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2017 Federal Register Index

In 2017, the Internal Revenue Service published 376 documents.


Document Type Documents Published Subjects Covered
Rule 36 26
Proposed Rule 29 24
Notice 311 14
2017 Federal Register Index

This index provides descriptive entries and Federal Register page numbers for documents published by Internal Revenue Service in the daily Federal Register. It includes entries, with select metadata for all documents published in the 2017 calendar year.

Rules

Affordable Care Act:

Application of Modified Carryover Basis to General Basis Rules 1

Arbitrage Guidance for Tax-Exempt Bonds; Correction 1

Branded Prescription Drug Fee 1

Certain Transfers of Property to Regulated Investment Companies and Real Estate Investment Trusts 1

Dividend Equivalents from Sources within United States:

Correction 1

Dividend Equivalents from Sources within the United States 1

Employee Benefit Plans, Participants, and Beneficiaries Affected by Hurricane Maria 1

Guidance:

Health Insurance Premium Tax Credit 1

Income Taxes; CFR Correction 4

Inversions and Related Transactions:

Guidance for Determining Stock Ownership 1
Guidance for Determining Stock Ownership; Correction 1

Mortality Tables for Determining Present Value under Defined Benefit Pension Plans 1

Qualifying Income from Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources 1

Regulations Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment 1

Regulations Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment; Correction 1

Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities 1

Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Correction 2

Return Due Date and Extended Due Date Changes 1

Special Enrollment Examination User Fee for Enrolled Agents 1

Streamlined Process of Applying for Recognition of Section 501(c)(3) Status 1

Transfers of Certain Property by U.S. Persons to Partnerships with Related Foreign Partners 1

Transfers of Certain Property by U.S. Persons to Partnerships with Related Foreign Partners; Correction 1

Treatment of Transactions in Which Federal Financial Assistance Is Provided; Correction 2

Treatments:

Certain Interests in Corporations as Stock or Indebtedness; Correction 2
Certain Transfers of Property to Foreign Corporations; Correction 1
Transactions in which Federal Financial Assistance is Provided 1

Withholding on Payments of Certain Gambling Winnings 1

Proposed Rules

Affordable Care Act:

Centralized Partnership Audit Regime 1

Centralized Partnership Audit Regime:

Definitions:

Dependent 1
Political Subdivision 1
Qualified Matching Contributions and Qualified Nonelective Contributions 1

Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities; Correction 1

Dividend Equivalents from Sources within the United States 1

Estate, Gift, and Generation-skipping Transfer Taxes:

Restrictions on Liquidation of an Interest 1

Exclusion of Foreign Currency Gain or Loss Related to Business Needs from Foreign Personal Holding Company Income:

Exclusion of Foreign Currency Gain or Loss Related to Business Needs from Foreign Personal Holding Company Income; Mark-to-Market Method of Accounting for Section 988 Transactions 1

Inversions and Related Transactions; Cross-Reference to Temporary Regulations 1

Inversions and Related Transactions; Partial Withdrawal 1

Nuclear Decommissioning Funds:

Public Hearings 1

Public Approval of Tax-Exempt Private Activity Bonds 1

Registered Form; Definition Guidance 2

Regulations Relating to Verification and Certification Requirements for Certain Entities and Reporting by Foreign Financial Institutions 1

Regulations under Chapter 3 Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons 1

Return Due Date and Extended Due Date Changes 1

Revision of Regulations under Chapter 3 Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons:

Correction 1

Streamlining the Section 754 Election Statement 1

Transactions Involving Transfer of No Net Value 1

Transfers of Certain Property by U.S. Persons to Partnerships with Related Foreign Partners 1

Use of Truncated Taxpayer Identification Numbers on Forms W-2, Wage and Tax Statement, Furnished to Employees 1

Verification and Certification Requirements for Certain Entities and Reporting by Foreign Financial Institutions; Correction 1

Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons; Correction 1

Notices

2018 Tax Counseling for the Elderly Program:

Application Packages 1

Agency Information Collection Activities; Proposals, Submissions, and Approvals 162

Agency Information Collection Activities; Proposals, Submissions, and Approvals:

