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Data / Federal rules / Income taxes

Federal rules on income taxes: 158 since January 2024

78 final rules and 80 proposed rules since January 12, 2024, 11 of them marked significant. 5 are open for comment now. Most come from the Internal Revenue Service (140), Energy Department (3), Federal Crop Insurance Corporation (3), Agriculture Department (2).

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

DocumentAgencyTypeComments due
Pro Rata Share of Subpart F Income, Tested Income, or Tested Loss
2026-17365
Internal Revenue ServiceProposed ruleOct 26
Foreign Currency Gain or Loss of Controlled Foreign Corporations
2026-16569
Internal Revenue ServiceProposed ruleNov 12
Capital Construction Fund Revision
2026-19367
Maritime AdministrationProposed ruleNov 23
Premium Tax Credit
2026-21056
Internal Revenue ServiceProposed ruleNov 30
Federal Scholarship Tax Credit
2026-20277
Internal Revenue ServiceProposed ruleDec 1

Every document, newest first

DocumentAgencyTypePublished
Guidance Under Section 355 Concerning Device and Active Trade or Business; Partial Withdrawal
2026-21568
Internal Revenue ServiceProposed ruleOct 21
Regulations Regarding Payment of Tax by Commercially Acceptable Means
2026-21267
Internal Revenue ServiceFinal ruleOct 19
Non-Applicability of Section 357(c) to Consolidated Groups
2026-21253
Internal Revenue ServiceFinal ruleOct 16
Premium Tax Credit
2026-21056
Internal Revenue ServiceProposed ruleOct 15
Federal Scholarship Tax Credit
2026-20277
Internal Revenue ServiceProposed ruleOct 2
Federal Scholarship Tax Credit
2026-20264
Internal Revenue ServiceFinal ruleOct 2
Election To Pay in Installments Tax on Gain From Certain Farmland Property
2026-19888
Internal Revenue ServiceProposed ruleSep 29
Capital Construction Fund Revision
2026-19367
Maritime AdministrationProposed ruleSep 22
Allocation and Apportionment of Deductions to Foreign Source Section 951A Category Income and Deduction Eligible Income
2026-18645
Internal Revenue ServiceProposed ruleSep 11
Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures
2026-18574
Internal Revenue ServiceProposed ruleSep 11
Car Loan Interest Deduction
2026-18219
Internal Revenue ServiceFinal ruleSep 8
Racial Nondiscrimination in Private Schools
2026-18127
Internal Revenue ServiceProposed ruleSep 4
Pro Rata Share of Subpart F Income, Tested Income, or Tested Loss
2026-17365
Internal Revenue ServiceProposed ruleAug 26
Guidance on Eligible Investments for Trump Accounts
2026-17123
Internal Revenue ServiceProposed ruleAug 21
Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans
2026-17021
Internal Revenue ServiceProposed ruleAug 20
Application of Section 250(b)(3)(A)(i)(VII) to Sales or Other Dispositions of Property
2026-17019
Internal Revenue ServiceProposed 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
Internal Revenue ServiceProposed ruleAug 20
Proposed Removal of a Reporting Requirement for Trusts Whose Charitable Contribution Deductions Are Solely for Contributions Made by Passthrough Entities
2026-16769
Internal Revenue ServiceProposed ruleAug 17
Foreign Currency Gain or Loss of Controlled Foreign Corporations
2026-16569
Internal Revenue ServiceProposed ruleAug 14
Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs
2026-16314
Internal Revenue ServiceProposed ruleAug 11
Backup Withholding on Third Party Network Transactions
2026-16269
Internal Revenue ServiceFinal ruleAug 10
Section 898(c) Transition Rule for Allocating Foreign Taxes and Section 960(d)(4) Foreign Tax Credit Disallowance
2026-15614
Internal Revenue ServiceProposed ruleAug 3
Zero-Based Regulating
2026-13875 · significant
Energy DepartmentFinal ruleJul 9
Charitable Remainder Annuity Trust Listed Transaction
2026-13851
Internal Revenue ServiceFinal 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
Internal Revenue ServiceFinal ruleJul 9
Income of Foreign Governments and of International Organizations
2026-10841
Internal Revenue ServiceProposed ruleJun 1
Returns Relating to Sales or Exchanges of Certain Partnership Interests
2026-10116
