Agency Rule List - Spring 2025
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Agency Rule List - Spring 2025
Department of the Treasury
Agency
Agenda Stage of Rulemaking
Title
RIN
TREAS/DO
Proposed Rule Stage
Nondiscrimination on the Basis of Disability in Programs or Activities Receiving Federal Financial Assistance From the Department of the Treasury
1505-AC54
TREAS/DO
Proposed Rule Stage
Enforcement of Non-Discrimination on the Basis of Disability in Programs or Activities Conducted by the Department of the Treasury
1505-AC56
TREAS/DO
Final Rule Stage
State and Local Fiscal Recovery Fund
1505-AC83
TREAS/DO
Final Rule Stage
Financial Data Transparency Act
1505-AC86
TREAS/DO
Final Rule Stage
State Small Business Credit Initiative
1505-AC89
TREAS/FINCEN
Proposed Rule Stage
Section 6314. Updating Whistleblower Incentives and Protection
1506-AB57
TREAS/FINCEN
Proposed Rule Stage
Revisions to Customer Due Diligence Requirements for Financial Institutions
1506-AB60
TREAS/FINCEN
Final Rule Stage
Anti-Money Laundering and Countering the Financing of Terrorism Programs
1506-AB52
TREAS/FINCEN
Final Rule Stage
Beneficial Ownership Information Reporting Requirement
1506-AB67
TREAS/TTB
Prerule Stage
Ingredient Labeling of Distilled Spirits, Wines, and Malt Beverages
1513-AC95
TREAS/TTB
Proposed Rule Stage
Proposal to Allow for the Use of Molasses and Grain in Wine
1513-AC44
TREAS/TTB
Proposed Rule Stage
Proposal to Amend TTB Regulations to Address Labeling of Malt Beverages With Less Than 0.5% Alcohol by Volume
1513-AC74
TREAS/TTB
Proposed Rule Stage
Implementation of the Craft Beverage Modernization Act Permanent Provisions Applicable to Domestic Producers
1513-AC87
TREAS/TTB
Proposed Rule Stage
Modification of the Dry Creek Valley Viticultural Area and Sonoma Coast Viticultural Area Boundaries
1513-AD05
TREAS/TTB
Proposed Rule Stage
Establishment of the Pocket Peak Viticultural Area
1513-AD06
TREAS/TTB
Proposed Rule Stage
Establishment of the Llano Uplift and Hickory Sands District Viticultural Areas
1513-AD09
TREAS/TTB
Proposed Rule Stage
Establishment of the Carmel Coast Viticultural Area
1513-AD10
TREAS/TTB
Proposed Rule Stage
Establishment of the Kaw Valley Viticultural Area
1513-AD11
TREAS/TTB
Proposed Rule Stage
Proposed Expansion of the Rockpile Viticultural Area
1513-AD12
TREAS/TTB
Proposed Rule Stage
Proposed Establishment of the Champlain Valley of Vermont Viticultural Area
1513-AD13
TREAS/TTB
Proposed Rule Stage
Proposed Establishment of the Rancho Santa Fe Viticultural Area
1513-AD14
TREAS/TTB
Proposed Rule Stage
Proposed Expansion of the Arroyo Seco Viticultural Area
1513-AD15
TREAS/TTB
Proposed Rule Stage
Proposed Establishment of the Mill Creek-Walla Walla Valley Viticultural Area
1513-AD16
TREAS/TTB
Proposed Rule Stage
Establishment of the Highland Valley Viticultural Area
1513-AD17
TREAS/TTB
Proposed Rule Stage
Revision of the Squaw Valley-Miramonte Viticultural Area Name
1513-AD18
TREAS/TTB
Proposed Rule Stage
Proposed Establishment of the Mount St. Helens Viticultural Area
1513-AD19
TREAS/TTB
Proposed Rule Stage
Establishment of the Suscol District Viticultural Area
1513-AD20
TREAS/TTB
Proposed Rule Stage
Expansion of the Walla Walla Valley Viticultural Area
1513-AD21
TREAS/TTB
Proposed Rule Stage
Establishment of the Sebastopol Hills Viticultural Area
1513-AD22
TREAS/TTB
Proposed Rule Stage
Expansion of the Atlas Peak Viticultural Area
1513-AD23
TREAS/TTB
Proposed Rule Stage
