guidance on the Cure Provisions for Regulated Investment Companies and for Real Estate Investment Trusts | ||
Proposed Rule Stage | Classification of Foreign Entities for U.S. Tax Purposes | ||
Proposed Rule Stage | Rules Relating to Employer-Provided Meals and Employer-Operated Eating Facilities | ||
Proposed Rule Stage | Definition of Church Plan | ||
Proposed Rule Stage | Application of Nondiscrimination Requirements, Backloading Limitations, Certain Plan Termination Rules, Benefit Limitations, and Top Heavy Rules to Statutory Hybrid Plans | ||
Proposed Rule Stage | Rules Regarding Charitable Contributions of Inventory Under Section 170(e)(3) | ||
Proposed Rule Stage | Definition of Qualifying Energy Property, Section 48 Investment Tax Credit | ||
Proposed Rule Stage | Clarification of Intangible Property Definition and Valuation of Transfers of Intangible Property | ||
Proposed Rule Stage | Exclusion From Gross Income of Previously Taxed Earnings and Profits | ||
Proposed Rule Stage | Accounting Periods and Methods of Accounting; Accounting for Redemption of Trading Stamps and Coupons | ||
Proposed Rule Stage | MEPs and the Unified Plan Rule | ||
Proposed Rule Stage | Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests | ||
Proposed Rule Stage | Determination of Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits | ||
Proposed Rule Stage | Regulations Under Section 245A and Related Provisions | ||
Proposed Rule Stage | Deductions Under Sections 162 and 164 | ||
Proposed Rule Stage | Guidance Regarding Redemptions Through Use of Related Corporations | ||
Proposed Rule Stage | Revision of the Life-Nonlife Group Regulations | ||
Proposed Rule Stage | Regulations Under Section 6232 Related to the Centralized Partnership Audit Regime | ||
Proposed Rule Stage | Modifications of Certain Mortgage Loans Held by a REMIC | ||
Proposed Rule Stage | Foreign Investors in Qualified Opportunity Zones | ||
Proposed Rule Stage | The Treatment of Certain Interests in Corporations as Stock or Indebtedness | ||
Proposed Rule Stage | 367(d) Termination Rule for Certain IP Repatriations | ||
Proposed Rule Stage | Subchapter S Statutory Changes and Calculations | ||
Proposed Rule Stage | Definition of Last Known Address | ||
Proposed Rule Stage | Rules for Supervisory Approval of Proposed Penalties | ||
Proposed Rule Stage | Additional Guidance Under Section 199A | ||
Proposed Rule Stage | Payment by Credit Card and Debit Card | ||
Proposed Rule Stage | Guidance Under Section 704(d) (Basis Limitation on Allowance of Losses) | ||
Proposed Rule Stage | Returns of Information of Brokers in Virtual Currency Transactions | ||
Proposed Rule Stage | Appeals Resolution of Certain Federal Tax Controversies Without Litigation | ||
Proposed Rule Stage | Exchanges of Property for an Annuity | -- | |
Proposed Rule Stage | Technical Amendment to Treasury Regulation Section 1.337(d)-7 for Certain Conversion Transactions | ||
Proposed Rule Stage | Guidance Under Section 355 of the Internal Revenue Code | ||
Proposed Rule Stage | SECURE Act Modifications to Certain Rules Governing 401(k) Plans | -- | |
Proposed Rule Stage | Guidance on 401(a)(9) Required Minimum Distributions | ||
Proposed Rule Stage | Allocation of Certain Expenses by Exempt Organizations With More Than One Unrelated Trade or Business | -- | |
Proposed Rule Stage | Guidance on Passive Foreign Investment Companies Held Through Domestic Partnerships | ||
Proposed Rule Stage | Taxes on Prohibited Benefits Under Section 4967 | ||
Proposed Rule Stage | Taxes on Excess Benefit Transactions Under Section 4958 Involving Donor Advised Funds | ||
Proposed Rule Stage | Requirements Related to Surprise Billing, Part 1 | -- | |
Proposed Rule Stage | Requirements Related to Surprise Billing, Part 2 | -- | |
Final Rule Stage | Disallowance of Partnership Loss Transfers and Basis Reduction in Stock of a Corporate Partner | ||
Final Rule Stage | Regulations Under Section 2642(g) | ||
Final Rule Stage | Treatment of Grantor of an Option on a Partnership Interest | ||
Final Rule Stage | Reissuance Standards for Tax-Exempt Bonds | ||