Internal Revenue ServiceFinal ruleMay 20
Renewable Energy Production Incentives
2026-10064
Energy DepartmentFinal ruleMay 20
Treatment of Income From Indian Fishing Rights-Related Activity as Compensation
2026-08613
Internal Revenue ServiceFinal ruleMay 4
Enrolled Agent Special Enrollment Examination User Fee Update
2026-07682
Internal Revenue ServiceProposed ruleApr 20
Enrolled Agent Special Enrollment Examination User Fee Update
2026-07681
Internal Revenue ServiceFinal ruleApr 20
Increase in Threshold for Requiring Information Reporting With Respect to Certain Payees; Extension and Modification of Limitation on Wagering Losses
2026-07519
Internal Revenue ServiceProposed ruleApr 17
Deleting Obsolete and Duplicative Wireline Rules
2026-07343
Federal Communications CommissionFinal ruleApr 16
Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips
2026-07104
Internal Revenue ServiceFinal ruleApr 13
Removal of Regulatory Overreach and Federal Crop Insurance Policy Provisions
2026-06277
Federal Crop Insurance CorporationFinal ruleApr 1
Substantiation Requirements and Qualified Nonpersonal Use Vehicles
2026-05525
Internal Revenue ServiceFinal ruleMar 20
Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent; Correction
2026-05447
Internal Revenue ServiceFinal ruleMar 19
Guidance on Tax-Exempt Refunding Bonds
2026-04798
Internal Revenue ServiceProposed ruleMar 12
Trump Accounts Contribution Pilot Program
2026-04534
Internal Revenue ServiceProposed ruleMar 9
Trump Accounts
2026-04533
Internal Revenue ServiceProposed ruleMar 9
Removal of Final Regulations Identifying Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest
2026-04432
Internal Revenue ServiceProposed ruleMar 6
Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers
2026-04431
Internal Revenue ServiceProposed ruleMar 6
Section 45Z Clean Fuel Production Credit
2026-02246
Internal Revenue ServiceProposed ruleFeb 4
Civil Service Retirement System and Federal Employees' Retirement System: Secondary Position Definitions
2026-02233 · significant
Personnel Management OfficeProposed ruleFeb 4
Nomenclature Corrections Due to Office Reorganization, Removal of Obsolete References, and Payment Processing Changes
2026-02179
Surface Transportation BoardFinal ruleFeb 3
Backup Withholding on Third Party Network Transactions
2026-00254
Internal Revenue ServiceProposed ruleJan 9
Car Loan Interest Deduction
2025-24154
Internal Revenue ServiceProposed ruleJan 2
Debt Collection Authorities Under the Debt Collection Improvement Act of 1996
2025-23704
Fiscal ServiceProposed ruleDec 23, 2025
Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions
2025-23292
Internal Revenue ServiceFinal ruleDec 18, 2025
Entities Wholly Owned by Indian Tribal Governments
2025-22874
Internal Revenue ServiceFinal ruleDec 16, 2025
Tribal General Welfare Benefits
2025-22873
Internal Revenue ServiceFinal ruleDec 16, 2025
Updating Regulation References To Reflect Reorganizations at the Department of Justice and the Internal Revenue Service
2025-22825
Alcohol and Tobacco Tax and Trade BureauProposed ruleDec 15, 2025
Relief From Joint and Several Liability
2025-22788
Internal Revenue ServiceProposed ruleDec 15, 2025
Income of Foreign Governments and of International Organizations
2025-22776
Internal Revenue ServiceFinal ruleDec 15, 2025
Income of Foreign Governments and of International Organizations
2025-22775
Internal Revenue ServiceProposed ruleDec 15, 2025
Federal Travel Regulation; Reorganizing and Streamlining the Federal Travel Regulation To Improve Operational Efficiency
2025-22289 · significant
General Services AdministrationFinal ruleDec 8, 2025
Furnishing Identifying Number of Tax Return Preparer
2025-21581
Internal Revenue ServiceProposed ruleNov 28, 2025
Expanding Access to Risk Protection (EARP)
2025-21482
Federal Crop Insurance CorporationFinal ruleNov 28, 2025
Excise Tax on Repurchase of Corporate Stock
2025-20721
Internal Revenue ServiceFinal ruleNov 24, 2025
Domestically Controlled Qualified Investment Entities
2025-19625
Internal Revenue ServiceProposed ruleOct 21, 2025
