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federal register · 2024

How many rules and notices did Internal Revenue Service publish in 2024?

In 2024 Internal Revenue Service published 361 Federal Register documents: 55 final rules, 70 proposed rules, 236 notices; 14 marked significant. Busiest month: 2024-03.

DOCUMENTS: 361FINAL RULES: 55PROPOSED: 70

Cite: FACTANKER, https://factanker.com/federal-register/internal-revenue-service/2024

What stands out

In 2024 Internal Revenue Service published 361 Federal Register documents: 55 final rules, 70 proposed rules, 236 notices; 14 marked significant. Busiest month: 2024-03.

By month

MonthDocumentsFinal rulesProposedNotices
2024-0111461
2024-02280424
2024-03515739
2024-04415729
2024-05223415
2024-06173311
2024-07256811
2024-08325423
2024-094631033
2024-10445435
2024-11186210
2024-122610115

Documents, 2024

All documents of the year, newest first.

PublishedTypeDocumentEvidence
Dec 30, 2024RuleRevising Consolidated Return Regulations and Controlled Group of Corporations Regulations to Reflect Statutory Changes, Modernize Language, record →
Dec 30, 2024Proposed RuleRevising Consolidated Return Regulations and Controlled Group of Corporations Regulations To Reflect Statutory Changes, Modernize Language, record →
Dec 30, 2024RuleReissuance of State or Local Bondsrecord →
Dec 30, 2024RuleGross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Salesrecord →
Dec 30, 2024Proposed RuleCoverage of Certain Preventive Services Under the Affordable Care Actrecord →
Dec 27, 2024RuleGuidance on the Definition of Domestically Controlled Qualified Investment Entities; Correctionrecord →
Dec 26, 2024Proposed RuleCorporate Alternative Minimum Tax Applicable After 2022; Technical Correctionrecord →
Dec 23, 2024RuleRules for Supervisory Approval of Penaltiesrecord →
Dec 23, 2024Proposed RuleSubstantiation Requirements and Qualified Nonpersonal Use Vehicles; Correctionrecord →
Dec 18, 2024RuleDefinition of the Term “Coverage Month” for Computing the Premium Tax Creditrecord →
Dec 18, 2024Proposed RuleAdministrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K; Correctrecord →
Dec 17, 2024RuleElection To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnersrecord →
Dec 13, 2024NoticeElectronic Tax Administration Advisory Committee; Public Meetingrecord →
Dec 12, 2024RuleDefinition of Energy Property and Rules Applicable to the Energy Creditrecord →
Dec 11, 2024Proposed RuleAccounting for Disregarded Transactions Between a Qualified Business Unit and Its Ownerrecord →
Dec 11, 2024RuleTaxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unitrecord →
Dec 06, 2024NoticeProposed Extension of Information Collection Request Submitted for Public Comment; Requirements Related to Requests for Ruling and Determinarecord →
Dec 06, 2024NoticeProposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Advanced Pricing Agrrecord →
Dec 06, 2024NoticeElectronic Tax Administration Advisory Committee; Request for Nominationsrecord →
Dec 05, 2024Proposed RuleUpdate of Regulations Regarding Payment of Tax by Commercially Acceptable Means; Hearing Cancellationrecord →
Dec 05, 2024NoticeProposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Reporting on Mortgagrecord →
Dec 04, 2024Proposed RuleCorporate Alternative Minimum Tax Applicable After 2022record →
Dec 04, 2024Proposed RuleDefinition of the Term “Coverage Month” for Computing the Premium Tax Credit; Hearing Cancellationrecord →
Dec 03, 2024Proposed RuleSubstantiation Requirements and Qualified Nonpersonal Use Vehiclesrecord →
Dec 02, 2024Proposed RulePreviously Taxed Earnings and Profits and Related Basis Adjustmentsrecord →
Dec 02, 2024RuleRecourse Partnership Liabilities and Related Party Rulesrecord →
Nov 29, 2024NoticeSuperfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Di-isobutyl Ketonerecord →
Nov 29, 2024NoticeSuperfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Di-isobutyl Carbinolrecord →
Nov 29, 2024NoticeSuperfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Methyl Isobutyl Carbinolrecord →
Nov 27, 2024NoticeProposed Collection; Comment Request for Foreign Account Tax Compliance Act Collectionsrecord →
Nov 26, 2024RuleDisclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce, Including the Bureau of the record →
Nov 26, 2024RuleAdvanced Manufacturing Production Credit; Correctionrecord →
Nov 25, 2024RuleAdvanced Manufacturing Investment Credit Rules Under Sections 48D and 50; Correctionrecord →
Nov 25, 2024NoticePublication of the Tier 2 Tax Ratesrecord →
Nov 20, 2024RuleElection To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnersrecord →
Nov 20, 2024Proposed RuleAdministrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter Krecord →
Nov 15, 2024NoticeProposed Collection; Comment Request for Information Collection Tools Relating to the Orphan Drug Creditrecord →
Nov 08, 2024RuleExtension of Certain Timeframes for Employee Benefit Plans, Participants, Beneficiaries, Qualified Beneficiaries, and Claimants Affected by record →
Nov 08, 2024Proposed RuleRules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments; Hearingrecord →
Nov 06, 2024NoticeProposed Collection; Comment Request for Regulation Projectrecord →
Nov 05, 2024RuleModernizing Regulations on Sales of Seized Propertyrecord →
Nov 04, 2024NoticeProposed Collection; Comment Request for Tax Treatment of Salvage and Reinsurance Yearly Disclosure Requirementsrecord →
Nov 04, 2024NoticeProposed Collection; Comment Request for Form 8725 and TD 8379record →
Nov 01, 2024NoticeProposed Collection; Requesting Comments on Form 8849record →
Oct 31, 2024NoticeRecruitment Notice for the Taxpayer Advocacy Panelrecord →
Oct 31, 2024NoticeETAAC Notice of Public Meeting: Correctionrecord →
Oct 29, 2024NoticeAgency Collection Activities; Requesting Comments on Form 709, Form 709-NA.record →
Oct 29, 2024NoticeQuarterly Publication of Individuals, Who Have Chosen To Expatriaterecord →
Oct 28, 2024Proposed RuleEnhancing Coverage of Preventive Services Under the Affordable Care Actrecord →
Oct 28, 2024RuleAdvanced Manufacturing Production Creditrecord →
Oct 25, 2024Proposed RuleEnergy Efficient Home Improvement Creditrecord →
Oct 25, 2024NoticeInternal Revenue Service Advisory Council Meetingrecord →
Oct 24, 2024NoticeNotice of Meetingrecord →
Oct 23, 2024RuleAdvanced Manufacturing Investment Credit Rules Under Sections 48D and 50record →
Oct 21, 2024RuleWithholding on Certain Distributions Under Section 3405(a) and (b)record →
Oct 21, 2024NoticeProposed Collection; Comment Request on International Boycott Reportrecord →
Oct 21, 2024NoticeProposed Collection; Comment Request for Information Collection Tools Relating to the Voluntary Disclosure Practice and the Streamlined Filirecord →
Oct 18, 2024Proposed RuleUpdate of Regulations Regarding Payment of Tax by Commercially Acceptable Means; Hearingrecord →
Oct 16, 2024NoticeInternal Revenue Service Advisory Council; Renewal of Charterrecord →
Oct 16, 2024NoticeProposed Collection; Comment Request for Form 2587record →
Oct 10, 2024RuleSection 367(d) Rules for Certain Repatriations of Intangible Propertyrecord →
Oct 10, 2024NoticeArt Advisory Panel-Notice of Availability of Report of 2023 Closed Meetingsrecord →
Oct 10, 2024NoticeProposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to the Failure of Emplorecord →
Oct 10, 2024NoticeProposed Collection; Comment Request on Declarations and Authorizations for Electronic Filingrecord →
Oct 10, 2024NoticeProposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Completing Form SS-4record →
Oct 09, 2024Proposed RuleEntities Wholly Owned by Indian Tribal Governmentsrecord →
Oct 09, 2024NoticeAgency Collection Activities; Requesting Comments on Form 8892record →
Oct 09, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committeerecord →
Oct 09, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committeerecord →
Oct 09, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Special Projects Committeerecord →
Oct 09, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committeerecord →
Oct 09, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committeerecord →
Oct 09, 2024NoticeOpen meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Lines Project Committeerecord →
Oct 09, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel Joint Committeerecord →
Oct 09, 2024NoticeAgency Collection Activities; Requesting Comments Related to Form 12311record →
Oct 09, 2024NoticeAgency Collection Activities; Burden Related to Information Reporting for Certain Life Insurance Contract Transactionsrecord →
Oct 08, 2024RuleSyndicated Conservation Easement Transactions as Listed Transactionsrecord →
Oct 08, 2024NoticeAppointment of Members of the Legal Division to the Performance Review Board, Internal Revenue Servicerecord →
Oct 08, 2024NoticeAppointment of Members of the Legal Division to the Performance Review Board, Internal Revenue Servicerecord →
Oct 07, 2024NoticeProposed Collection; Comment Request for Form 461record →
Oct 07, 2024NoticeProposed Collection; Comment Request for TD 8395record →
Oct 04, 2024NoticeProposed Collection; Comment Request on Distributions From an HSA, Archer MSA, or Medicare Advantage MSArecord →
Oct 03, 2024NoticeAgency Collection Activities; Requesting Comments on Form 5498, IRA Contribution Informationrecord →