Establishment of the Freestone–Occidental Viticultural Area and Modification of the Russian River Valley, Northern Sonoma, and West Sonoma Coast Viticultural Areas
1513-AD24
TREAS/TTB
Proposed Rule Stage
Amendments Regarding Use of Wine Treating Materials to Reflect Limitations of "Good Manufacturing Practice" Rather Than Specific Numerical Limits
1513-AC75
TREAS/TTB
Proposed Rule Stage
Consideration of Updates to Trade Practice Regulations Category Management and Shelf Plans
1513-AC92
TREAS/TTB
Proposed Rule Stage
Labeling and Advertising of Distilled Spirits, Wines, and Malt Beverages With Statements of Alcohol and Nutritional Content
1513-AC93
TREAS/TTB
Proposed Rule Stage
Major Food Allergen Labeling for Wines, Distilled Spirits, and Malt Beverages
1513-AC94
TREAS/TTB
Proposed Rule Stage
Labeling of Alcohol Beverage Products Manufactured in Japan
1513-AC96
TREAS/TTB
Final Rule Stage
Proposal to Remove a Prohibition Against Labeling of Wines to Indicate Added Distilled Spirits
1513-AC29
TREAS/TTB
Final Rule Stage
Implementation of Statutory Amendments Requiring the Modification of the Definition of Cider
1513-AC31
TREAS/TTB
Final Rule Stage
Modernization of Permit and Registration Application Requirements for Distilled Spirits Plants
1513-AC46
TREAS/TTB
Final Rule Stage
Modernization of Permit Application Requirements for Wine Premises
1513-AC47
TREAS/TTB
Final Rule Stage
Modernization of Qualification Requirements for Brewers' Notices
1513-AC48
TREAS/TTB
Final Rule Stage
Modernization of Wine Labeling and Advertising Regulations
1513-AC67
TREAS/TTB
Final Rule Stage
Revision of the Mendocino Ridge Viticultural Area Name
1513-AC80
TREAS/TTB
Final Rule Stage
Implementation of Refunds in Lieu of Reduced Rates for Certain Alcohol Produced Outside of the United States
1513-AC89
TREAS/TTB
Final Rule Stage
Establishment of the Rancho Guejito Viticultural Area
1513-AC98
TREAS/TTB
Final Rule Stage
Establishment of the Nine Lakes of East Tennessee Viticultural Area
1513-AD00
TREAS/TTB
Final Rule Stage
Establishment of the Conneaut Creek Viticultural Area
1513-AD01
TREAS/TTB
Final Rule Stage
Establishment of the Tryon Foothills Viticultural Area
1513-AD04
TREAS/TTB
Final Rule Stage
Establishment of the Nashoba Valley Viticultural Area
1513-AD07
TREAS/TTB
Final Rule Stage
Establishment of the Columbia Hills Viticultural Area
1513-AD08
TREAS/FISCAL
Proposed Rule Stage
Re-Write of DCIA Offset Regulations in 31 CFR Part 285 Subpart A
1530-AA17
TREAS/FISCAL
Proposed Rule Stage
Revision of the Federal Claims Collection Standards (31 CFR Parts 900-904)
1530-AA29
TREAS/FISCAL
Proposed Rule Stage
Federal Government Participation in the ACH Network
1530-AA31
TREAS/FISCAL
Final Rule Stage
Offset of Tax Refund Payments to Collect Past-Due Support Debt
1530-AA10
TREAS/IRS
Proposed Rule Stage
Foreign Corporations
1545-AK74
TREAS/IRS
Proposed Rule Stage
Mark to Market for Dealers in Securities
1545-AS85
TREAS/IRS
Proposed Rule Stage
Mark-to-Market Accounting for Dealers in Commodities and Traders in Securities or Commodities
1545-AW06
TREAS/IRS
Proposed Rule Stage
Special Rules Relating to Transfers of Intangibles to Foreign Corporations
1545-AY41
TREAS/IRS
Proposed Rule Stage
Accuracy-Related Penalties
1545-BF40
TREAS/IRS
Proposed Rule Stage
Further Guidance on the Application of Section 409A to Nonqualified Deferred Compensation Plans
1545-BF50
TREAS/IRS
Proposed Rule Stage
Determination of Governmental Plan Status
1545-BG43
TREAS/IRS
