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Data / Federal rules / Internal Revenue Service

Internal Revenue Service: 261 rules and proposed rules since January 2024

106 final rules and 155 proposed rules since January 2, 2024, 26 of them marked significant. 5 are open for comment now. Common topics: reporting and recordkeeping requirements, income taxes, excise taxes, estate taxes, penalties.

SpecStream is the live web data engine for teams and agents. It reads every rule and proposed rule in the Federal Register each morning, and this page is that reading. Name your industry once and new rules, comment deadlines and effective dates arrive in your sheet, CRM, Slack or agent as they are published.

Open for comment

DocumentTypeComments due
Pro Rata Share of Subpart F Income, Tested Income, or Tested Loss
2026-17365
Proposed ruleOct 26
Foreign Currency Gain or Loss of Controlled Foreign Corporations
2026-16569
Proposed ruleNov 12
Premium Tax Credit
2026-21056
Proposed ruleNov 30
Trump Accounts
2026-20027
Proposed ruleNov 30
Federal Scholarship Tax Credit
2026-20277
Proposed ruleDec 1

Every document, newest first

DocumentTypePublished
Guidance Under Section 355 Concerning Device and Active Trade or Business; Partial Withdrawal
2026-21568
Proposed ruleOct 21
Regulations Regarding Payment of Tax by Commercially Acceptable Means
2026-21267
Final ruleOct 19
Non-Applicability of Section 357(c) to Consolidated Groups
2026-21253
Final ruleOct 16
Premium Tax Credit
2026-21056
Proposed ruleOct 15
Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the Refunded Portion of Certain Federal Refundable Tax Credits; Hearing Cancellation
2026-20790
Proposed ruleOct 9
Transparency in Coverage
2026-20447 · significant
Final ruleOct 6
Federal Scholarship Tax Credit
2026-20277
Proposed ruleOct 2
Federal Scholarship Tax Credit
2026-20264
Final ruleOct 2
Trump Accounts
2026-20027
Proposed ruleSep 30
Trump Accounts
2026-20026
Final ruleSep 30
Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs; Hearing
2026-20021
Proposed ruleSep 30
Election To Pay in Installments Tax on Gain From Certain Farmland Property
2026-19888
Proposed ruleSep 29
Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures
C1-2026-18574
Proposed ruleSep 28
Estate Tax Closing Letter User Fee Update
2026-19666
Final ruleSep 25
Racial Nondiscrimination in Private Schools; Hearing
2026-19013
Proposed ruleSep 16
Allocation and Apportionment of Deductions to Foreign Source Section 951A Category Income and Deduction Eligible Income
2026-18645
Proposed ruleSep 11
Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures
2026-18574
Proposed ruleSep 11
Car Loan Interest Deduction
2026-18219
Final ruleSep 8
Racial Nondiscrimination in Private Schools
2026-18127
Proposed ruleSep 4
Section 898(c) Transition Rule for Allocating Foreign Taxes and Section 960(d)(4) Foreign Tax Credit Disallowance; Correction
2026-17764
Proposed ruleAug 31
Federal Independent Dispute Resolution Operations; Correction
2026-17622 · significant
Final ruleAug 28
Pro Rata Share of Subpart F Income, Tested Income, or Tested Loss
2026-17365
Proposed ruleAug 26
Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs
C1-2026-16314
Proposed ruleAug 24
Income Taxes
2026-17154
Final ruleAug 21
Guidance on Eligible Investments for Trump Accounts
2026-17123
Proposed ruleAug 21
Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans
2026-17021
Proposed ruleAug 20
Application of Section 250(b)(3)(A)(i)(VII) to Sales or Other Dispositions of Property
2026-17019
Proposed ruleAug 20
Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the Refunded Portion of Certain Federal Refundable Tax Credits
2026-16985
Proposed ruleAug 20
Proposed Removal of a Reporting Requirement for Trusts Whose Charitable Contribution Deductions Are Solely for Contributions Made by Passthrough Entities
2026-16769
Proposed ruleAug 17
Foreign Currency Gain or Loss of Controlled Foreign Corporations
2026-16569
Proposed ruleAug 14
Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs
2026-16314
Proposed ruleAug 11
Backup Withholding on Third Party Network Transactions
2026-16269
Final ruleAug 10
Section 898(c) Transition Rule for Allocating Foreign Taxes and Section 960(d)(4) Foreign Tax Credit Disallowance
2026-15614
Proposed ruleAug 3
Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures; Correction
2026-15008
Final ruleJul 24
Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures
2026-13925
Final ruleJul 10
Charitable Remainder Annuity Trust Listed Transaction
2026-13851
Final ruleJul 9
Information Reporting and Transfer for Valuable Consideration Rules for Section 1035 Exchanges of Life Insurance and Certain Other Life Insurance Contract Transactions
2026-13830
Final ruleJul 9
Increase in Threshold for Requiring Information Reporting With Respect to Certain Payees; Extension and Modification of Limitation on Wagering Losses; Hearing
2026-13370
Proposed ruleJul 2
Trump Accounts; Hearing
2026-11343
Proposed ruleJun 5
Federal Independent Dispute Resolution Operations
2026-11140 · significant
Final ruleJun 4
Guidance on Tax-Exempt Refunding Bonds; Hearing
2026-11102
Proposed ruleJun 3
Estate Tax Closing Letter User Fee Update
2026-10963
Proposed ruleJun 2
Income of Foreign Governments and of International Organizations
2026-10841
Proposed ruleJun 1
Returns Relating to Sales or Exchanges of Certain Partnership Interests
2026-10116
Final ruleMay 20
Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers; Hearing
2026-09941
Proposed ruleMay 18
Excepted Fertility Benefits
2026-09479
Proposed ruleMay 13
Section 45Z Clean Fuel Production Credit; Hearing
2026-09141
Proposed ruleMay 8
Treatment of Income From Indian Fishing Rights-Related Activity as Compensation
2026-08613
Final ruleMay 4
Section 6435 Payments; Refunds for Previously Taxed Dyed Fuel
2026-08546
Proposed ruleMay 1
Section 6435 Payments; Refunds for Previously Taxed Dyed Fuel
2026-08545
Final ruleMay 1
Section 45Z Clean Fuel Production Credit; Hearing
2026-08344
Proposed ruleApr 29
Enrolled Agent Special Enrollment Examination User Fee Update
2026-07682
Proposed ruleApr 20
Enrolled Agent Special Enrollment Examination User Fee Update
2026-07681
Final ruleApr 20
Increase in Threshold for Requiring Information Reporting With Respect to Certain Payees; Extension and Modification of Limitation on Wagering Losses
2026-07519
Proposed ruleApr 17
Preparer Tax Identification Number (PTIN) User Fee Update; Hearing Cancellation
2026-07169
Proposed ruleApr 14
Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips
2026-07104
Final ruleApr 13
Excise Tax on Remittance Transfers
2026-07085
Proposed ruleApr 13
Preparer Tax Identification Number (PTIN) User Fee Update; Hearing
2026-05896
Proposed ruleMar 26
Substantiation Requirements and Qualified Nonpersonal Use Vehicles
2026-05525
Final ruleMar 20
Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent; Correction
2026-05447
Final ruleMar 19
Guidance on Tax-Exempt Refunding Bonds
2026-04798
Proposed ruleMar 12
Trump Accounts Contribution Pilot Program
2026-04534
Proposed ruleMar 9
Trump Accounts
2026-04533
Proposed ruleMar 9
Removal of Final Regulations Identifying Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest
2026-04432
Proposed ruleMar 6
Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers
2026-04431
Proposed ruleMar 6
Private Health Insurance; Transparency in Coverage; Extension of Comment Period
2026-03798 · significant
Proposed ruleFeb 25
Updating Regulation References To Reflect Reorganizations at the Department of Justice and the Internal Revenue Service
C1-2025-22825
Proposed ruleFeb 13
Excise Tax on Repurchase of Corporate Stock; Correction
2026-02748
Final ruleFeb 11
Section 45Z Clean Fuel Production Credit
2026-02246
Proposed ruleFeb 4
Tribal General Welfare Benefits; Correction
2026-00835
Final ruleJan 16
Backup Withholding on Third Party Network Transactions
2026-00254
Proposed ruleJan 9
Car Loan Interest Deduction
2025-24154
Proposed ruleJan 2