Interest Capitalization Requirements for Improvements That Constitute Designated Property
2025-19279
Internal Revenue ServiceFinal ruleOct 2, 2025
Preparer Tax Identification Number (PTIN) User Fee Update
2025-19037
Internal Revenue ServiceProposed ruleSep 30, 2025
Preparer Tax Identification Number (PTIN) User Fee Update
2025-19036
Internal Revenue ServiceFinal 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
Internal Revenue ServiceProposed ruleSep 30, 2025
Section 42, Low-Income Housing Credit Average Income Test Procedures
2025-19005
Internal Revenue ServiceFinal ruleSep 30, 2025
Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips
2025-18278
Internal Revenue ServiceProposed ruleSep 22, 2025
Catch-Up Contributions
2025-17865
Internal Revenue ServiceFinal ruleSep 16, 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
Internal Revenue ServiceProposed ruleSep 3, 2025
Public Dissemination of the Identity of a Delinquent Debtor
2025-16103
Bureau of the Fiscal ServiceProposed ruleAug 22, 2025
Returns Relating to Sales or Exchanges of Certain Partnership Interests
2025-15750
Internal Revenue ServiceProposed ruleAug 19, 2025
Determination of Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits
2025-14883
Internal Revenue ServiceProposed ruleAug 6, 2025
Regulations Under Section 382(h) Related to Built-In Gain and Loss; Withdrawal
2025-12193 · significant
Internal Revenue ServiceProposed ruleJul 2, 2025
Civil Monetary Penalty Inflation Adjustments for 2025
2025-09614
Agriculture DepartmentFinal ruleMay 29, 2025
Renewable Energy Production Incentives
2025-08569
Energy DepartmentProposed ruleMay 16, 2025
Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit; Correction
2025-01248
Internal Revenue ServiceFinal ruleJan 17, 2025
Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m)
2025-00728
Internal Revenue ServiceProposed ruleJan 16, 2025
Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations
2025-00321
Internal Revenue ServiceProposed ruleJan 16, 2025
Multi-Year Reporting Requirements for Corporate Separations and Related Transactions
2025-00312
Internal Revenue ServiceProposed ruleJan 16, 2025
Resolution of Federal Tax Controversies by the Independent Office of Appeals
2025-00426
Internal Revenue ServiceFinal ruleJan 15, 2025
Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit
2025-00196
Internal Revenue ServiceFinal ruleJan 15, 2025
Automatic Enrollment Requirements Under Section 414A
2025-00501
Internal Revenue ServiceProposed ruleJan 14, 2025
Micro-Captive Listed Transactions and Micro-Captive Transactions of Interest
2025-00393
Internal Revenue ServiceFinal ruleJan 14, 2025
Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest
2025-00324 · significant
Internal Revenue ServiceFinal ruleJan 14, 2025
Rules Regarding Certain Disregarded Payments and Dual Consolidated Losses
2025-00318
Internal Revenue ServiceFinal ruleJan 14, 2025
Section 45W Credit for Qualified Commercial Clean Vehicles
2025-00256
Internal Revenue ServiceProposed ruleJan 14, 2025
Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions
2025-00186
Internal Revenue ServiceProposed ruleJan 14, 2025
Source of Income From Cloud Transactions
2024-31373
Internal Revenue ServiceProposed ruleJan 14, 2025
Classification of Digital Content Transactions and Cloud Transactions
2024-31372 · significant
Internal Revenue ServiceFinal ruleJan 14, 2025
Catch-Up Contributions
2025-00350
Internal Revenue ServiceProposed ruleJan 13, 2025
Guidance on Clean Electricity Low-Income Communities Bonus Credit Amount Program
2025-00331
Internal Revenue ServiceFinal ruleJan 13, 2025
Credit for Production of Clean Hydrogen and Energy Credit
2024-31513
Internal Revenue ServiceFinal ruleJan 10, 2025
Reissuance of State or Local Bonds
2024-30267
Internal Revenue ServiceFinal ruleDec 30, 2024
Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations To Reflect Statutory Changes, Modernize Language, and Enhance Clarity
2024-29481
Internal Revenue ServiceProposed ruleDec 30, 2024
Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations to Reflect Statutory Changes, Modernize Language, and Enhance Clarity