Final Rule Stage | Disclosure of Information to State Officials Regarding Tax-Exempt Organizations | ||
Final Rule Stage | Definition of Dependent Under Section 152 | ||
Final Rule Stage | Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057 | ||
Final Rule Stage | Amendments to the Regulations Regarding Questions and Answers Relating to Church Tax Inquiries and Examinations | ||
Final Rule Stage | Tax Accounting Elections on Behalf of Foreign Corporations | ||
Final Rule Stage | Definition of Limited Partner for Material Participation | ||
Final Rule Stage | Modification of Basis Allocation Rules Under Section 755 | ||
Final Rule Stage | Imposition of Tax on Gifts and Bequests From Expatriates | ||
Final Rule Stage | Additional Requirements for Type III Supporting Organizations | ||
Final Rule Stage | Inventory Price Index Computation (IPIC) Pooling for Manufactured and Resale Goods | ||
Final Rule Stage | Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions | -- | |
Final Rule Stage | Section 752 Recourse Liabilities (Related Parties) | ||
Final Rule Stage | Fractions Rule and Partnership Allocations | ||
Final Rule Stage | Treatment of Income From Indian Fishing Rights-Related Activity as Compensation | ||
Final Rule Stage | Net Investment Income Tax | ||
Final Rule Stage | Application of Normal Retirement Age Regulations to Governmental Plans | ||
Final Rule Stage | Characterization of Certain Cloud Transactions | ||
Final Rule Stage | Nondiscrimination Relief for Closed Defined Benefit Plans | ||
Final Rule Stage | Exception to Foreign Personal Holding Company Income for Foreign Currency Gain or Loss | ||
Final Rule Stage | Minimum Value of Eligible Employer-Sponsored Plans | ||
Final Rule Stage | Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent | ||
Final Rule Stage | Withholding on Certain Retirement Plan Distributions Under Section 3405(a) and (b) | ||
Final Rule Stage | De Minimis Error Exception to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements | ||
Final Rule Stage | Guidance on the Definition of Registered Form | ||
Final Rule Stage | Rules Applicable With Respect to Distributions of Money and Other Property; Update | ||
Final Rule Stage | Section 897(l) Regulations | ||
Final Rule Stage | Time and Manner of Making Election to Adjust Basis of Partnership Property | ||
Final Rule Stage | Centralized Partnership Audit Rules | ||
Final Rule Stage | Certain Non-Government Attorneys Prohibited From Participation in Examination | ||
Final Rule Stage | Deemed Distributions Under Section 305(c) of Stock and Rights to Acquire Stock | ||
Final Rule Stage | Partnership Transactions Involving Equity Interests of a Partner | ||
Final Rule Stage | Clarification of the Coordination of the Transfer Pricing Rules With Other Code Provisions | ||
Final Rule Stage | Rules for Denial of Deduction for Certain Fines, Penalties, and Other Amounts | ||
Final Rule Stage | Guidance on the Elimination of Interbank Offered Rates | ||
Final Rule Stage | Section 42 Low-Income Housing Credit Average Income Test Regulations | ||
Final Rule Stage | Regulations Under the Centralized Partnership Audit Regime | ||
Final Rule Stage | Guidance Regarding the Determination of Built-In Gains and Losses | ||
Final Rule Stage | Application of the Employer Shared Responsibility & Certain Nondiscrimination Rules to HRAs and Other Account-Based Group Health Plans Integrated With Individual Health Insurance Coverage or Medicare | ||
Final Rule Stage | Definition of Medical Care | ||
Final Rule Stage | Revisions to the Section 168(k) Final Regulations | ||
Final Rule Stage | Small Business Taxpayer Exceptions Under Sections 263A, 448, 460 and 471 | ||
Final Rule Stage | Compliance Monitoring II--Section 42 Low-Income Housing | ||
Final Rule Stage | Guidance Under Section 954(b)(4) (Rules for High-Taxed Subpart F Income) and Section 964 (Rules for Determining the Earnings and Profits of a Foreign Corporation) | ||
Final Rule Stage | Guidance Related to the Foreign Tax Credit, Clarification of Foreign-Derived Intangible Income | ||
Final Rule Stage | User Fee for Estate Tax Closing Letter | -- | |