Oct 03, 2024NoticeProposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to the Application for record →
Oct 01, 2024NoticeProposed Collection; Comment Request for Form 8864record →
Oct 01, 2024NoticeProposed Collection; Comment Request for Form 4810record →
Oct 01, 2024NoticeProposed Collection; Comment Request for Notice 2015-4record →
Oct 01, 2024NoticeProposed Collection; Comment Request for Form 8994record →
Sep 30, 2024NoticeProposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to the Qualified Severarecord →
Sep 30, 2024NoticeProposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to the Reporting of Susrecord →
Sep 26, 2024NoticeProposed Collection; Comment Request for Regulation Projectrecord →
Sep 26, 2024NoticeProposed Collection; Comment Request for Form 5498-SArecord →
Sep 23, 2024RuleRequirements Related to the Mental Health Parity and Addiction Equity Actrecord →
Sep 23, 2024Proposed RuleGuidance on Clean Electricity Low-Income Communities Bonus Credit Amount Program; Correctionrecord →
Sep 20, 2024NoticeProposed Collection; Comment Request for Form 1116record →
Sep 20, 2024NoticeProposed Collection; Comment Request for Form 4506record →
Sep 20, 2024NoticeProposed Collection; Comment Request for Information Collection Tool Relating to the Return by a Shareholder of a Passive Foreign Investmentrecord →
Sep 19, 2024Proposed RuleSection 30C Alternative Fuel Vehicle Refueling Property Creditrecord →
Sep 19, 2024NoticeAgency Collection Activities; Requesting Comments on Form 15426record →
Sep 17, 2024RuleConsistent Basis Reporting Between Estate and Person Acquiring Property From Decedentrecord →
Sep 17, 2024Proposed RuleDefinition of the Term “Coverage Month” for Computing the Premium Tax Creditrecord →
Sep 17, 2024Proposed RuleTribal General Welfare Benefitsrecord →
Sep 17, 2024NoticeCredit for Renewable Electricity Production and Publication of Inflation Adjustment Factor and Reference Price for Calendar Year 2024; Correrecord →
Sep 17, 2024Proposed RuleIdentification of Basket Contract Transactions as Listed Transactions; Hearing Cancellationrecord →
Sep 17, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committeerecord →
Sep 17, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Special Projects Committeerecord →
Sep 17, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committeerecord →
Sep 17, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committeerecord →
Sep 17, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Lines Project Committeerecord →
Sep 17, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committeerecord →
Sep 17, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel Joint Committeerecord →
Sep 13, 2024Proposed RuleCorporate Alternative Minimum Tax Applicable After 2022record →
Sep 12, 2024NoticeAgency Collection Activities; Requesting Comments on Form 8801record →
Sep 12, 2024NoticeAgency Collection Activities; Requesting Comments on Form 4684, Casualties and Theftsrecord →
Sep 11, 2024NoticeProposed Collection; Requesting Comments on Tax-Exempt Organization Formsrecord →
Sep 11, 2024NoticeQuarterly Publication of Individuals Who Have Chosen To Expatriate: Correctionrecord →
Sep 11, 2024NoticeAgency Collection Activities; Requesting Comments on Form 8995 and Form 8995-A and Schedules A, B, C, and Drecord →
Sep 11, 2024NoticeProposed Collection; Comment Request for Forms 1065, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-S,1120-SF,1120-FSC,1120-L,1120-PC,112record →
Sep 11, 2024RuleIncome Taxesrecord →
Sep 10, 2024NoticeProposed Collection; Comment Request for Trust and Estate Income Tax Returns and Related Formsrecord →
Sep 09, 2024NoticeProposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to the Plan-Specific Surecord →
Sep 05, 2024Proposed RuleUpdate of Regulations Regarding Payment of Tax by Commercially Acceptable Meansrecord →
Sep 05, 2024NoticeProposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to U.S. Income Tax Returecord →
Sep 04, 2024Proposed RuleGuidance Regarding Elections Relating to Foreign Currency Gains and Losses; Correctionrecord →
Sep 03, 2024Proposed RuleRules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments; Correctionrecord →
Sep 03, 2024NoticeProposed Collection; Comment Request for Revenue Procedure Waiver of 60-Day Rollover Requirementrecord →
Sep 03, 2024NoticeSuperfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Diethylene Glycol Monomethyl Etherrecord →
Sep 03, 2024NoticeSuperfund Tax on Chemical Substances; Request to Modify List of Taxable Substances; Notice of Filing for Ethylene Glycol Phenyl Etherrecord →
Sep 03, 2024NoticeSuperfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Methoxytriglycolrecord →