2024-29480
Internal Revenue ServiceFinal ruleDec 30, 2024
Guidance on the Definition of Domestically Controlled Qualified Investment Entities; Correction
2024-30928
Internal Revenue ServiceFinal ruleDec 27, 2024
Rules for Supervisory Approval of Penalties
2024-29074
Internal Revenue ServiceFinal ruleDec 23, 2024
Definition of the Term “Coverage Month” for Computing the Premium Tax Credit
2024-29651
Internal Revenue ServiceFinal ruleDec 18, 2024
Definition of Energy Property and Rules Applicable to the Energy Credit
2024-28190
Internal Revenue ServiceFinal ruleDec 12, 2024
Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit
2024-28372
Internal Revenue ServiceFinal ruleDec 11, 2024
Accounting for Disregarded Transactions Between a Qualified Business Unit and Its Owner
2024-28371
Internal Revenue ServiceProposed ruleDec 11, 2024
Substantiation Requirements and Qualified Nonpersonal Use Vehicles
2024-28040
Internal Revenue ServiceProposed ruleDec 3, 2024
Recourse Partnership Liabilities and Related Party Rules
2024-27840
Internal Revenue ServiceFinal ruleDec 2, 2024
Previously Taxed Earnings and Profits and Related Basis Adjustments
2024-27227 · significant
Internal Revenue ServiceProposed ruleDec 2, 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
Internal Revenue ServiceFinal ruleNov 26, 2024
Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K
2024-26962
Internal Revenue ServiceProposed ruleNov 20, 2024
Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships
2024-26944
Internal Revenue ServiceFinal ruleNov 20, 2024
Modernizing Regulations on Sales of Seized Property
2024-25464
Internal Revenue ServiceFinal ruleNov 5, 2024
Student Debt Relief Based on Hardship for the William D. Ford Federal Direct Loan Program (Direct Loans), the Federal Family Education Loan (FFEL) Program, the Federal Perkins Loan (Perkins) Program, and the Health Education Assistance Loan (HEAL) Program
2024-25067
Education DepartmentProposed ruleOct 31, 2024
Advanced Manufacturing Production Credit
2024-24840
Internal Revenue ServiceFinal ruleOct 28, 2024
Energy Efficient Home Improvement Credit
2024-24110
Internal Revenue ServiceProposed ruleOct 25, 2024
Advanced Manufacturing Investment Credit Rules Under Sections 48D and 50
2024-23857
Internal Revenue ServiceFinal ruleOct 23, 2024
Withholding on Certain Distributions Under Section 3405(a) and (b)
2024-24224
Internal Revenue ServiceFinal ruleOct 21, 2024
Section 367(d) Rules for Certain Repatriations of Intangible Property
2024-23132
Internal Revenue ServiceFinal ruleOct 10, 2024
Entities Wholly Owned by Indian Tribal Governments
2024-23142
Internal Revenue ServiceProposed ruleOct 9, 2024
Syndicated Conservation Easement Transactions as Listed Transactions
2024-22963
Internal Revenue ServiceFinal ruleOct 8, 2024
Section 30C Alternative Fuel Vehicle Refueling Property Credit
2024-20748
Internal Revenue ServiceProposed ruleSep 19, 2024
Tribal General Welfare Benefits
2024-20826
Internal Revenue ServiceProposed ruleSep 17, 2024
Definition of the Term “Coverage Month” for Computing the Premium Tax Credit
2024-20758
Internal Revenue ServiceProposed ruleSep 17, 2024
Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent
2024-20429
Internal Revenue ServiceFinal ruleSep 17, 2024
Corporate Alternative Minimum Tax Applicable After 2022
2024-20089
Internal Revenue ServiceProposed ruleSep 13, 2024
Guidance on Clean Electricity Low-Income Communities Bonus Credit Amount Program
2024-19617
Internal Revenue ServiceProposed ruleSep 3, 2024
Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations; Correction
2024-18925
Internal Revenue ServiceFinal ruleAug 30, 2024
Transfer of Certain Credits; Correction
2024-18576
Internal Revenue ServiceFinal ruleAug 22, 2024
Guidance Regarding Elections Relating to Foreign Currency Gains and Losses
2024-18281
Internal Revenue ServiceProposed ruleAug 20, 2024
Elective Payment of Applicable Credits; Correction
2024-17945
Internal Revenue ServiceFinal ruleAug 16, 2024
Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments
2024-16665
Internal Revenue ServiceProposed ruleAug 7, 2024