Final Rule Stage | Section 36B Personal Exemption Deduction and Premium Tax Credit | ||
Final Rule Stage | Guidance Under Section 958 (Rules for Determining Stock Ownership) | ||
Final Rule Stage | Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and Section 954(c)(6) | ||
Final Rule Stage | Rules Applicable to Consolidated Groups (Temporary) | ||
Final Rule Stage | Recapture of Excess FFCRA and CARES Credits | -- | |
Final Rule Stage | Exception to Passive Income Characterization of Certain Insurance Companies With Respect to Passive Foreign Investment Companies | § 1297(b)(2)(B), § 1298(b)(7), § 1297(f)(3)(B)(ii), § 1297(f)(4)(A)(iii), § 1297(f)(2)(B) | |
Final Rule Stage | Final Chapters 3 and 4 Burden Reduction Regulations | -- | |
Final Rule Stage | Mandatory 60-Day Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster | ||
Final Rule Stage | Requirements Related to Surprise Billing, Part 1 (Temporary Regulation) | -- | |
Final Rule Stage | Requirements Related to Surprise Billing, Part 2 (Temporary Regulation) | -- |
TREAS/IRS
Stage of Rulemaking | Title | Code Section/Legal Authority | RIN |
|---|---|---|---|
Prerule | Section 414(m) Affiliated Service Group Rules | ||
Proposed | Mark to Market for Dealers in Securities | ||
Proposed Rule | Mark-to-Market Accounting for Dealers in Commodities and Traders in Securities or Commodities | ||
Proposed Rule | Special Rules Relating to Transfers of Intangibles to Foreign Corporations | ||
Proposed Rule | Below-Market Loans | ||
Proposed Rule | Further Guidance on the Application of Section 409A to Nonqualified Deferred Compensation Plans | ||
Proposed Rule | Determination of Governmental Plan Status | ||
Proposed Rule | Rules for Home Construction Contracts | ||
Proposed Rule | Interest on Deferred Tax Liability for Contingent Payment Sales Under Section 453(A) | ||
Proposed Rule | Regulations Under Section 45D That Revise and Clarify Certain Rules Relating to the New Markets Tax Credit | ||
Proposed Rule | Exchange of Property for an Annuity | ||
Proposed Rule | Gross Estate; Election to Value on Alternate Valuation Date | ||
Proposed Rule | Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities | ||
Proposed Rule | Notice to Participants of Consequences of Failing to Defer Receipt of Qualified Retirement Plan Distributions; Expansions of Applicable Election Period and Period for Notices | ||
Proposed Rule | Information Reporting on Transactions With Foreign Trusts and on Large Foreign Gifts | ||
Proposed Rule | Guidance Under Section 2053 on the Application of Present Value Concepts to the Amount Deductible | ||
Proposed Rule | Indian Tribal Governmental Plans | ||
Proposed Rule | Excise Taxes Relating to Donor Advised Funds | ||
Proposed Rule | Additional Rules Regarding Pension Plan Funding and Benefit Restrictions | ||
Proposed Rule | Combining Dollar-Value Last-In, First Out Inventory Pools | ||
Proposed Rule | Rules Determining Available Generation-Skipping Transfer (GST) Exemption When Relief Is Granted to Make a Timely Allocation | ||
Proposed Rule | Amendment of Consolidated Returns Regulations to Reflect Current Law | ||
Proposed Rule | Deemed Check the Box Election for Real Estate Investment Trusts and Regulated Investment Companies Elections | -- | |
Proposed Rule | Basis Rules for Stock and Debt | ||
Proposed Rule | Application of Section 409A to Nonqualified Deferred Compensation Plans | ||
Proposed Rule | Collectively Bargained Welfare Benefit Funds | ||
Proposed Rule | Section 267--Related Party Transactions | ||
Proposed Rule | Guidance on Rules Applicable to IRAs Under Sections 408 and 408A | ||
Proposed Rule | Spousal IRAs, SEPs and IRA Technical Changes | ||
Proposed Rule | Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057 | ||
Proposed Rule | Section 280F(d)(6) Business Use Percentage | ||
Proposed Rule | Election Regarding Lump-Sum Payment of Social Security Benefits | ||
Proposed Rule | Amendment of Consolidated Return Regulations for Group Continuation | ||
Proposed Rule | Section 72(t) 10 Percent Additional Tax Regulations | ||