Statutory Updates to Branded Prescription Drug Fee Regulations
2025-24153
Proposed ruleJan 2
Transparency in Coverage
2025-23693 · significant
Proposed ruleDec 23, 2025
Excise Tax on Repurchase of Corporate Stock; Correction
2025-23460
Final ruleDec 19, 2025
Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions
2025-23292
Final ruleDec 18, 2025
Entities Wholly Owned by Indian Tribal Governments
2025-22874
Final ruleDec 16, 2025
Tribal General Welfare Benefits
2025-22873
Final ruleDec 16, 2025
Updating Regulation References To Reflect Reorganizations at the Department of Justice and the Internal Revenue Service
2025-22825
Proposed ruleDec 15, 2025
Relief From Joint and Several Liability
2025-22788
Proposed ruleDec 15, 2025
Income of Foreign Governments and of International Organizations
2025-22776
Final ruleDec 15, 2025
Income of Foreign Governments and of International Organizations
2025-22775
Proposed ruleDec 15, 2025
Estate Tax Closing Letter User Fee Update
2025-21649
Final ruleDec 1, 2025
Furnishing Identifying Number of Tax Return Preparer
2025-21581
Proposed ruleNov 28, 2025
Excise Tax on Repurchase of Corporate Stock
2025-20721
Final ruleNov 24, 2025
Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips
2025-19634
Proposed ruleOct 23, 2025
Domestically Controlled Qualified Investment Entities
2025-19625
Proposed ruleOct 21, 2025
Interest Capitalization Requirements for Improvements That Constitute Designated Property
2025-19279
Final ruleOct 2, 2025
Preparer Tax Identification Number (PTIN) User Fee Update
2025-19037
Proposed ruleSep 30, 2025
Preparer Tax Identification Number (PTIN) User Fee Update
2025-19036
Final ruleSep 30, 2025
Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Multi-Year Reporting Requirements for Corporate Separations and Related Transactions; Withdrawal
2025-19018
Proposed ruleSep 30, 2025
Section 42, Low-Income Housing Credit Average Income Test Procedures
2025-19005
Final ruleSep 30, 2025
Previously Taxed Earnings and Profits and Related Basis Adjustments; Hearing Cancellation
2025-18984 · significant
Proposed ruleSep 30, 2025
Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips
2025-18278
Proposed ruleSep 22, 2025
Catch-Up Contributions
2025-17865
Final ruleSep 16, 2025
Previously Taxed Earnings and Profits and Related Basis Adjustments; Hearing
2025-17204 · significant
Proposed ruleSep 8, 2025
Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes; Withdrawal
2025-16866
Proposed ruleSep 3, 2025
Returns Relating to Sales or Exchanges of Certain Partnership Interests
2025-15750
Proposed ruleAug 19, 2025
Determination of Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits
2025-14883
Proposed ruleAug 6, 2025
Resolution of Federal Tax Controversies by the Independent Office of Appeals; Correction
2025-13561
Final ruleJul 18, 2025
Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales
2025-12967
Final ruleJul 11, 2025
Regulations Under Section 382(h) Related to Built-In Gain and Loss; Withdrawal
2025-12193 · significant
Proposed ruleJul 2, 2025
Estate Tax Closing Letter User Fee Update
C2-2025-08928
Final ruleJun 25, 2025
Estate Tax Closing Letter User Fee Update
C1-2025-08929
Proposed ruleJun 24, 2025
Estate Tax Closing Letter User Fee Update
C1-2025-08928
Final ruleJun 24, 2025
Source of Income From Cloud Transactions; Hearing
2025-09981
Proposed ruleJun 3, 2025
Request for Information Regarding the Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule
2025-09858 · significant
Proposed ruleJun 2, 2025
Estate Tax Closing Letter User Fee Update
2025-08929
Proposed ruleMay 20, 2025
Estate Tax Closing Letter User Fee Update
2025-08928
Final ruleMay 20, 2025
Previously Taxed Earnings and Profits and Related Basis Adjustments
2025-08743 · significant
Proposed ruleMay 16, 2025
Section 45W Credit for Qualified Commercial Clean Vehicles
2025-06377
Proposed ruleApr 15, 2025
Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Technical Correction
2025-04757
Proposed ruleMar 24, 2025
