Skip to Content

2018 Federal Register Index

In 2018, the Internal Revenue Service published 340 documents.


Document Type Documents Published Subjects Covered
Rule 23 23
Proposed Rule 39 39
Notice 278 19
2018 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 2018 calendar year.

Rule

Allocation of Controlled Group Research Credit 1

Allocation of Costs Under the Simplified Methods 1

Allocation of Mortgage Insurance Premiums; Correction 1

Arbitrage Guidance for Tax-Exempt Bonds; Correction 1

Balanced System for Measuring Organizational and Employee Performance 1

Definitions of Qualified Matching Contributions and Qualified Nonelective Contributions 1

Election Out of the Centralized Partnership Audit Regime 1

Extension of Time to File Certain Information Returns 1

Grandfathered Plans, Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, Dependent Coverage, Appeals, and Patient Protections under the Affordable Care Act 1

Health Insurance Providers Fee 1

Income Taxes; CFR Correction 1

Inversions and Related Transactions 1

Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act 1

Partnership Representative under Centralized Partnership Audit Regime and Election to Apply Centralized Partnership Audit Regime 1

Partnership Transactions Involving Equity Interests of a Partner 1

Public Approval of Tax-Exempt Private Activity Bonds 1

Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act 1

Section 707 Regarding Disguised Sales, Generally; Correction 1

Short-Term, Limited-Duration Insurance 1

Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions 1

Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions:

Correction 1

Tax Return Preparer Due Diligence Penalty 1

Tax Return Preparer Due Diligence Penalty Under Section 6695(g); Correction 1

Proposed Rule

Additional First Year Depreciation Deduction 1

Additional First Year Depreciation Deduction:

Public Hearing 1

Additional Guidance under Section 965; Availability 1

Amount Determined Under Section 956 for Corporate United States Shareholders 1

Arbitrage Investment Restrictions on Tax-Exempt Bonds 1

Base Erosion and Anti-Abuse Tax 1

Centralized Partnership Audit Regime 1

Centralized Partnership Audit Regime:

Adjusting Tax Attributes 1

Certain Hybrid Arrangements 1

Certain Non-Government Attorneys Not Authorized to Participate in Examinations of Books and Witnesses as Section 6103(n) Contractors; Hearing 1

Certain Non-Government Attorneys Not Authorized to Participate in Examinations of Books and Witnesses as a Section 6103(n) Contractor 1

Contributions in Exchange for State or Local Tax Credits 1

De Minimis Error Safe Harbor Exceptions to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements 1

Disclosure of Returns and Return Information in Connection with Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes 1

Eliminating Unnecessary Tax Regulations 1

Estate and Gift Taxes; Difference in the Basic Exclusion Amount 1

Filing Requirements for Information Returns Required on Magnetic Media (Electronically); Correction 1

Filing Requirements:

Gain or Loss of Foreign Persons from Sale or Exchange of Certain Partnership Interests 1

Guidance Regarding the Transition Tax Under Section 965 and Related Provisions; Hearing 1

Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act 1

Guidance:

Global Intangible Low-Taxed Income 1

Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings 1

Health Reimbursement Arrangements and Other Account-Based Group Health Plans 1

Investing in Qualified Opportunity Funds 1

Investing in Qualified Opportunity Funds; Correction 1

Limitation on Deduction for Business Interest Expense 1

Modification of Discounting Rules for Insurance Companies 1

Partner's Share of Partnership Liability for Disguised Sale Purposes:

Removal of Temporary Regulations 1

Qualified Business Income Deduction 1

Regulations Reducing Burden under FATCA and Chapter 3 1

Regulations to Prescribe Return and Time for Filing for Payment of Section 4960, 4966, 4967, and 4968 Taxes and to Update the Abatement Rules for Section 4966 and 4967 Taxes 1

Reissuance of State or Local Bonds 1

Removal of Regulations on Advance Payments for Goods and Long-Term Contracts 1

Removal of Section 385 Documentation Regulations 1

Removal of Temporary Regulations on a Partner's Share of a Partnership Liability for Disguised Sale Purposes; Hearing Cancellation 1

Short-Term, Limited-Duration Insurance 1

Tax Return Preparer Due Diligence Penalty 1

User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents 1

Notice

Agency Information Collection Activities; Proposals, Submissions, and Approvals 130