Application for Determination of Employee Stock Ownership Plan 1
Application for Reward for Original Information 1
Capitalization of Interest 1
Certified Professional Employer Organization Forms 1
Cognitive and Psychological Research Coordinated by Statistics of Income on Behalf of All IRS Operations Functions 1
Comment Request for Regulation Project 2
Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions 1
Definitions under Subchapter S of the Internal Revenue Code 1
Determination for Employee Benefit Plans 1
Disabled Access Credit 1
Disclosure of Returns and Return Information by Other Agencies 1
Disclosure of Returns and Return Information in Connection with Written Contracts or Agreements for Acquisition of Property or Services for Tax Administration Purposes 1
Election Out of GST Deemed Allocations 1
Election to Expense Certain Refineries 1
Employee Representative's Quarterly Railroad Tax Return 1
Enhanced Oil Recovery Credit 1
Extension of Amortization Period for Plan Sponsor of Multiemployer Pension Plan 1
General Asset Accounts under Accelerated Cost Recovery System. 1
General Business Credit 1
Generic Clearance for Collection of Qualitative Feedback on Agency Service Delivery 1
Gift and Estate Tax 1
Government Service Information 1
Health Plan Administrator Return of Funds 1
IRS e-file Signature Authorization for Forms 1
Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered under Employer-Sponsored Plans 1
LIFO Recapture under Section 1363(d) 1
Late Filing of Certification or Notices 1
Material Advisors of Reportable Transactions, Lists of Advisees 1
Methods to Determine Taxable Income in Connection with Cost Sharing Arrangement 1
Modified Endowment Contract Correction Program Extension 1
Mortgage Credit Certificates 1
Mortgage Interest Statement 1
Nuclear Decommissioning Funds 1
Preparer Tax Identification Number (PTIN) Supplemental Application for Foreign Persons Without a Social Security Number 1
Proceeds from Broker and Barter Exchange Transactions 1
Qualitative Feedback on Agency Service Delivery 1
Reductions in Earnings and Profits (or Accumulated Profits) With Respect to Certain Foreign Deferred Compensation Plans Maintained by Certain Foreign Corporations or by Foreign Branches of Domestic Corporations 1
Regulation Project 8
Regulations Associated with Miscellaneous Elections 1
Sale of Residence From Qualified Personal Residence Trust 1
Split-Dollar Life Insurance Arrangements 1
Statements to Recipients of Dividend Payments 1
Statistical Sampling 1
Statistical Sampling in §274 Context 1
Substitute Mortality Tables for Single Employer Defined Benefit Plans 1
Tax Exempt Entity Leasing 1
Tools Relating to Using Omnibus Surveys 1
United States Gift (and Generation-Skipping Transfer) Tax Return 1

Charter Renewals:

Credit for Renewable Electricity Production and Refined Coal Production and Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2017 1

Intent to Re-establish Information Reporting Program Advisory Committee 1

Low Income Taxpayer Clinic Grant Program:

Availability of 2018 Grant Application Package 1

Meetings:

Advisory Council to Internal Revenue Service 1
Advisory Group to Internal Revenue Service Tax Exempt and Government Entities Division 1
Art Advisory Panel 3
Electronic Tax Administration Advisory Committee 1
Information Reporting Program Advisory Committee 1
Taxpayer Advocacy Panel 1
Taxpayer Advocacy Panel Joint Committee 11
Taxpayer Advocacy Panel Notices and Correspondence Project Committee 8
Taxpayer Advocacy Panel Special Projects Committee 8
Taxpayer Advocacy Panel Tax Forms and Publications Project Committee 8
Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee 9
Taxpayer Advocacy Panel Taxpayer Assistance Center Project Committee 1
Taxpayer Advocacy Panel Taxpayer Communications Project Committee 8
Taxpayer Advocacy Panel Toll-Free Phone Line Project Committee 9
Taxpayer Advocacy Panel Toll-Free Phone Line Project Committee: Correction 1
Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee 1
Taxpayer Advocacy Panel’s Notices and Correspondence Project Committee 1
Taxpayer Advocacy Panel’s Special Projects Committee 1

Members of Senior Executive Service Performance Review Boards 2

Publication of Nonconventional Source Production Credit Reference Price for Calendar Year 2016 1

Quarterly Publication of Individuals, Who Have Chosen to Expatriate 4

Requests for Applications:

IRS Advisory Committee on Tax Exempt and Government Entities 1

Requests for Nominations:

Electronic Tax Administration Advisory Committee 1
Information Reporting Program Advisory Committee 1
Internal Revenue Service Advisory Council 1
Taxpayer Advocacy Panel 1

Tier 2 Tax Rates 1