Section 30C Alternative Fuel Vehicle Refueling Property Credit; Hearing Cancellation
2025-02606
Proposed ruleFeb 14, 2025
Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K; Hearing Cancellation
2025-02251
Proposed ruleFeb 5, 2025
Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit; Correction
2025-01248
Final ruleJan 17, 2025
Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m)
2025-00728
Proposed ruleJan 16, 2025
Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations
2025-00321
Proposed ruleJan 16, 2025
Multi-Year Reporting Requirements for Corporate Separations and Related Transactions
2025-00312
Proposed ruleJan 16, 2025
Enhancing Coverage of Preventive Services Under the Affordable Care Act
2025-00774
Proposed ruleJan 15, 2025
Resolution of Federal Tax Controversies by the Independent Office of Appeals
2025-00426
Final ruleJan 15, 2025
Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit
2025-00196
Final ruleJan 15, 2025
Automatic Enrollment Requirements Under Section 414A
2025-00501
Proposed ruleJan 14, 2025
Micro-Captive Listed Transactions and Micro-Captive Transactions of Interest
2025-00393
Final ruleJan 14, 2025
Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest
2025-00324 · significant
Final ruleJan 14, 2025
Rules Regarding Certain Disregarded Payments and Dual Consolidated Losses
2025-00318
Final ruleJan 14, 2025
Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates
2025-00284
Final ruleJan 14, 2025
Section 45W Credit for Qualified Commercial Clean Vehicles
2025-00256
Proposed ruleJan 14, 2025
Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions
2025-00186
Proposed ruleJan 14, 2025
Source of Income From Cloud Transactions
2024-31373
Proposed ruleJan 14, 2025
Classification of Digital Content Transactions and Cloud Transactions
2024-31372 · significant
Final ruleJan 14, 2025
Catch-Up Contributions
2025-00350
Proposed ruleJan 13, 2025
Guidance on Clean Electricity Low-Income Communities Bonus Credit Amount Program
2025-00331
Final ruleJan 13, 2025
Reissuance of State or Local Bonds
C1-2024-30267
Final ruleJan 10, 2025
Credit for Production of Clean Hydrogen and Energy Credit
2024-31513
Final ruleJan 10, 2025
Section 30C Alternative Fuel Vehicle Refueling Property Credit; Hearing
2024-31233
Proposed ruleJan 6, 2025
Excise Tax on Designated Drugs
2024-31462
Proposed ruleJan 2, 2025
Coverage of Certain Preventive Services Under the Affordable Care Act
2024-31239 · significant
Proposed ruleDec 30, 2024
Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales
2024-30496
Final ruleDec 30, 2024
Reissuance of State or Local Bonds
2024-30267
Final ruleDec 30, 2024
Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations To Reflect Statutory Changes, Modernize Language, and Enhance Clarity
2024-29481
Proposed ruleDec 30, 2024
Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations to Reflect Statutory Changes, Modernize Language, and Enhance Clarity
2024-29480
Final ruleDec 30, 2024
Guidance on the Definition of Domestically Controlled Qualified Investment Entities; Correction
2024-30928
Final ruleDec 27, 2024
Corporate Alternative Minimum Tax Applicable After 2022; Technical Correction
2024-29958
Proposed ruleDec 26, 2024
Substantiation Requirements and Qualified Nonpersonal Use Vehicles; Correction
2024-30280
Proposed ruleDec 23, 2024
Rules for Supervisory Approval of Penalties
2024-29074
Final ruleDec 23, 2024
Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K; Correction
2024-29653
Proposed ruleDec 18, 2024
Definition of the Term “Coverage Month” for Computing the Premium Tax Credit
2024-29651
Final ruleDec 18, 2024
Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Correction
2024-29654
Final ruleDec 17, 2024
Definition of Energy Property and Rules Applicable to the Energy Credit
2024-28190
Final ruleDec 12, 2024
Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit
2024-28372
Final ruleDec 11, 2024
Accounting for Disregarded Transactions Between a Qualified Business Unit and Its Owner
2024-28371
Proposed ruleDec 11, 2024
Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means; Hearing Cancellation
2024-28462
Proposed ruleDec 5, 2024
Definition of the Term “Coverage Month” for Computing the Premium Tax Credit; Hearing Cancellation
2024-28358
Proposed ruleDec 4, 2024
Corporate Alternative Minimum Tax Applicable After 2022
2024-28217
Proposed ruleDec 4, 2024
Substantiation Requirements and Qualified Nonpersonal Use Vehicles
2024-28040
Proposed ruleDec 3, 2024
Recourse Partnership Liabilities and Related Party Rules
2024-27840
Final ruleDec 2, 2024
Previously Taxed Earnings and Profits and Related Basis Adjustments
2024-27227 · significant
Proposed ruleDec 2, 2024
Advanced Manufacturing Production Credit; Correction
2024-27588
Final ruleNov 26, 2024
Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce, Including the Bureau of the Census, for Certain Statistical Purposes and Related Activities
2024-27072
Final ruleNov 26, 2024
Advanced Manufacturing Investment Credit Rules Under Sections 48D and 50; Correction
2024-27427
Final ruleNov 25, 2024
Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K
2024-26962
Proposed ruleNov 20, 2024
Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships
2024-26944
Final ruleNov 20, 2024
Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments; Hearing
2024-26030
Proposed ruleNov 8, 2024
Extension of Certain Timeframes for Employee Benefit Plans, Participants, Beneficiaries, Qualified Beneficiaries, and Claimants Affected by Hurricane Helene, Tropical Storm Helene, or Hurricane Milton
2024-26014
Final ruleNov 8, 2024
Modernizing Regulations on Sales of Seized Property
2024-25464
Final ruleNov 5, 2024
Advanced Manufacturing Production Credit
2024-24840
Final ruleOct 28, 2024
Enhancing Coverage of Preventive Services Under the Affordable Care Act
2024-24675
Proposed ruleOct 28, 2024
Energy Efficient Home Improvement Credit
2024-24110
Proposed ruleOct 25, 2024
Advanced Manufacturing Investment Credit Rules Under Sections 48D and 50
2024-23857
Final ruleOct 23, 2024
Withholding on Certain Distributions Under Section 3405(a) and (b)
2024-24224
Final ruleOct 21, 2024
Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means; Hearing
2024-23972
Proposed ruleOct 18, 2024
Section 367(d) Rules for Certain Repatriations of Intangible Property
2024-23132
Final ruleOct 10, 2024
Entities Wholly Owned by Indian Tribal Governments
2024-23142
Proposed ruleOct 9, 2024
Syndicated Conservation Easement Transactions as Listed Transactions
2024-22963
Final ruleOct 8, 2024
Guidance on Clean Electricity Low-Income Communities Bonus Credit Amount Program; Correction
2024-21639
Proposed ruleSep 23, 2024
Requirements Related to the Mental Health Parity and Addiction Equity Act
2024-20612
Final ruleSep 23, 2024
Section 30C Alternative Fuel Vehicle Refueling Property Credit
2024-20748
Proposed ruleSep 19, 2024
Identification of Basket Contract Transactions as Listed Transactions; Hearing Cancellation
2024-21039
Proposed ruleSep 17, 2024
Tribal General Welfare Benefits
2024-20826
Proposed ruleSep 17, 2024
Definition of the Term “Coverage Month” for Computing the Premium Tax Credit
2024-20758
Proposed ruleSep 17, 2024
Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent
2024-20429
Final ruleSep 17, 2024
Corporate Alternative Minimum Tax Applicable After 2022
2024-20089
Proposed ruleSep 13, 2024
Income Taxes
2024-20701
Final ruleSep 11, 2024
Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means
2024-19854
Proposed ruleSep 5, 2024
Guidance Regarding Elections Relating to Foreign Currency Gains and Losses; Correction
2024-19792
Proposed ruleSep 4, 2024
Guidance on Clean Electricity Low-Income Communities Bonus Credit Amount Program
2024-19617
Proposed ruleSep 3, 2024
Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments; Correction
2024-19027
Proposed ruleSep 3, 2024
Guidance Regarding Elections Relating to Foreign Currency Gains and Losses
C1-2024-18281
Proposed ruleAug 30, 2024
Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations; Correction
