United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2008_register executive 2010-09-23 article Rules and Regulations D09002ee1c807b9c9 D09002ee1c807ba31 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 final and temporary regulations relating to information returns for cancellation of indebtedness by certain entities. The temporary regulations will avoid premature information reporting from certain businesses that are currently required to report and will reduce the number of information returns required to be filed. The temporary regulations will impact certain lenders who are currently required to file information returns under the existing regulations. The text of these temporary regulations also serves as the text of the proposed regulations as set forth in the Proposed Rules section in this issue of the Federal Register. 73 FR 66539 https://www.govinfo.gov/app/details/FR-2008-11-10/E8-26676 E8-26676 fr10no08-13 RIN 1545-BH99 4830-01-P TD 9430 https://www.govinfo.gov/app/details/FR-2008-11-10/E8-26676 https://www.govinfo.gov/content/pkg/FR-2008-11-10/html/E8-26676.htm https://www.govinfo.gov/content/pkg/FR-2008-11-10/pdf/E8-26676.pdf Income Tax Reporting and Recordkeeping Requirements 3 p. 66539 66541 73 FR 66539 Title 26 Part 1 26 CFR Part 1 RIN 1545-BH99 Information Reporting for Discharges of Indebtedness; Federal Register Vol. 73, Issue RULE E8-26676 DEPARTMENT OF THE TREASURY Internal Revenue Service 2008-11-10 TD 9430 4830-01-P E8-26676 Final and temporary regulations.

This document contains final and temporary regulations relating to information returns for cancellation of indebtedness by certain entities. The temporary regulations will avoid premature information reporting from certain businesses that are currently required to report and will reduce the number of information returns required to be filed. The temporary regulations will impact certain lenders who are currently required to file information returns under the existing regulations. The text of these temporary regulations also serves as the text of the proposed regulations as set forth in the Proposed Rules section in this issue of the Federal Register.

Effective Date: These regulations are effective on November 10, 2008. Barbara Pettoni at (202) 622-4910 (not a toll-free number). Income Tax Reporting and Recordkeeping Requirements Information Reporting for Discharges of Indebtedness, Vol. 73, no. 218 Office of the Federal Register, National Archives and Records Administration 2008-11-10 continuing daily deposited born digital 241 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2008-11-10 P0b002ee1809b870d 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr10no08 https://www.govinfo.gov/app/details/FR-2008-11-10 https://www.govinfo.gov/content/pkg/FR-2008-11-10/pdf/FR-2008-11-10.pdf https://www.govinfo.gov/content/pkg/FR-2008-11-10/xml/FR-2008-11-10.xml fdlp 66487 66712 DGPO 2010-09-23 2024-06-05 FR-2008-11-10 machine generated eng FR FR-2008-11-10 73 218