Documents

Definition of Qualified Electric Vehicle, and Recapture Rules for Qualified Electric Vehicles, Qualified Clean-Fuel Vehicle Property, and Qualified Clean-Fuel Vehicle Refueling Property

Federal Register · Uncategorized Document · Oct 14, 1994

The proposed regulations reflect changes to the law made by the Energy Policy Act of 1992 and affect taxpayers who are owners of qualified electric vehicles, clean-fuel vehicles, and clean-fuel vehicle … A period of 10 minutes will be allotted to each person for making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed.

Definition of Private Activity Bonds

Federal Register · Uncategorized Document · Dec 30, 1994

Changes to the applicable law were made by the Deficit Reduction Act of 1984 (the 1984 Act), the Tax Reform Act of 1986 (the 1986 Act), the Omnibus Budget Reconciliation Act of 1987, the Technical and … Miscellaneous Revenue Act of 1988, and the Omnibus Budget Reconciliation Act of 1993.

Definition of Sewage Facilities for Tax-exempt Bond Purposes

Federal Register · Uncategorized Document · May 3, 1994

The 1986 Act eliminated the exempt facility exemptions for air and water pollution control facilities, while retaining the exemption for sewage disposal facilities (renamed sewage facilities by the 1986 … A period of 10 minutes will be allotted to each person for making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed.

Place for Filing Lien on Personal Property

Federal Register · Uncategorized Document · Jul 27, 1994

Air Florida, Inc., 56 B.R. 732 (S.D. Fla. 1985). … It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) and the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply to these regulations, and,

Tax-Free Exports of Vaccines, Vaccine Floor Stocks Tax of 1993, and Fuel Floor Stocks Taxes Under the Omnibus Budget Reconciliation Act of 1993

Federal Register · Uncategorized Document · Aug 22, 1994

Act is the Omnibus Budget Reconciliation Act of 1993. … 4081 applied to the diesel fuel for periods before January 1, 1994.

Intercompany Transfer Pricing Regulations Under Section 482

Federal Register · Uncategorized Document · Jul 8, 1994

Explanation of Revisions and Summary of Comments Introduction The Tax Reform Act of 1986 (the Act) amended section 482 to require that consideration for intangible property transferred in a controlled … Although it is reasonable to anticipate that increased air travel attributable to X's advertising will result in some benefit to Y due to increased patronage by air travelers, the district director will

Capitalization of Interest

Federal Register · Uncategorized Document · Dec 29, 1994

with the Paperwork Reduction Act (44 U.S.C. 3504(h)) under control number 1545-1265. … It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) and the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply to these regulations, and,

Property Exempt From Levy

Federal Register · Uncategorized Document · Oct 21, 1994

This commentator argued that under section 6334(d)(3) the exemption amount should be calculated using the total time period over which the wages, salary, or other income was earned. … (12) Assistance under Job Training Partnership Act.

Liability of Third Parties Paying or Providing for Wages: Suit Period and Its Extension and Maximum Amount Recoverable

Federal Register · Uncategorized Document · Nov 22, 1994

It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) and the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply to these regulations, and, … All comments will be available for public inspection and copying. A public hearing may be scheduled if requested in writing by a person that timely submits written comments.

Information Returns Required of United States Persons With Respect To Certain Foreign Corporations

Federal Register · Uncategorized Document · Dec 14, 1994

with the Paperwork Reduction Act (44 U.S.C. 3504(h)) under control number 1545-1317. … It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) and the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply to these regulations, and,

Clear Reflection of Income in the Case of Hedging Transactions

Federal Register · Uncategorized Document · Jul 18, 1994

with the Paperwork Reduction Act (44 U.S.C. 3504(h)) under control number 1545-1412. … The preamble, however, solicited comments on this issue.

Distributions of Stock and Stock Rights

Federal Register · Uncategorized Document · Jun 22, 1994

Comments invited. … A period of 10 minutes will be allotted to each person for making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed.

Limitations on Corporate Net Operating Loss

Federal Register · Uncategorized Document · Jun 22, 1994

with the Paperwork Reduction Act (44 U.S.C. 3504(h)) under control number 1545-1381. … It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) and the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply to these regulations, and,

Influencing Legislation

Federal Register · Uncategorized Document · May 13, 1994

Accordingly, these comments recommended that a lookback rule not be adopted, or, if adopted, that it be limited to a brief period of time. … Some of the comments suggested that an appropriate period of time may be six months, by analogy to the limited lookback rule applicable to certain grassroots lobbying activities under the section 4911

S Corporation Built-In Gain Tax

Federal Register · Uncategorized Document · Dec 27, 1994

Recognition Period Commentators request confirmation that the recognition period is the 10 calendar year period (and not the 10 taxable year period) beginning on the first day the corporation is an … It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) and the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply to these regulations.

Netting Rule for Certain Conversion Transactions

Federal Register · Uncategorized Document · Dec 27, 1994

in accordance with the Paperwork Reduction Act (44 U.S.C. 3504(h)). … A period of 10 minutes will be allotted to each person for making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed.

Payment of Excess Expenses Incurred by Purchaser in Connection With the Redemption of Real Property Under I.R.C. Sec. 7425

Federal Register · Uncategorized Document · May 23, 1994

Failure to submit a claim within that time period forecloses the right to do so. DATES: Written comments and requests for a public hearing must be received by July 22, 1994. … It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) and the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply to these regulations, and,

Disallowance of Deductions for Employee Remuneration in Excess of $1,000,000

Federal Register · Uncategorized Document · Dec 2, 1994

It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) and the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply to these regulations, and, … (2) Reliance period.

Allocations Reflecting Built-in Gain or Loss on Property Contributed to a Partnership

Federal Register · Uncategorized Document · Dec 28, 1994

Changes to the applicable law were made by the Tax Reform Act of 1984 (the 1984 Act) and the Revenue Reconciliation Act of 1989 (the 1989 Act). … The 1993 regulations implement section 704(c) as amended by the 1984 Act and the 1989 Act.

Computation and Characterization of Income and Earnings and Profits Under the Dollar Approximate Separate Transactions Method of Accounting (DASTM)

Federal Register · Uncategorized Document · Jul 25, 1994

with the requirements of the Paperwork Reduction Act (44 U.S.C. 3504(h)) under control number 1545-1051. … It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) and the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply to these regulations, and,