2024-18925
Final ruleAug 30, 2024
Transfer of Certain Credits; Correction
2024-18576
Final ruleAug 22, 2024
Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures
2024-18437
Proposed ruleAug 21, 2024
Guidance Regarding Elections Relating to Foreign Currency Gains and Losses
2024-18281
Proposed ruleAug 20, 2024
Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions; Correction
2024-17946 · significant
Final ruleAug 16, 2024
Elective Payment of Applicable Credits; Correction
2024-17945
Final ruleAug 16, 2024
Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements; Correction
2024-17143
Final ruleAug 16, 2024
Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments
2024-16665
Proposed ruleAug 7, 2024
Plan-Specific Substitute Mortality Tables for Determining Present Value
2024-16520
Final ruleJul 31, 2024
Interest Capitalization Requirements for Improvements to Designated Property; Correction
2024-16214
Proposed ruleJul 24, 2024
Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest; Correction
2024-15719 · significant
Proposed ruleJul 24, 2024
Required Minimum Distributions+
2024-14543
Proposed ruleJul 19, 2024
Required Minimum Distributions
2024-14542
Final ruleJul 19, 2024
Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit; Correction
2024-15718
Proposed ruleJul 18, 2024
Excise Tax on Repurchase of Corporate Stock; Hearing
2024-15717
Proposed ruleJul 18, 2024
Guidance Under Section 367(b) Related to Certain Triangular Reorganizations and Inbound Nonrecognition Transactions
2024-15232
Final ruleJul 18, 2024
Identification of Basket Contract Transactions as Listed Transactions
2024-14787
Proposed ruleJul 12, 2024
Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions
2024-14004 · significant
Final ruleJul 9, 2024
Excise Tax on Designated Drugs; Procedural Requirements
2024-14706
Final ruleJul 5, 2024
Excise Tax on Repurchase of Corporate Stock-Procedure and Administration
2024-14426
Final ruleJul 3, 2024
Recapture of Interest on Excess Credits Under the Families First Act, CARES Act, and ARP
2024-14167
Proposed ruleJul 2, 2024
Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means
2024-14002
Proposed ruleJul 2, 2024
Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations
2024-13844
Final ruleJun 28, 2024
Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements
2024-13331
Final ruleJun 25, 2024
Charitable Remainder Annuity Trust Listed Transaction; Hearing Cancellation
2024-13456
Proposed ruleJun 20, 2024
Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest
2024-13282 · significant
Proposed ruleJun 18, 2024
Guidance Under Section 1061; Correction
2024-12374 · significant
Final ruleJun 14, 2024
Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit
2024-11719
Proposed ruleJun 3, 2024
Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Hearing Cancellation
2024-10996
Proposed ruleMay 17, 2024
Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce, Including the Bureau of the Census, for Certain Statistical Purposes and Related Activities; Correction
2024-10871
Proposed ruleMay 17, 2024
Preparer Tax Identification Number (PTIN) User Fee Update
2024-10631
Final ruleMay 15, 2024
Interest Capitalization Requirements for Improvements to Designated Property
2024-10579
Proposed ruleMay 15, 2024
Transactions With Foreign Trusts and Information Reporting on Transactions With Foreign Trusts and Large Foreign Gifts
2024-09434
Proposed ruleMay 8, 2024
Relief Provisions Respecting Timely Allocation of GST Exemption and Certain GST Elections
2024-09644
Final ruleMay 6, 2024
Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern
2024-09094 · significant
Final ruleMay 6, 2024
Transfer of Certain Credits
2024-08926
Final ruleApr 30, 2024
Guidance on the Definition of Domestically Controlled Qualified Investment Entities
2024-08267
Final ruleApr 25, 2024
Elective Payment of Advanced Manufacturing Investment Credit; Correction
2024-08494
Final ruleApr 22, 2024
Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966; Hearing