Sep 03, 2024NoticeSuperfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Propylene Glycol Phenyl Etherrecord →
Sep 03, 2024NoticeSuperfund Tax on Chemical Substances; Request to Modify List of Taxable Substances; Notice of Filing for Propylene Glycol n-Propyl Etherrecord →
Sep 03, 2024NoticeSuperfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Propylene Glycol Methyl Etherrecord →
Sep 03, 2024NoticeSuperfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Propylene Glycol Methyl Ether Acetarecord →
Sep 03, 2024Proposed RuleGuidance on Clean Electricity Low-Income Communities Bonus Credit Amount Programrecord →
Aug 30, 2024RuleStatutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations; Correctionrecord →
Aug 30, 2024Proposed RuleGuidance Regarding Elections Relating to Foreign Currency Gains and Lossesrecord →
Aug 29, 2024NoticeProposed Collection; Comment Request for U.S. Employment Tax Returns and Related Forms; CT-1, CT-1X, CT-2, SS-8, SS-8 (PR), W-2, W-2 AS, W-2record →
Aug 29, 2024NoticeArt Advisory Panel-Notice of Closed Meetingrecord →
Aug 26, 2024NoticeProposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Third-Party Disclosure Requirementsrecord →
Aug 22, 2024RuleTransfer of Certain Credits; Correctionrecord →
Aug 21, 2024Proposed RuleRevising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Proceduresrecord →
Aug 21, 2024NoticeProposed Collection; Comment Request on Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contractrecord →
Aug 20, 2024Proposed RuleGuidance Regarding Elections Relating to Foreign Currency Gains and Lossesrecord →
Aug 19, 2024NoticeProposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Forms 2210 and 2210-Frecord →
Aug 19, 2024NoticeProposed Extension of Information Collection Request Submitted for Public Comment; Procedures for Recovering Reasonable Administrative Costsrecord →
Aug 16, 2024RuleIncreased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements; Correctionrecord →
Aug 16, 2024RuleElective Payment of Applicable Credits; Correctionrecord →
Aug 16, 2024RuleGross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions; Correctionrecord →
Aug 15, 2024NoticeProposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Information Collectirecord →
Aug 15, 2024NoticeProposed Extension of Information Collection Request Submitted for Public Comment; Form 1096, Annual Summary and Transmittal of U.S. Informarecord →
Aug 14, 2024NoticeSuperfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Correction to Filing of Petition for Nylon 6record →
Aug 14, 2024NoticeAgency Collection Activities; Requesting Comments on Form5884-Arecord →
Aug 14, 2024NoticeInternal Revenue Service Advisory Council; Meetingrecord →
Aug 13, 2024NoticeProposed Collection; Comment Request for Form 8904record →
Aug 13, 2024NoticeProposed Collection; Comment Request on Reduction of Tax Attributes Due to Discharge of Indebtednessrecord →
Aug 13, 2024NoticeProposed Collection; Comment Request on Consumer Cooperative Exemption Applicationrecord →
Aug 12, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committeerecord →
Aug 12, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committeerecord →
Aug 12, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Lines Project Committeerecord →
Aug 12, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committeerecord →
Aug 12, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel Joint Committeerecord →
Aug 12, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committeerecord →
Aug 12, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Special Projects Committeerecord →
Aug 07, 2024Proposed RuleRules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Paymentsrecord →
Aug 06, 2024NoticeSenior Executive Service Performance Review Boardrecord →
Aug 01, 2024NoticeQuarterly Publication of Individuals Who Have Chosen to Expatriaterecord →
Jul 31, 2024RulePlan-Specific Substitute Mortality Tables for Determining Present Valuerecord →
Jul 24, 2024Proposed RuleCertain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest; Correctionrecord →
Jul 24, 2024Proposed RuleInterest Capitalization Requirements for Improvements to Designated Property; Correctionrecord →
Jul 19, 2024RuleRequired Minimum Distributionsrecord →
Jul 19, 2024Proposed RuleRequired Minimum Distributions+record →
Jul 18, 2024RuleGuidance Under Section 367(b) Related to Certain Triangular Reorganizations and Inbound Nonrecognition Transactionsrecord →
Jul 18, 2024Proposed RuleExcise Tax on Repurchase of Corporate Stock; Hearingrecord →
Jul 18, 2024Proposed RuleSection 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit; Correctionrecord →