Proposed Rule Stage
Interest on Deferred Tax Liability for Contingent Payment Sales Under Section 453A
1545-BH10
TREAS/IRS
Proposed Rule Stage
Exchange of Property for an Annuity
1545-BH47
TREAS/IRS
Proposed Rule Stage
Gross Estate; Election to Value on Alternate Valuation Date
1545-BH64
TREAS/IRS
Proposed Rule Stage
Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities
1545-BH72
TREAS/IRS
Proposed Rule Stage
Indian Tribal Governmental Plans
1545-BI19
TREAS/IRS
Proposed Rule Stage
Additional Rules Regarding Pension Plan Funding and Benefit Restrictions
1545-BI55
TREAS/IRS
Proposed Rule Stage
Rules Determining Available Generation-Skipping Transfer (GST) Exemption When Relief Is Granted to Make a Timely Allocation
1545-BJ10
TREAS/IRS
Proposed Rule Stage
Deemed Check the Box Election for Real Estate Investment Trusts and Regulated Investment Companies Elections
1545-BK47
TREAS/IRS
Proposed Rule Stage
Basis Rules for Stock and Debt
1545-BK58
TREAS/IRS
Proposed Rule Stage
Regulations Relating to Cross-Border Sales of Stock to Related Corporations
1545-BK84
TREAS/IRS
Proposed Rule Stage
Application of Section 409A to Nonqualified Deferred Compensation Plans
1545-BL25
TREAS/IRS
Proposed Rule Stage
Guidance on Rules Applicable to IRAs Under Sections 408 and 408A
1545-BL98
TREAS/IRS
Proposed Rule Stage
Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057
1545-BM21
TREAS/IRS
Proposed Rule Stage
Section 280F(d)(6) Business Use Percentage
1545-BM31
TREAS/IRS
Proposed Rule Stage
Nondiscrimination Relief for Closed Defined Benefit Plans
1545-BM58
TREAS/IRS
Proposed Rule Stage
Election Regarding Lump-Sum Payment of Social Security Benefits
1545-BM67
TREAS/IRS
Proposed Rule Stage
Section 72(t) 10 Percent Additional Tax Regulations
1545-BM96
TREAS/IRS
Proposed Rule Stage
Section 894(c) Beneficial Ownership Rules
1545-BN45
TREAS/IRS
Proposed Rule Stage
Guidance Under Section 355 Concerning Device and Active Trade or Business
1545-BN47
TREAS/IRS
Proposed Rule Stage
Minimum Vesting Standards
1545-BN49
TREAS/IRS
Proposed Rule Stage
Limitation on Bond Repurchase Premium Deduction on Convertible Debt
1545-BN85
TREAS/IRS
Proposed Rule Stage
Transactions Involving Disregarded Entities--Section 1.1001-3
1545-BN86
TREAS/IRS
Proposed Rule Stage
REIT Income Tests
1545-BN87
TREAS/IRS
Proposed Rule Stage
Modification of Regulations Under Section 987 on Income and Currency Gain or Loss With Respect to a Section 987 Qualified Business Unit
1545-BO07
TREAS/IRS
Proposed Rule Stage
Dividend Equivalents From Sources Within the United States
1545-BO08
TREAS/IRS
Proposed Rule Stage
Treatment of Fees Relating to Debt Instruments and Other Securities
1545-BO09
TREAS/IRS
Proposed Rule Stage
Foreign Statement Reserves Under Section 954(i) for Purposes of Measuring Qualified Insurance Income
1545-BO16
TREAS/IRS
Proposed Rule Stage
Guidance on the Cure Provisions for Regulated Investment Companies and for Real Estate Investment Trusts
1545-BO19
TREAS/IRS
Proposed Rule Stage
Classification of Foreign Entities for U.S. Tax Purposes
1545-BO21
TREAS/IRS
Proposed Rule Stage
Regulations Under Section 336(e) to Revise the Treatment of Certain Stock Dispositions as Asset Sales
1545-BO26
TREAS/IRS
Proposed Rule Stage
Rules Relating to Employer-Provided Meals and Employer-Operated Eating Facilities
1545-BO29
TREAS/IRS
Proposed Rule Stage
Definition of Church Plan
1545-BO31
TREAS/IRS
Proposed Rule Stage
Rules Regarding Charitable Contributions of Inventory Under Section 170(e)(3)