Proposed Rule | Electronically Filed Returns | ||
Proposed Rule | Minimum Vesting Standards | ||
Proposed Rule | Mileage Awards Under IRC 4261(e)(3) | ||
Proposed Rule | Limitation on Bond Repurchase Premium Deduction on Convertible Debt | ||
Proposed Rule | Transactions Involving Disregarded Entities--Section 1.1001-3 | ||
Proposed Rule | REIT Income Tests | ||
Proposed Rule | Interest Capitalization Requirements for Improvements to Designated Property | ||
Proposed Rule | Foreign Currency Contracts Under Section 1256(g)(2) | ||
Proposed Rule | Proposed Modification of Regulations Under Section 987 on Income and Currency Gain or Loss With Respect to a Section 987 Qualified Business Unit | ||
Proposed Rule | Dividend Equivalents From Sources Within the United States | ||
Proposed Rule | Treatment of Fees Relating to Debt Instruments and Other Securities | ||
Proposed Rule | Guidance to Address the Treatment and Reporting of Capitalized Interest on Modified Home Mortgages | ||
Proposed Rule | Bad Debt Deductions | ||
Proposed Rule | Foreign Statement Reserves Under Section 954(I) for Purposes of Measuring Qualified Insurance Income | ||
Proposed Rule | Guidance on the Cure Provisions for Regulated Investment Companies and for Real Estate Investment Trusts | ||
Proposed Rule | Classification of Foreign Entities for U.S. Tax Purposes | ||
Proposed Rule | Rules Relating to Employer-Provided Meals and Employer-Operated Eating Facilities | ||
Proposed Rule | Definition of Church Plan | ||
Proposed Rule | Application of Nondiscrimination Requirements, Backloading Limitations, Certain Plan Termination Rules, Benefit Limitations, and Top Heavy Rules to Statutory Hybrid Plans | ||
Proposed Rule | Rules Regarding Charitable Contributions of Inventory Under Section 170(e)(3) | ||
Proposed Rule | Definition of Qualifying Energy Property, Section 48 Investment Tax Credit | ||
Proposed Rule | Exclusion From Gross Income of Previously Taxed Earnings and Profits | ||
Proposed Rule | Section 42 Low-Income Housing Credit Average Income Test Regulations | ||
Proposed Rule | MEPs and the Unified Plan Rule | ||
Proposed Rule | Guidance on the Timing of the Use or Allocation of Forfeitures in Qualified Retirement Plans | ||
Proposed Rule | Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests | ||
Proposed Rule | Regulations Under the Centralized Partnership Audit Regime | ||
Proposed Rule | Determination of Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits | ||
Proposed Rule | Regulations Under Section 245A and Related Provisions | ||
Proposed Rule | Guidance Regarding Redemptions Through Use of Related Corporations | ||
Proposed Rule | Voluntary Employees' Beneficiary Association (VEBA) Regulations | ||
Proposed Rule | Regulations Under Section 6232 Related to the Centralized Partnership Audit Regime | ||
Proposed Rule | Modifications of Certain Mortgage Loans Held by a REMIC | ||
Proposed Rule | Allocation of Liabilities for Disguised Sales | ||
Proposed Rule | Foreign Investors in Qualified Opportunity Zones | ||
Proposed Rule | The Treatment of Certain Interests in Corporations as Stock or Indebtedness | ||
Proposed Rule | Subchapter S Statutory Changes and Calculations | ||
Proposed Rule | Definition of Last Known Address | ||
Proposed Rule | Offer in Compromise User Fee Annual Increase | -- | |
Proposed Rule | Additional Guidance Under Section 199A | ||
Proposed Rule | Payment by Credit Card and Debit Card | ||
Proposed Rule | Guidance Under Section 704(d) (Basis Limitation on Allowance of Losses) | ||
Proposed Rule | Guidance Related to the Foreign Tax Credit, Clarification of Foreign-Derived Intangible Income | ||
Proposed Rule | Returns of Information of Brokers in Virtual Currency Transactions | ||
Proposed Rule | Appeals Resolution of Certain Federal Tax Controversies Without Litigation | ||
Proposed Rule | Limitation on Deduction for Business Interest Expense | ||
Proposed Rule | User Fee for Estate Tax Closing Letter | -- | |
Proposed Rule | Exchanges of Property for an Annuity | ||
Proposed Rule | Technical Amendment to Treasury Regulation Section 1.337(d)-7 for Certain Conversion Transactions | ||