Jul 15, 2024NoticeProposed Collection; Comment Request for Form 8912record →
Jul 15, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committeerecord →
Jul 15, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committeerecord →
Jul 15, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Special Projects Committeerecord →
Jul 15, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committeerecord →
Jul 15, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committeerecord →
Jul 15, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Lines Project Committeerecord →
Jul 15, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel Joint Committeerecord →
Jul 12, 2024Proposed RuleIdentification of Basket Contract Transactions as Listed Transactionsrecord →
Jul 11, 2024NoticeCredit for Renewable Electricity Production and Publication of Inflation Adjustment Factor and Reference Price for Calendar Year 2024record →
Jul 11, 2024NoticeProposed Collection; Requesting Comments on Internal Revenue Service Advisory Council Membership Applicationrecord →
Jul 09, 2024RuleGross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactionsrecord →
Jul 05, 2024RuleExcise Tax on Designated Drugs; Procedural Requirementsrecord →
Jul 03, 2024RuleExcise Tax on Repurchase of Corporate Stock-Procedure and Administrationrecord →
Jul 03, 2024NoticeAgency Collection Activities; Requesting Comments on Form 637 and IRS Notice 2023-06, IRS Notice 2024-06, Notice 2024-37, IRS Notice 2024-49record →
Jul 02, 2024Proposed RuleUpdate of Regulations Regarding Payment of Tax by Commercially Acceptable Meansrecord →
Jul 02, 2024Proposed RuleRecapture of Interest on Excess Credits Under the Families First Act, CARES Act, and ARPrecord →
Jun 28, 2024RuleStatutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporationsrecord →
Jun 25, 2024RuleIncreased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirementsrecord →
Jun 25, 2024NoticeInternal Revenue Service Advisory Council; Meetingrecord →
Jun 21, 2024NoticePrivacy Act of 1974; Matching Programrecord →
Jun 20, 2024Proposed RuleCharitable Remainder Annuity Trust Listed Transaction; Hearing Cancellationrecord →
Jun 18, 2024Proposed RuleCertain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interestrecord →
Jun 14, 2024RuleGuidance Under Section 1061; Correctionrecord →
Jun 13, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Special Projects Committeerecord →
Jun 13, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committeerecord →
Jun 13, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Lines Project Committeerecord →
Jun 13, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committeerecord →
Jun 12, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committeerecord →
Jun 12, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committeerecord →
Jun 12, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel Joint Committeerecord →
Jun 06, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee: Changerecord →
Jun 06, 2024NoticeProposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden for Form 5305-SEPrecord →
Jun 03, 2024Proposed RuleSection 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Creditrecord →
May 31, 2024NoticeSuperfund Tax on Chemical Substances; Modification to List of Taxable Substances; Notice of Determination for Polyoxymethylenerecord →
May 28, 2024NoticeProposed Collection; Requesting Comments on the Intake/Interview & Quality Review Sheetsrecord →
May 17, 2024Proposed RuleDisclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce, Including the Bureau of the record →
May 17, 2024Proposed RuleElection To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnersrecord →
May 15, 2024NoticeProposed Collection; Comment Request for Form 1095-Arecord →
May 15, 2024Proposed RuleInterest Capitalization Requirements for Improvements to Designated Propertyrecord →
May 15, 2024RulePreparer Tax Identification Number (PTIN) User Fee Updaterecord →
May 14, 2024NoticeProposed Collection; Requesting Comments on Form 3115record →
May 13, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committeerecord →
May 13, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Special Projects Committeerecord →
May 13, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committeerecord →
May 13, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committeerecord →
May 13, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Lines Project Committeerecord →
May 13, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committeerecord →
May 13, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel Joint Committeerecord →
May 09, 2024NoticeETAAC Public Meeting Announcementrecord →