1545-BO39
TREAS/IRS
Proposed Rule Stage
Guidance Under Section 707 for Disguised Sales of Partnership Interests
1545-BO42
TREAS/IRS
Proposed Rule Stage
Clarification of Intangible Property Definition and Valuation of Transfers of Intangible Property
1545-BO57
TREAS/IRS
Proposed Rule Stage
Accounting Periods and Methods of Accounting; Accounting for Redemption of Trading Stamps and Coupons
1545-BO65
TREAS/IRS
Proposed Rule Stage
Guidance Regarding the Determination of Built-In Gains and Losses
1545-BP07
TREAS/IRS
Proposed Rule Stage
Determination of Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits
1545-BP09
TREAS/IRS
Proposed Rule Stage
Regulations Under Section 245A and Related Provisions
1545-BP18
TREAS/IRS
Proposed Rule Stage
Deductions Under Sections 162 and 164
1545-BP26
TREAS/IRS
Proposed Rule Stage
Revision of the Life-Nonlife Group Regulations
1545-BP30
TREAS/IRS
Proposed Rule Stage
Regulations Under Section 6232 Related to the Centralized Partnership Audit Regime
1545-BP34
TREAS/IRS
Proposed Rule Stage
Modifications of Certain Mortgage Loans Held by a REMIC
1545-BP38
TREAS/IRS
Proposed Rule Stage
Allocation of Liabilities for Disguised Sales
1545-BP39
TREAS/IRS
Proposed Rule Stage
Subchapter S Statutory Changes and Calculations
1545-BP58
TREAS/IRS
Proposed Rule Stage
Additional Guidance Under Section 199A
1545-BP64
TREAS/IRS
Proposed Rule Stage
Guidance Under Section 704(d) (Basis Limitation on Allowance of Losses)
1545-BP68
TREAS/IRS
Proposed Rule Stage
Exchanges of Property for an Annuity
1545-BP77
TREAS/IRS
Proposed Rule Stage
Technical Amendment to Treasury Regulation Section 1.337(d)-7 for Certain Conversion Transactions
1545-BP78
TREAS/IRS
Proposed Rule Stage
SECURE Act Modifications to Certain Rules Governing 401(k) Plans and 401(m) Plans
1545-BP81
TREAS/IRS
Proposed Rule Stage
Allocation of Certain Expenses by Exempt Organizations With More Than One Unrelated Trade or Business
1545-BP86
TREAS/IRS
Proposed Rule Stage
Taxes on Prohibited Benefits Under Section 4967
1545-BP99
TREAS/IRS
Proposed Rule Stage
Taxes on Excess Benefit Transactions Under Section 4958 Involving Donor Advised Funds
1545-BQ00
TREAS/IRS
Proposed Rule Stage
Research and Experimentation Expenses
1545-BQ18
TREAS/IRS
Proposed Rule Stage
Guidance Regarding Treatment of Amounts Required to be Capitalized in Certain Transactions to Which Section 1.263(a)-5 Applies
1545-BQ19
TREAS/IRS
Proposed Rule Stage
Refunding Bonds
1545-BQ20
TREAS/IRS
Proposed Rule Stage
Proposed Regulations to Update the Rehabilitation Credit Regulations in Section 1.48-12
1545-BQ21
TREAS/IRS
Proposed Rule Stage
Diesel Fuel and Kerosene Excise Tax; Dye Injection
1545-BQ33
TREAS/IRS
Proposed Rule Stage
Requirements Related to Advanced Explanation of Benefits and Other Provisions Under the Consolidated Appropriations Act, 2021
1545-BQ37
TREAS/IRS
Proposed Rule Stage
Reimbursement and Expense Allowance Arrangements under RRTA
1545-BQ41
TREAS/IRS
Proposed Rule Stage
Trust Arrangements That Utilize Cash Value Insurance Policies to Provide Welfare Benefits
1545-BQ42
TREAS/IRS
Proposed Rule Stage
Certain Trust Arrangements Seeking to Qualify for Exception for Collectively Bargained Welfare Benefit Funds under Section 419A(f)(5)
1545-BQ43
TREAS/IRS
Proposed Rule Stage
Returns Relating to Digital Assets in Excess of $10,000 Received in a Trade or Business
1545-BQ45
TREAS/IRS
Proposed Rule Stage
