Table of Contents

• REG-136565-09
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background and Explanation of Provisions
    • Proposed Effective/ Applicability Date:
    • Special Analyses
    • Comments and Public Hearing
  • Proposed Amendments to the Regulations
    • PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE.
    • PART 301—PROCEDURE AND ADMINISTRATION
  • Drafting Information
• REG-109564-10
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Removal of De Minimis Partner Rule in §1.704-1(b)(2)(iii)(e)
    • Proposed Effective Date
    • Special Analyses
    • Comments and Requests for a Public Hearing
  • Proposed Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• Announcement 2011-76