2024-08419
Proposed ruleApr 19, 2024
Elective Payment of Applicable Credits
C1-2024-04604
Final ruleApr 16, 2024
Excise Tax on Repurchase of Corporate Stock-Procedure and Administration
2024-07118
Proposed ruleApr 12, 2024
Excise Tax on Repurchase of Corporate Stock
2024-07117
Proposed ruleApr 12, 2024
Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements; Correction
2024-07723
Proposed ruleApr 11, 2024
Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property
2024-07644
Proposed ruleApr 11, 2024
Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Correction
2024-07307
Proposed ruleApr 8, 2024
Request for Information-SECURE 2.0 Section 319-Effectiveness of Reporting and Disclosure Requirements
2024-07018 · significant
Proposed ruleApr 3, 2024
Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage
2024-06551 · significant
Final ruleApr 3, 2024
Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce, Including the Bureau of the Census, for Certain Statistical Purposes and Related Activities
2024-06756
Proposed ruleMar 29, 2024
Requirements for Type I and Type III Supporting Organizations; Correction
2024-06485
Final ruleMar 27, 2024
Charitable Remainder Annuity Trust Listed Transaction
2024-06156
Proposed ruleMar 25, 2024
Transactions Between Related Persons and Partnerships; Correction
2024-06136
Proposed ruleMar 22, 2024
Advance Notice of Third-Party Contacts
2024-05968
Proposed ruleMar 22, 2024
De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements; Correction
2024-05744
Final ruleMar 22, 2024
De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements; Correction
2024-05639
Final ruleMar 22, 2024
Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property; Hearing
2024-05745
Proposed ruleMar 19, 2024
Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships
2024-04606
Proposed ruleMar 11, 2024
Elective Payment of Advanced Manufacturing Investment Credit
2024-04605
Final ruleMar 11, 2024
Elective Payment of Applicable Credits; Elective Payment of Advanced Manufacturing Investment Credit; Final Rules; Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Proposed Rule
2024-04604
Final ruleMar 11, 2024
Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property; Correction
2024-04304
Proposed ruleMar 4, 2024
Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966; Hearing
2024-04262
Proposed ruleFeb 29, 2024
Reporting for Qualified Tuition and Related Expenses, Education Tax Credits; Comment Period Reopening
2024-03862
Proposed ruleFeb 26, 2024
Definition of Energy Property and Rules Applicable to the Energy Credit; Correction
2024-03632
Proposed ruleFeb 22, 2024
Definition of Energy Property and Rules Applicable to the Energy Credit; Hearing
2024-03423
Proposed ruleFeb 20, 2024
Procedure and Administration
2024-01924
Final ruleJan 30, 2024
Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges; Correction
2024-01378 · significant
Final ruleJan 24, 2024
Request for Information-SECURE 2.0 Section 319-Effectiveness of Reporting and Disclosure Requirements
2024-01077 · significant
Proposed ruleJan 23, 2024
Federal Independent Dispute Resolution Operations; Reopening of Comment Period
2024-01072 · significant
Proposed ruleJan 22, 2024
Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions
2024-00978
Final ruleJan 19, 2024
Corporate Bond Yield Curve for Determining Present Value
2024-00552
Final ruleJan 12, 2024
Definition of Energy Property and Rules Applicable to the Energy Credit; Correction
2024-00496
Proposed ruleJan 12, 2024
Section 30D Excluded Entities; Transfer of Clean Vehicle Credits Under Section 25E and Section 30D; Section 30D New Clean Vehicle Credit; Hearing
2024-00375 · significant
Proposed ruleJan 11, 2024
Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966
2024-00260
Proposed ruleJan 9, 2024
Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations; Hearing Cancellation
2023-28793
Proposed ruleJan 2, 2024

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