Application of Section 367 to Section 304 Transactions
1545-BQ48
TREAS/IRS
Proposed Rule Stage
Updates to Substantiation Under Section 274
1545-BQ49
TREAS/IRS
Proposed Rule Stage
Updates to Earned Income Tax Credit Regulations
1545-BQ53
TREAS/IRS
Proposed Rule Stage
Higher Interest Rate Payable on Large Corporate Underpayments
1545-BQ56
TREAS/IRS
Proposed Rule Stage
Guidance on Net Operating Loss Deduction
1545-BQ68
TREAS/IRS
Proposed Rule Stage
Guidance Related to the Foreign Tax Credit under Sections 901 and 903 and Other Sections of the Internal Revenue Code, including in Light of Executive Order 14219
1545-BQ71
TREAS/IRS
Proposed Rule Stage
Section 1446(f) Supplemental Regulations
1545-BQ73
TREAS/IRS
Proposed Rule Stage
CARF: U.S. Broker Digital Transaction Reporting
1545-BQ82
TREAS/IRS
Proposed Rule Stage
Guidance Under Section 162(m)
1545-BQ87
TREAS/IRS
Proposed Rule Stage
Energy Efficient Commercial Buildings Deduction
1545-BQ91
TREAS/IRS
Proposed Rule Stage
Rollovers from Qualified Tuition Programs Under Section 529 to ROTH IRAs
1545-BR02
TREAS/IRS
Proposed Rule Stage
Suspension of the Statute of Limitations for Financial Disability
1545-BR04
TREAS/IRS
Proposed Rule Stage
Guidance under Section 6013(g) Election to Treat Nonresident Alien Individual as Resident of the United States
1545-BR05
TREAS/IRS
Proposed Rule Stage
Related-Party Partnership Basis Adjustment Transactions as Transactions of Interest
1545-BR07
TREAS/IRS
Proposed Rule Stage
Income of Foreign Governments and International Organizations
1545-BR10
TREAS/IRS
Proposed Rule Stage
Amount Qualifying as Distribution of Income Exempt from Sec. 2056A Tax
1545-BR12
TREAS/IRS
Proposed Rule Stage
Information Reporting for Tax-Advantaged Bonds
1545-BR13
TREAS/IRS
Proposed Rule Stage
Regulations on Definition of Section 413(e) Plan
1545-BR14
TREAS/IRS
Proposed Rule Stage
Welfare Benefit Fund Guidance
1545-BR15
TREAS/IRS
Proposed Rule Stage
Branded Prescription Drug Fee Discounts
1545-BR16
TREAS/IRS
Proposed Rule Stage
Definition of Dependent, Temporary Absence and Foster Care Placement
1545-BR18
TREAS/IRS
Proposed Rule Stage
Estate Tax Closing Letter User Fee Update
1545-BR22
TREAS/IRS
Proposed Rule Stage
DISC Non-U.S. Shareholder Listed Transaction
1545-BR24
TREAS/IRS
Proposed Rule Stage
Redetermination of Inclusion Ratio
1545-BR29
TREAS/IRS
Proposed Rule Stage
Section 45Z Clean Fuel Production Credit
1545-BR30
TREAS/IRS
Proposed Rule Stage
Safe Harbor Rules Relating to Required Distributions, Missing Participants, and Uncashed Checks
1545-BR34
TREAS/IRS
Proposed Rule Stage
Decommissioning Form 944, Form 941-PR, and Form 941-SS
1545-BR40
TREAS/IRS
Proposed Rule Stage
Time and Manner Provisions Governing Certain Elections Related to the Limitation on the Deduction of Investment Interest
1545-BR44
TREAS/IRS
Proposed Rule Stage
Insurance-Dedicated Exchange Traded Funds
1545-BR46
TREAS/IRS
Proposed Rule Stage
Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers
1545-BR47
TREAS/IRS
Proposed Rule Stage
Modification to Section 415(c) Compensation Definition Relating to Back Pay
1545-BR49
TREAS/IRS
Proposed Rule Stage
Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Pension Plans
1545-BR50
TREAS/IRS
Proposed Rule Stage
Transparency in Coverage (CMS-9882)
1545-BR51
TREAS/IRS
Proposed Rule Stage
Section 45U Zero-Emission Nuclear Power Production Credit
1545-BR52
TREAS/IRS
Proposed Rule Stage
Returns Relating to Sales or Exchanges of Certain Partnership Interests.