Proposed Rule | Guidance Under Section 355 of the Internal Revenue Code | ||
Proposed Rule | SECURE Act Modifications to Certain Rules Governing 401(k) Plans | -- | |
Proposed Rule | Guidance on 401(a)(9) Required Minimum Distributions | ||
Proposed Rule | Section 954(c)(6) NPRM | ||
Proposed Rule | Allocation of Certain Expenses by Exempt Organizations With More Than One Unrelated Trade or Business | -- | |
Proposed Rule | Exception to Passive Income Characterization of Certain Insurance Companies With Respect to Passive Foreign Investment Companies | § 1297(b)(2)(B), § 1298(b)(7), § 1297(f)(3)(B)(ii), § 1297(f)(4)(A)(iii), § 1297(f)(2)(B) | |
Proposed Rule | Section 245A and Related Provisions | ||
Proposed Rule | Guidance on Conduit Financing Arrangements Using Tax Favored Equity | ||
Proposed Rule | Guidance on Passive Foreign Investment Companies Held Through Domestic Partnerships | ||
Proposed Rule | Election to Allocate and Apportion Interest Expense on Worldwide Basis | ||
Final Rule | Disallowance of Partnership Loss Transfers and Basis Reduction in Stock of a Corporate Partner | ||
Final Rule | Regulations Under Section 2642(g) | ||
Final Rule | Treatment of Grantor of an Option on a Partnership Interest | ||
Final Rule | Reissuance Standards for Tax-Exempt Bonds | ||
Final Rule | Disclosure of Information to State Officials Regarding Tax-Exempt Organizations | ||
Final Rule | Definition of Dependent Under Section 152 | ||
Final Rule | Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057 | ||
Final Rule | Amendments to the Regulations Regarding Questions and Answers Relating to Church Tax Inquiries and Examinations | ||
Final Rule | Definition of Limited Partner for Material Participation | ||
Final Rule | Modification of Basis Allocation Rules Under Section 755 | ||
Final Rule | Imposition of Tax on Gifts and Bequests From Expatriates | ||
Final Rule | Additional Requirements for Type III Supporting Organizations | § 509(a)(3), § 1241 to § 1243 | |
Final Rule | Inventory Price Index Computation (IPIC) Pooling for Manufactured and Resale Goods | ||
Final Rule | Nonrecognition of Gain or Loss on Disposition of Installment Obligations | ||
Final Rule | Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions | ||
Final Rule | Section 752 Recourse Liabilities (Related Parties) | ||
Final Rule | Treatment of Income From Indian Fishing Rights-Related Activity as Compensation | ||
Final Rule | Application of Normal Retirement Age Regulations to Governmental Plans | ||
Final Rule | Characterization of Certain Cloud Transactions | ||
Final Rule | Nondiscrimination Relief for Closed Defined Benefit Plans | ||
Final Rule | Guidance Under Section 529A: Qualified ABLE Programs | ||
Final Rule | Exception to Foreign Personal Holding Company Income for Foreign Currency Gain or Loss | ||
Final Rule | Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent | ||
Final Rule | Additional Rules Regarding Information Reporting of Minimum Essential Coverage | ||
Final Rule | Withholding on Certain Retirement Plan Distributions Under Section 3405(a) and (b) | ||
Final Rule | De Minimis Error Exception to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements | ||
Final Rule | Guidance on the Definition of Registered Form | ||
Final Rule | Rules Applicable With Respect to Distributions of Money and Other Property; Update | ||
Final Rule | Section 897(l) Regulations | ||
Final Rule | Time and Manner of Making Election to Adjust Basis of Partnership Property | ||
Final Rule | Centralized Partnership Audit Rules | ||
Final Rule | Certain Non-Government Attorneys Prohibited From Participation in Examination | ||
Final Rule | Computation and Reporting of Reserves for Life Insurance Companies | ||
Final Rule | Income Tax Withholding From Wages | ||
Final Rule | Clarification of the Coordination of the Transfer Pricing Rules With Other Code Provisions | ||
Final Rule | Regulations Related to Recent Modifications of Sections 951(b) and 958(b) | ||
Final Rule | Exception From Passive Income Under Section 1297 for Certain Foreign Insurance Companies | ||
