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