1545-BR54
TREAS/IRS
Proposed Rule Stage
Preparer Tax Identification Number (PTIN) User Fee Update
1545-BR56
TREAS/IRS
Proposed Rule Stage
Withdrawal of TD 10028, Treas. Reg. 1.6011-18, Regarding Certain PS Related-Party Basis Adj Transactions and TOI
1545-BR57
TREAS/IRS
Proposed Rule Stage
Removing Sec. 6034(b) Filing Requirements for Certain Trusts
1545-BR58
TREAS/IRS
Proposed Rule Stage
Treatment of Shareholders of Certain Passive Foreign Investment Companies
1545-BR59
TREAS/IRS
Proposed Rule Stage
Guidance on the Foreign Investment in Real Property Tax Act of 1980
1545-BR60
TREAS/IRS
Proposed Rule Stage
UPDATING REGULATION REFERENCES TO DEPARTMENT OF JUSTICE TAX DIVISION
1545-BR65
TREAS/IRS
Proposed Rule Stage
Eliminating Unnecessary Tax Regulations
1545-BR68
TREAS/IRS
Final Rule Stage
Tractors, Trailers, Trucks, and Tires; Definition of Highway
1545-BE31
TREAS/IRS
Final Rule Stage
Disallowance of Partnership Loss Transfers and Basis Reduction in Stock of a Corporate Partner
1545-BE98
TREAS/IRS
Final Rule Stage
Income of Foreign Governments and International Organizations
1545-BG08
TREAS/IRS
Final Rule Stage
Treatment of Grantor of an Option on a Partnership Interest
1545-BH89
TREAS/IRS
Final Rule Stage
Transactions With Foreign Trusts and Information Reporting on Transactions With Foreign Trusts and Large Foreign Gifts
1545-BI04
TREAS/IRS
Final Rule Stage
Guidance Under Section 2053 on the Application of Present Value Concepts to the Amount Deductible
1545-BI11
TREAS/IRS
Final Rule Stage
Taxes on Taxable Distributions Under Section 4966
1545-BI33
TREAS/IRS
Final Rule Stage
Definition of Dependent Under Section 152
1545-BI35
TREAS/IRS
Final Rule Stage
Definition of Limited Partner for Material Participation
1545-BJ33
TREAS/IRS
Final Rule Stage
Modification of Basis Allocation Rules Under Section 755
1545-BJ35
TREAS/IRS
Final Rule Stage
Inventory Price Index Computation (IPIC) Pooling for Manufactured and Resale Goods
1545-BJ66
TREAS/IRS
Final Rule Stage
Amendment of Consolidated Returns Regulations to Reflect Current Law
1545-BJ87
TREAS/IRS
Final Rule Stage
Fractions Rule and Partnership Allocations
1545-BL22
TREAS/IRS
Final Rule Stage
Section 267--Transactions Between Related Persons and Partnerships
1545-BL51
TREAS/IRS
Final Rule Stage
Treatment of Income From Indian Fishing Rights-Related Activity as Compensation
1545-BL61
TREAS/IRS
Final Rule Stage
Net Investment Income Tax
1545-BL74
TREAS/IRS
Final Rule Stage
Disguised Payments for Services
1545-BM12
TREAS/IRS
Final Rule Stage
Application of Normal Retirement Age Regulations to Governmental Plans
1545-BM22
TREAS/IRS
Final Rule Stage
Exception to Foreign Personal Holding Company Income for Foreign Currency Gain or Loss
1545-BM80
TREAS/IRS
Final Rule Stage
Additional Rules Regarding Information Reporting of Minimum Essential Coverage
1545-BN23
TREAS/IRS
Final Rule Stage
Amendments to Regulations Regarding Education Tax Credits
1545-BN27
TREAS/IRS
Final Rule Stage
Guidance on the Definition of Registered Form
1545-BN60
TREAS/IRS
Final Rule Stage