May 08, 2024Proposed RuleTransactions With Foreign Trusts and Information Reporting on Transactions With Foreign Trusts and Large Foreign Giftsrecord →
May 07, 2024NoticeProposed Collection; Comment Request for Form 8976record →
May 06, 2024RuleClean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concernrecord →
May 06, 2024RuleRelief Provisions Respecting Timely Allocation of GST Exemption and Certain GST Electionsrecord →
May 02, 2024NoticeProposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to the Qualified Intermrecord →
May 01, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel Joint Committeerecord →
Apr 30, 2024RuleTransfer of Certain Creditsrecord →
Apr 30, 2024NoticePublication of Nonconventional Source Production Credit Reference Price for Calendar Year 2023record →
Apr 30, 2024NoticeQuarterly Publication of Individuals, Who Have Chosen To Expatriaterecord →
Apr 26, 2024NoticeAgency Collection Activities; Requesting Comments on Form 1094-C, Form 1095-C, and Form 4423record →
Apr 25, 2024RuleGuidance on the Definition of Domestically Controlled Qualified Investment Entitiesrecord →
Apr 23, 2024NoticeLow Income Taxpayer Clinic Grant Program; Availability of 2025 Grant Application Packagerecord →
Apr 23, 2024NoticeLow Income Taxpayer Clinic Grant Program; Availability of 2025 Grant Application Packagerecord →
Apr 22, 2024RuleElective Payment of Advanced Manufacturing Investment Credit; Correctionrecord →
Apr 22, 2024NoticeInternal Revenue Service Advisory Council (IRSAC); Nominationsrecord →
Apr 22, 2024NoticeProposed Collection; Comment Request for Digital Asset Proceeds From Broker Transactionsrecord →
Apr 19, 2024Proposed RuleTaxes on Taxable Distributions From Donor Advised Funds Under Section 4966; Hearingrecord →
Apr 16, 2024RuleElective Payment of Applicable Creditsrecord →
Apr 15, 2024NoticeInternal Revenue Service Advisory Council; Meetingrecord →
Apr 12, 2024Proposed RuleExcise Tax on Repurchase of Corporate Stockrecord →
Apr 12, 2024Proposed RuleExcise Tax on Repurchase of Corporate Stock-Procedure and Administrationrecord →
Apr 12, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committeerecord →
Apr 12, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committeerecord →
Apr 12, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Special Projects Committeerecord →
Apr 12, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committeerecord →
Apr 12, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committeerecord →
Apr 12, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Lines Project Committeerecord →
Apr 12, 2024NoticeProposed Collection; Comment Request for Itemized Statement Component of Advisee Listrecord →
Apr 11, 2024Proposed RuleSection 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Proprecord →
Apr 11, 2024Proposed RuleIncreased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements; Correctionrecord →
Apr 10, 2024NoticeProposed Collection; Comment Request for Regulation Projectrecord →
Apr 10, 2024NoticeProposed Collection; Comment Request for Revenue Procedure 2004-12record →
Apr 09, 2024NoticeProposed Collection; Comment Request for Information Reporting by Passport Applicantsrecord →
Apr 09, 2024NoticeProposed Collection; Comment Request for Regulation Projectrecord →
Apr 09, 2024NoticeProposed Collection; Comment Request for Special Rules and Certificate of Partner-Level Items To Reduce Withholdingrecord →
Apr 09, 2024NoticeProposed Collection; Comment Request for Form 8823record →
Apr 08, 2024Proposed RuleElection To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnersrecord →
Apr 08, 2024NoticeAgency Collection Activities; Requesting Comments on Form 730record →
Apr 08, 2024NoticeAgency Collection Activities; Requesting Comments on Form 5308record →
Apr 08, 2024NoticeAgency Collection Activities; Requesting Comments on Form 8302record →
Apr 03, 2024RuleShort-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coveragerecord →
Apr 03, 2024NoticeTax Counseling for the Elderly (TCE) Program-Availability of Application for Federal Financial Assistancerecord →
Apr 03, 2024Proposed RuleRequest for Information-SECURE 2.0 Section 319-Effectiveness of Reporting and Disclosure Requirementsrecord →
Apr 03, 2024NoticeAgency Collection Activities; Requesting Comments on Form 1099-Qrecord →
Apr 02, 2024NoticeCommunity Volunteer Income Tax Assistance (VITA) Matching Grant Program-Availability of Application for Federal Financial Assistancerecord →
Apr 02, 2024NoticeProposed Collection; Comment Request for Form 1041-Arecord →
Apr 02, 2024NoticeProposed Collection; Comment Request for Revenue Procedure 2003-84record →