Plan-Specific Substitute Mortality Tables for Determining Present Value
2024-16520
Internal Revenue ServiceFinal ruleJul 31, 2024
Required Minimum Distributions+
2024-14543
Internal Revenue ServiceProposed ruleJul 19, 2024
Required Minimum Distributions
2024-14542
Internal Revenue ServiceFinal ruleJul 19, 2024
Guidance Under Section 367(b) Related to Certain Triangular Reorganizations and Inbound Nonrecognition Transactions
2024-15232
Internal Revenue ServiceFinal ruleJul 18, 2024
Identification of Basket Contract Transactions as Listed Transactions
2024-14787
Internal Revenue ServiceProposed ruleJul 12, 2024
Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions
2024-14004 · significant
Internal Revenue ServiceFinal ruleJul 9, 2024
Recapture of Interest on Excess Credits Under the Families First Act, CARES Act, and ARP
2024-14167
Internal Revenue ServiceProposed ruleJul 2, 2024
Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means
2024-14002
Internal Revenue ServiceProposed ruleJul 2, 2024
Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations
2024-13844
Internal Revenue ServiceFinal ruleJun 28, 2024
Expanding Options for Specialty and Organic Growers (EOSOG)
2024-13198
Federal Crop Insurance CorporationFinal ruleJun 27, 2024
Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements
2024-13331
Internal Revenue ServiceFinal ruleJun 25, 2024
Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest
2024-13282 · significant
Internal Revenue ServiceProposed ruleJun 18, 2024
Guidance Under Section 1061; Correction
2024-12374 · significant
Internal Revenue ServiceFinal ruleJun 14, 2024
Civil Monetary Penalty Inflation Adjustments for 2024
2024-12542
Agriculture DepartmentFinal ruleJun 7, 2024
Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit
2024-11719
Internal Revenue ServiceProposed ruleJun 3, 2024
Preparer Tax Identification Number (PTIN) User Fee Update
2024-10631
Internal Revenue ServiceFinal ruleMay 15, 2024
Interest Capitalization Requirements for Improvements to Designated Property
2024-10579
Internal Revenue ServiceProposed ruleMay 15, 2024
Transactions With Foreign Trusts and Information Reporting on Transactions With Foreign Trusts and Large Foreign Gifts
2024-09434
Internal Revenue ServiceProposed ruleMay 8, 2024
Relief Provisions Respecting Timely Allocation of GST Exemption and Certain GST Elections
2024-09644
Internal Revenue ServiceFinal 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
Internal Revenue ServiceFinal ruleMay 6, 2024
Transfer of Certain Credits
2024-08926
Internal Revenue ServiceFinal ruleApr 30, 2024
Guidance on the Definition of Domestically Controlled Qualified Investment Entities
2024-08267
Internal Revenue ServiceFinal ruleApr 25, 2024
Student Debt Relief for the William D. Ford Federal Direct Loan Program (Direct Loans), the Federal Family Education Loan (FFEL) Program, the Federal Perkins Loan (Perkins) Program, and the Health Education Assistance Loan (HEAL) Program
2024-07726
Education DepartmentProposed ruleApr 17, 2024
Excise Tax on Repurchase of Corporate Stock
2024-07117
Internal Revenue ServiceProposed ruleApr 12, 2024
Charitable Remainder Annuity Trust Listed Transaction
2024-06156
Internal Revenue ServiceProposed ruleMar 25, 2024
Advance Notice of Third-Party Contacts
2024-05968
Internal Revenue ServiceProposed 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
Internal Revenue ServiceFinal ruleMar 22, 2024
Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships
2024-04606
Internal Revenue ServiceProposed ruleMar 11, 2024
Elective Payment of Advanced Manufacturing Investment Credit
2024-04605
Internal Revenue ServiceFinal 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
Internal Revenue ServiceFinal ruleMar 11, 2024
Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions
2024-00978
Internal Revenue ServiceFinal ruleJan 19, 2024
Corporate Bond Yield Curve for Determining Present Value
2024-00552
Internal Revenue ServiceFinal ruleJan 12, 2024

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Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.