United States Government Publishing Office
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United States
National Archives and Records Administration
Office of the Federal Register
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Government Organization
text
government publication
eng
FR
Regulatory Information
2003_register
executive
2010-09-23
article
Transfers To Provide for Satisfaction of Contested Liabilities
Proposed Rules
D09002ee1bdeb0efb
D09002ee1bdeb0fa0
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
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the transfer of indebtedness or stock of a taxpayer or related persons or of a promise to provide services or property in the future to provide for the satisfaction of an asserted liability that the taxpayer is contesting. The temporary regulations also relate to transfers of money or other property to a trust, an escrow account, or a court to provide for the satisfaction of a liability for which payment is economic performance. The text of those temporary regulations also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations.
68 FR 65645
https://www.govinfo.gov/app/details/FR-2003-11-21/03-29043
03-29043
fr21no03-10
RIN 1545-BA90
4830-01-P
REG-136890-02
https://www.govinfo.gov/app/details/FR-2003-11-21/03-29043
https://www.govinfo.gov/content/pkg/FR-2003-11-21/html/03-29043.htm
https://www.govinfo.gov/content/pkg/FR-2003-11-21/pdf/03-29043.pdf
Income Taxes
Reporting and Recordkeeping Requirements
2 p.
65645
65646
68 FR 65645
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BA90
RIN 1545-BA90
Transfers To Provide for Satisfaction of Contested Liabilities; Federal Register Vol. 68, Issue
PRORULE
03-29043
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2004-02-19
2004-03-23
REG-136890-02
4830-01-P
03-29043
Notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing.
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the transfer of indebtedness or stock of a taxpayer or related persons or of a promise to provide services or property in the future to provide for the satisfaction of an asserted liability that the taxpayer is contesting. The temporary regulations also relate to transfers of money or other property to a trust, an escrow account, or a court to provide for the satisfaction of a liability for which payment is economic performance. The text of those temporary regulations also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations.
Written or electronic comments must be received by February 19, 2004. Requests to speak and outlines of topics to be discussed at the public hearing scheduled for March 23, 2004, must be received by March 2, 2004.
Concerning the hearing, submission of comments, and/or to be placed on the building access list to attend the hearing, Guy Traynor, (202) 622-7180; concerning the proposed regulations, Norma Rotunno, (202) 622-7900 (not toll-free numbers).
Income Taxes
Reporting and Recordkeeping Requirements
Income taxes:
Contested liabilities; transfers to provide for satisfaction; cross reference; public hearing,
www.irs.gov/regs
Federal Register
Vol. 68, no. 225
Office of the Federal Register, National Archives and Records Administration
2003-11-21
continuing
daily
deposited
born digital
212 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2003-11-21
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0042-1219
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https://www.govinfo.gov/app/details/FR-2003-11-21
https://www.govinfo.gov/content/pkg/FR-2003-11-21/pdf/FR-2003-11-21.pdf
https://www.govinfo.gov/content/pkg/FR-2003-11-21/xml/FR-2003-11-21.xml
fdlp
65627
65827
DGPO
2010-09-23
2023-05-04
FR-2003-11-21
machine generated
eng
FR
FR-2003-11-21
68
225