Mar 29, 2024Proposed RuleDisclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce, Including the Bureau of the record →
Mar 27, 2024NoticeProposed Collection; Comment Request for Forms 5498-QA and 1099-QArecord →
Mar 27, 2024RuleRequirements for Type I and Type III Supporting Organizations; Correctionrecord →
Mar 26, 2024NoticeProposed Collection; Comment Request for Sales of Business Propertyrecord →
Mar 26, 2024NoticeProposed Collection; Comment Request for TD 8383record →
Mar 26, 2024NoticeProposed Collection; Comment Request for Form 8945record →
Mar 26, 2024NoticeProposed Collection; Comment Request for Manufacturers Excise Taxes on Sporting Goods and Firearms and Other Administrative Provisions of Sprecord →
Mar 26, 2024NoticeProposed Collection; Comment Request for Regulation Projectrecord →
Mar 26, 2024NoticeProposed Collection; Comment Request for Form 843record →
Mar 25, 2024Proposed RuleCharitable Remainder Annuity Trust Listed Transactionrecord →
Mar 25, 2024NoticeProposed Collection; Comment Request Relating to Application for Determination of Employee Stock Ownership Plan (ESOP)record →
Mar 25, 2024NoticeProposed Collection; Comment Request Relating to Adjustments to Basis of Stock and Indebtedness to Shareholders of S Corporations and Treatmrecord →
Mar 22, 2024RuleDe Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements; Corecord →
Mar 22, 2024RuleDe Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements; Corecord →
Mar 22, 2024Proposed RuleAdvance Notice of Third-Party Contactsrecord →
Mar 22, 2024NoticeProposed Collection; Comment Request on Information Collection for Compliance Assurance Process (CAP) Application and Associated Formsrecord →
Mar 22, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committeerecord →
Mar 22, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committeerecord →
Mar 22, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Special Projects Committeerecord →
Mar 22, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committeerecord →
Mar 22, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committeerecord →
Mar 22, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Lines Project Committeerecord →
Mar 22, 2024Proposed RuleTransactions Between Related Persons and Partnerships; Correctionrecord →
Mar 19, 2024Proposed RuleSection 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Proprecord →
Mar 18, 2024NoticeProposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Associated With Diesel Fuel andrecord →
Mar 15, 2024NoticeProposed Collection; Comment Request for Form 1099-C and TD 9793record →
Mar 15, 2024NoticeProposed Collection; Comment Request for Form 8971record →
Mar 14, 2024NoticeArt Advisory Panel-Notice of Closed Meetingrecord →
Mar 13, 2024NoticeProposed Collection; Comment Request Relating to Carryover of Passive Activity Losses and Credits and At-Risk Losses to Bankruptcy Estates orecord →
Mar 13, 2024NoticeProposed Collection; Comment Request for Form 1099-Arecord →
Mar 13, 2024NoticeProposed Collection; Comment Request for Form 8582record →
Mar 13, 2024NoticeProposed Collection; Comment Request for Form 8924record →
Mar 12, 2024NoticeProposed Collection; Comment Request for Electronic Filing of Form W-4record →
Mar 11, 2024RuleElective Payment of Applicable Credits; Elective Payment of Advanced Manufacturing Investment Credit; Final Rules; Election To Exclude Certarecord →
Mar 11, 2024RuleElective Payment of Advanced Manufacturing Investment Creditrecord →
Mar 11, 2024Proposed RuleElection To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnersrecord →
Mar 08, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel Joint Committeerecord →
Mar 07, 2024NoticeProposed Extension of Information Collection Request Submitted for Public Comment; Comment Request Treaty-Based Return Position Disclosurerecord →
Mar 07, 2024NoticeProposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Mortgage Credit Certrecord →
Mar 07, 2024NoticeProposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Salary Reduction Simplified Employee record →
Mar 06, 2024NoticeProposed Collection; Comment Request for Refunds and Credits; Periods of Limitations; Financial Disabilityrecord →
Mar 06, 2024NoticeProposed Collection; Comment Request Relating to Product Liability Losses and Accumulations for Product Liability Lossesrecord →
Mar 06, 2024NoticeProposed Collection; Comment Request for Credit for Increasing Research Activitiesrecord →
Mar 05, 2024NoticeProposed Collection; Comment Request for Form 1098-Qrecord →
Mar 05, 2024NoticeProposed Collection; Comment Request for Form 8879-EXrecord →
Mar 05, 2024NoticeProposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Form 2678record →
