United States Government Publishing Office
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Regulatory Information
2002_register
executive
2010-09-23
article
Disallowance of Deductions and Credits for Failure To File Timely Return
Proposed Rules
D09002ee1bdf18cdb
D09002ee1bdf18d92
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
originator
org
United States Government Agency or Subagency
This document contains proposed regulations relating to the disallowance of deductions and credits for nonresident alien individuals and foreign corporations that fail to file a timely U.S. income tax return. The current regulations permit nonresident aliens and foreign corporations the benefit of deductions and credits only if they timely file a U.S. income tax return in accordance with subtitle F of the Internal Revenue Code, unless the Commissioner waives the filing deadlines. The temporary regulations revise the waiver standard. The text of the temporary regulations on this subject in this issue of the Federal Register also serves as the text of these proposed regulations set forth in this cross-referenced notice of proposed rulemaking. This document also provides notice of a public hearing on these proposed regulations.
67 FR 4217
https://www.govinfo.gov/app/details/FR-2002-01-29/02-2045
02-2045
fr29ja02-21
RIN 1545-AY26
4830-01-P
REG-107100-00
https://www.govinfo.gov/app/details/FR-2002-01-29/02-2045
https://www.govinfo.gov/content/pkg/FR-2002-01-29/html/02-2045.htm
https://www.govinfo.gov/content/pkg/FR-2002-01-29/pdf/02-2045.pdf
Income Taxes
Reporting and Recordkeeping Requirements
2 p.
4217
4218
67 FR 4217
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-AY26
RIN 1545-AY26
Disallowance of Deductions and Credits for Failure To File Timely Return; Federal Register Vol. 67, Issue
PRORULE
02-2045
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2002-04-29
2002-06-03
REG-107100-00
4830-01-P
02-2045
Notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing.
This document contains proposed regulations relating to the disallowance of deductions and credits for nonresident alien individuals and foreign corporations that fail to file a timely U.S. income tax return. The current regulations permit nonresident aliens and foreign corporations the benefit of deductions and credits only if they timely file a U.S. income tax return in accordance with subtitle F of the Internal Revenue Code, unless the Commissioner waives the filing deadlines. The temporary regulations revise the waiver standard. The text of the temporary regulations on this subject in this issue of the Federal Register also serves as the text of these proposed regulations set forth in this cross-referenced notice of proposed rulemaking. This document also provides notice of a public hearing on these proposed regulations.
Written comments must be received by April 29, 2002. Requests to speak and outlines of topics to be discussed at the public hearing scheduled for June 3, 2002, at 10 a.m. must be received by May 13, 2002.
Concerning the regulations, Nina E. Chowdhry, (202) 622-3880; concerning submissions, the hearing, and/or to be placed on the building access list to attend the hearing, Donna Poindexter, (202) 622-7180 (not toll-free numbers).
Income Taxes
Reporting and Recordkeeping Requirements
Income taxes:
Deductions and credits; disallowance for failure to file timely return; cross-reference,
http://www.irs.ustreas.gov/tax_regs/regslist.html
Federal Register
Vol. 67, no. 19
Office of the Federal Register, National Archives and Records Administration
2002-01-29
continuing
daily
deposited
born digital
326 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2002-01-29
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https://www.govinfo.gov/app/details/FR-2002-01-29
https://www.govinfo.gov/content/pkg/FR-2002-01-29/pdf/FR-2002-01-29.pdf
https://www.govinfo.gov/content/pkg/FR-2002-01-29/xml/FR-2002-01-29.xml
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DGPO
2010-09-23
2023-05-04
FR-2002-01-29
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FR
FR-2002-01-29
67
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