Interest Capitalization Requirements for Improvements to Designated Property
1545-BN93
TREAS/IRS
Final Rule Stage
Centralized Partnership Audit Rules
1545-BO00
TREAS/IRS
Final Rule Stage
Foreign Currency Contracts Under Section 1256(g)(2)
1545-BO06
TREAS/IRS
Final Rule Stage
Bad Debt Deductions
1545-BO11
TREAS/IRS
Final Rule Stage
Deemed Distributions Under Section 305(c) of Stock and Rights to Acquire Stock
1545-BO25
TREAS/IRS
Final Rule Stage
Partnership Transactions Involving Equity Interests of a Partner
1545-BO44
TREAS/IRS
Final Rule Stage
Clarification of the Coordination of the Transfer Pricing Rules With Other Code Provisions
1545-BO45
TREAS/IRS
Final Rule Stage
Exclusion From Gross Income of Previously Taxed Earnings and Profits
1545-BO61
TREAS/IRS
Final Rule Stage
MEPs and the Unified Plan Rule
1545-BO97
TREAS/IRS
Final Rule Stage
Guidance on the Timing of the Use or Allocation of Forfeitures in Qualified Retirement Plans
1545-BO98
TREAS/IRS
Final Rule Stage
Application of the Employer Shared Responsibility & Certain Nondiscrimination Rules to HRAs and Other Account-Based Group Health Plans Integrated With Individual Health Insurance Coverage or Medicare
1545-BP17
TREAS/IRS
Final Rule Stage
Compliance Monitoring II--Section 42 Low-Income Housing
1545-BP59
TREAS/IRS
Final Rule Stage
Payment by Credit Card and Debit Card
1545-BP66
TREAS/IRS
Final Rule Stage
Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and Section 954(c)(6)
1545-BP83
TREAS/IRS
Final Rule Stage
Exception to Passive Income Characterization of Certain Insurance Companies With Respect to Passive Foreign Investment Companies
1545-BP91
TREAS/IRS
Final Rule Stage
Guidance on Passive Foreign Investment Companies Held Through Domestic Partnerships
1545-BP94
TREAS/IRS
Final Rule Stage
Final Chapters 3 and 4 Burden Reduction Regulations
1545-BP95
TREAS/IRS
Final Rule Stage
Additional Guidance for Reporting and Transfer for Value Rules Relating to Life Insurance Transactions
1545-BQ07
TREAS/IRS
Final Rule Stage
Regulations Governing Practice Before the Internal Revenue Service
1545-BQ12
TREAS/IRS
Final Rule Stage
Taxability of Tribally Chartered Corporations
1545-BQ13
TREAS/IRS
Final Rule Stage
Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement
1545-BQ15
TREAS/IRS
Final Rule Stage
Limitation on the Special Rule of Section 20.2010-1(c) Regarding a Difference in the Basic Exclusion Amount
1545-BQ22
TREAS/IRS
Final Rule Stage
Continuing Guidance Under Section 163(j)
1545-BQ25
TREAS/IRS
Final Rule Stage
Amendments to the Regulations for Continuing Education Requirements of the Joint Board for the Enrollment of Actuaries
1545-BQ30
TREAS/IRS
Final Rule Stage
Superfund Chemical Tax and Superfund Imported Substance Tax
1545-BQ40
TREAS/IRS
Final Rule Stage
Guidance Related to the Foreign Tax Credit under Sections 901, 903 and 861
1545-BQ46
TREAS/IRS
Final Rule Stage
Section 42, Average Income Test Procedures
1545-BQ47
TREAS/IRS
Final Rule Stage
Rules Relating to the Use of Electronic Media to Make Participant Elections and Spousal Consents
1545-BQ50
TREAS/IRS
Final Rule Stage