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

Annual Summary and Transmittal of U.S. Information Returns 1
Certain Life Insurance Contract Transactions 1
Claims for Credit or Refund by Tax Return Preparers or Appraisers 2
Disclosure of Returns and Return Information to Designee of Taxpayer 1
Electronic Tax Administration Advisory Committee Membership Application 1
Employers' Identification Numbers 1
Excise Tax; Tractors, Trailers, Trucks, and Tires; Reporting and Recordkeeping Requirements 1
Failure to Maintain List of Advisees with Respect to Reportable Transactions 1
Hedging Transactions 1
Life Insurance Statement 1
Qualified Lessee Construction Allowances for Short-Term Leases 1
Qualified Severance of a Trust for Generation-Skipping Transfer Tax Purposes 1
Qualified Transportation Fringe Benefits 1
Regulation Project 14
Relief for Service in Combat Zone and for Presidentially Declared Disaster 1
Repayment of a buyout prior to re-employment with the Federal Government 1
Request for Waiver from Filing Information Returns Electronically 1
Requirements Related to Energy Efficient Homes Credit; Manufactured Homes 1
Revenue Procedure 1
Revenue Procedure 2015-13 1
Rules relating to registration under section 4101 1
Section 103-Remedial Payment Closing Agreement Program 1
Tax Treatment of Salvage and Reinsurance 1
Tools Relating to the Offshore Voluntary Disclosure Program 1
Transitional Guidance under Sections 162(f) and 6050X with Respect to Certain Fines, Penalties, and Other Amounts 2
Work Opportunity Credit 1

Applications:

Appointment of Members of the Legal Division to the Performance Review Board, Internal Revenue Service 1

Charter Renewals:

Advisory Group to Commissioner of Internal Revenue 1
Art Advisory Panel of Commissioner of Internal Revenue 1
Electronic Tax Administration Advisory Committee 1
Internal Revenue Service Advisory Council 1

Credit for Indian Coal Production and Inflation Adjustment Factor for Calendar Year 2017 1

Credit for Renewable Electricity Production and Refined Coal Production, and Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2018 1

Individuals Who Have Chosen To Expatriate 1

Low Income Taxpayer Clinic Grant Program; Availability of 2019 Grant Application Package 1

Meetings:

Advisory Group to Internal Revenue Service Tax Exempt and Government Entities Division 1
Art Advisory Panel 2
Art Advisory Panel - Availability of Report of 2017 1
Electronic Tax Administration Advisory Committee 1
Information Reporting Program Advisory Committee 1
Internal Revenue Service Advisory Council 1
Taxpayer Advocacy Panel Joint Committee 14
Taxpayer Advocacy Panel Notices and Correspondence Project Committee 9
Taxpayer Advocacy Panel Notices and Correspondence Project Committee; Correction 2
Taxpayer Advocacy Panel Special Projects Committee 8
Taxpayer Advocacy Panel Special Projects Committee; Correction 1
Taxpayer Advocacy Panel Tax Forms and Publications Project Committee 6
Taxpayer Advocacy Panel Tax Forms and Publications Project Committee. 1
Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee 8
Taxpayer Advocacy Panel Taxpayer Assistance Center Project Committee 2
Taxpayer Advocacy Panel Taxpayer Communications Project Committee 8
Taxpayer Advocacy Panel Taxpayer Communications Project Committee; Change 1
Taxpayer Advocacy Panel Toll-Free Phone Line Project Committee 8
Taxpayer Advocacy Panel's Notices and Correspondence Project Committee 1
Taxpayer Advocacy Panel's Notices and Correspondence Project Committee; Change 2
Taxpayer Advocacy Panel's Special Projects Committee 2
Taxpayer Advocacy Panel's Special Projects Committee; Change 1
Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee 1
Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee; Change 1
Taxpayer Advocacy Panel's Toll-Free Phone Line Project Committee 1
Taxpayer Advocacy Panel's Toll-Free Phone Line Project Committee; Change 1

Members of Senior Executive Service Performance Review Boards 1

Nonconventional Source Production Credit Reference Price for Calendar Year 2017 1

Office of the General Counsel; Appointment of Members of the Legal Division to the Performance Review Board, Internal Revenue Service 1

Privacy Act; Matching Program 1

Privacy Act; Matching Programs 1

Quarterly Publication of Individuals Who Have Chosen to Expatriate 1

Quarterly Publication of Individuals, Who Have Chosen to Expatriate 2

Requests for Nominations:

Electronic Tax Administration Advisory Committee 1
Taxpayer Advocacy Panel 1

Tier 2 Tax Rates 1