Final Rule | Regulations Providing Guidance Under Section 1446(f) | ||
Final Rule | Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception | ||
Final Rule | Rules for Denial of Deduction for Certain Fines, Penalties, and Other Amounts | ||
Final Rule | Section 451(b) Requirements | ||
Final Rule | Rules Regarding Business Interest Limitation Under Section 163(j) | ||
Final Rule | Guidance on Section 4968 Excise Tax on College Net Investment Income | ||
Final Rule | Guidance on New Section 451(c) | ||
Final Rule | Unrelated Business Taxable Income Separately Computed for Each Trade or Business Activity | ||
Final Rule | Guidance Under Section 1061 | ||
Final Rule | Section 864(c)(8) Sales of U.S. Trade or Business Partnership Interests | ||
Final Rule | Effect of Section 67(g) on Trusts and Estates | ||
Final Rule | Domestic Production Activities Deduction for Specified Agricultural or Horticultural Cooperatives | ||
Final Rule | Guidance on the Elimination of Interbank Offered Rates | ||
Final Rule | Guidance Under Section 162(m) | ||
Final Rule | Section 4960 Excise Tax on Tax-Exempt Organization Compensation | ||
Final Rule | Like-Kind Exchanges and Tax Reform | ||
Final Rule | Guidance Regarding the Determination of Built-In Gains and Losses | ||
Final Rule | Guidance on the Contribution Limits Applicable to ABLE Accounts | ||
Final Rule | Regulations Under Section 401(a)(9) Updating Life Expectancy and Distribution Period Tables for Purposes of the Required Minimum Distribution Rules | ||
Final Rule | Inventory Sourcing--Sections 865(e) and 863 Coordination | ||
Final Rule | Application of the Employer Shared Responsibility & Certain Nondiscrimination Rules to HRAs and Other Account-Based Group Health Plans Integrated With Individual Health Insurance Coverage or Medicare | ||
Final Rule | |||
Final Rule | Allocation & Apportionment of Deductions & Foreign Taxes, Foreign Tax Redeterminations, FTC Disallowance Under 965(g), Consolidated Groups, Hybrid Arrangements & Certain Payments under 951A | ||
Final Rule | Guidance Involving Hybrid Arrangements and the Allocation of Deductions Attributable to Certain Disqualified Payments Under Sections 951A | ||
Final Rule | Meal and Entertainment Expenses Under Section 274 | ||
Final Rule | Consolidated Net Operating Losses | ||
Final Rule | Definition of Medical Care | ||
Final Rule | Revisions to the Section 168(k) Final Regulations | ||
Final Rule | Base Erosion and Anti-Abuse Tax Proposed Regulations | ||
Final Rule | Aircraft Management Services Exemption | ||
Final Rule | Misdirected Tax Refund Deposits | ||
Final Rule | Credit for Carbon Oxide Sequestration | ||
Final Rule | Extension of Rollover Period for Qualified Plan Loan Offset Amounts | ||
Final Rule | Transparency in Coverage | ||
Final Rule | Qualified Transportation Fringes and Entertainment Expenses Under Section 274 | ||
Final Rule | Guidance Under Section 152 for Changes Made by TCJA | ||
Final Rule | Small Business Taxpayer Exceptions Under Sections 263A, 448, 460 and 471 | ||
Final Rule | Regulations to Address the Amendments to Section 47, the Rehabilitation Credit | ||
Final Rule | Rule Coordinating Application of Certain Regulations Under Sections 245A and 951A | ||
Final Rule | Compliance Monitoring II--Section 42 Low-Income Housing | ||
Final Rule | Guidance Under Section 954(b)(4) (Rules for High-Taxed Subpart F Income) and Section 964 (Rules for Determining the Earnings and Profits of a Foreign Corporation) | ||
Final Rule | Grandfathered Group Health Plans and Grandfathered Group Health Insurance | ||
Final Rule | Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a) | ||
Final Rule | Section 36B Personal Exemption Deduction and Premium Tax Credit | ||
Final Rule | Guidance Under Section 958 (Rules for Determining Stock Ownership) | ||
Final Rule | Rules Applicable to Consolidated Groups (Temporary) | ||
Final Rule | Recapture of Excess FFCRA and CARES Credits | ||
Final Rule | Final Chapters 3 and 4 Burden Reduction Regulations | -- |
- Subject Areas/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2021-16102