Independent Dispute Resolution Operations
1545-BQ55
TREAS/IRS
Final Rule Stage
Charitable Remainder Annuity Trust Listed Transaction
1545-BQ58
TREAS/IRS
Final Rule Stage
Excise Tax on Repurchase of Corporate Stock
1545-BQ59
TREAS/IRS
Final Rule Stage
Malta Personal Retirement Scheme Listed Transaction
1545-BQ61
TREAS/IRS
Final Rule Stage
SECURE 2.0 Updates to Required Minimum Distribution Rules
1545-BQ66
TREAS/IRS
Final Rule Stage
Identification of Monetized Installment Sale Transactions as Listed Transactions
1545-BQ69
TREAS/IRS
Final Rule Stage
Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k)
1545-BQ70
TREAS/IRS
Final Rule Stage
Certain Dual Consolidated Loss Rules
1545-BQ72
TREAS/IRS
Final Rule Stage
Substantiation Requirements and Qualified Non personal Use Vehicles
1545-BQ83
TREAS/IRS
Final Rule Stage
Corporate Alternative Minimum Tax
1545-BQ84
TREAS/IRS
Final Rule Stage
Revising Qualified Domestic Trust Regulations under Section 2056A to Update Outdated References and Procedures
1545-BQ88
TREAS/IRS
Final Rule Stage
Basket Contract Transactions as Listed Transactions
1545-BQ89
TREAS/IRS
Final Rule Stage
Sec. 5000D Excise Tax
1545-BQ92
TREAS/IRS
Final Rule Stage
Indian General Welfare Benefits under Section 139E
1545-BQ95
TREAS/IRS
Final Rule Stage
Advance Notice of Third-Party Contacts
1545-BQ96
TREAS/IRS
Final Rule Stage
1.355-5 Reg Amendment
1545-BR00
TREAS/IRS
Final Rule Stage
Automatic Enrollment Requirements Under Section 414A
1545-BR08
TREAS/IRS
Final Rule Stage
SECURE 2.0 Act Updates to Catch-up Contribution Rules Under Section 414(v)
1545-BR11
TREAS/IRS
Final Rule Stage
Base erosion and anti-abuse tax
1545-BR20
TREAS/IRS
Final Rule Stage
Source of Income from Cloud Transactions
1545-BR21
TREAS/IRS
Final Rule Stage
Section 25C Energy Efficient Home Improvement Credit
1545-BR27
TREAS/IRS
Final Rule Stage
Estate Tax Closing Letter User Fee Update
1545-BR28
TREAS/IRS
Final Rule Stage
Guidance Regarding Certain Matters Relating to Corporate Separations, Incorporations, and Reorganizations
1545-BR32
TREAS/IRS
Final Rule Stage
Application of Election out of Subchapter K to Certain Applicable Entities
1545-BR36
TREAS/IRS
Final Rule Stage
Accounting for Disregarded Transactions Between a Qualified Business Unit and Its Owner
1545-BR37
TREAS/IRS
Final Rule Stage
Preparer Tax Identification Number (PTIN) User Fee Update
1545-BR55
TREAS/OCC
Proposed Rule Stage
Licensing Amendments
1557-AF25
TREAS/OCC
Proposed Rule Stage
Community Reinvestment Act Regulations
1557-AF30
TREAS/OCC
Proposed Rule Stage
Regulatory Capital Rules: Enhanced Supplementary Leverage Ratio Standards for U.S. Global Systemically Important Bank Holding Companies and Certain of Their Subsidiary Insured Depository Institutions
1557-AF31
TREAS/OCC
Proposed Rule Stage
Rescinding and Amending Regulations Consistent with Executive Order 14219
1557-AF32
TREAS/OCC
Final Rule Stage
Availability of Information Under the Freedom of Information Act
1557-AE76
TREAS/OCC
Final Rule Stage
Business Combinations Under the Bank Merger Act; Rescission
1557-AF29