Mar 05, 2024NoticeProposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Requirement To Use Trecord →
Mar 04, 2024Proposed RuleSection 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Proprecord →
Mar 01, 2024NoticeNotice of Renewal of the Art Advisory Panel of the Commissioner of Internal Revenuerecord →
Mar 01, 2024NoticeProposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Form 13818, Limited record →
Mar 01, 2024NoticeProposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Forms 3921 and 3922record →
Feb 29, 2024Proposed RuleTaxes on Taxable Distributions From Donor Advised Funds Under Section 4966; Hearingrecord →
Feb 28, 2024NoticeProposed Collection; Comment Request for Form 15434record →
Feb 27, 2024NoticeSuperfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Iso-butanolrecord →
Feb 27, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committeerecord →
Feb 27, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committeerecord →
Feb 27, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Special Projects Committeerecord →
Feb 27, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committeerecord →
Feb 27, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committeerecord →
Feb 27, 2024NoticeOpen Meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Lines Project Committeerecord →
Feb 26, 2024NoticeLow Income Taxpayer Clinic Grant Program; Availability of 2024 Supplemental Grant Opportunityrecord →
Feb 26, 2024Proposed RuleReporting for Qualified Tuition and Related Expenses, Education Tax Credits; Comment Period Reopeningrecord →
Feb 23, 2024NoticeProposed Collection; Comment Request for Form 4506-Crecord →
Feb 22, 2024NoticeSuperfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Nylon 6record →
Feb 22, 2024NoticeSuperfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Caprolactamrecord →
Feb 22, 2024Proposed RuleDefinition of Energy Property and Rules Applicable to the Energy Credit; Correctionrecord →
Feb 20, 2024NoticeTaxpayer Advocacy Panel Committee; Charter Renewalrecord →
Feb 20, 2024NoticeAgency Collection Activities; Requesting Comments on Certified Professional Employer Organization (CPEO) Programrecord →
Feb 20, 2024NoticeProposed Collection; Comment Request for Notice 2024-2record →
Feb 20, 2024Proposed RuleDefinition of Energy Property and Rules Applicable to the Energy Credit; Hearingrecord →
Feb 15, 2024NoticeSuperfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Correction to Filing of Petition for Polyphenylene Sulfirecord →
Feb 14, 2024NoticeProposed Collection; Comment Request for Preparer Hardship Waiver Request and Preparer Explanation for Not Filing Electronicallyrecord →
Feb 09, 2024NoticeMeeting of the Electronic Tax Administration Advisory Committeerecord →
Feb 08, 2024NoticeProposed Collection; Comment Request Relating to Pre-Approved Plans Programrecord →
Feb 08, 2024NoticeProposed Collection; Comment Request for Form 13803record →
Feb 07, 2024NoticeRecruitment Notice for the Taxpayer Advocacy Panelrecord →
Feb 07, 2024NoticeProposed Collection; Comment Request Concerning Power of Attorney and Declaration of Representativerecord →
Feb 06, 2024NoticeProposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Revenue Procedure 2024-4record →
Feb 05, 2024NoticeProposed Collection; Comment Request for Election Out of Generation-Skipping Transfer (GST) Deemed Allocationsrecord →
Jan 30, 2024RuleProcedure and Administrationrecord →
Jan 29, 2024NoticeQuarterly Publication of Individuals, Who Have Chosen To Expatriaterecord →
Jan 24, 2024RuleFederal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges; Correctionrecord →
Jan 23, 2024Proposed RuleRequest for Information-SECURE 2.0 Section 319-Effectiveness of Reporting and Disclosure Requirementsrecord →
Jan 22, 2024Proposed RuleFederal Independent Dispute Resolution Operations; Reopening of Comment Periodrecord →
Jan 19, 2024RuleUpdate to Minimum Present Value Requirements for Defined Benefit Plan Distributionsrecord →
Jan 12, 2024Proposed RuleDefinition of Energy Property and Rules Applicable to the Energy Credit; Correctionrecord →
Jan 12, 2024RuleCorporate Bond Yield Curve for Determining Present Valuerecord →
Jan 11, 2024Proposed RuleSection 30D Excluded Entities; Transfer of Clean Vehicle Credits Under Section 25E and Section 30D; Section 30D New Clean Vehicle Credit; Herecord →
Jan 09, 2024Proposed RuleTaxes on Taxable Distributions From Donor Advised Funds Under Section 4966record →
Jan 02, 2024Proposed RuleStatutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations; Hearing Cancerecord →

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