Administrative Guidance

Section 45Q

• 2020-07-22 – Proposed Regulations: Credit for Carbon Oxide Sequestration

Section 59A

• 2020-10-09 – Final Regulations: Additional Rules Regarding Base Erosion and Anti-Abuse Tax
• 2019-12-06 – Proposed Regulations: Additional Rules Regarding Base Erosion and Anti-Abuse Tax
• 2019-12-06 – Final Regulations: Base Erosion and Anti-Abuse Tax
• 2018-12-21 – Proposed Regulations: Base Erosion and Anti-Abuse Tax

Section 162(m)

• 2020-12-30 – Final Regulations: Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m)
• 2018-08-21 – Notice 2018-68, Guidance on the Application of Section 162(m)

Section 162(f)

• 2020-05-13 – Proposed Regulations: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information With Respect to Certain Fines, Penalties, and Other Amounts

Section 163(j)

• 2021-01-19 – Final Regulations: Additional Guidance Regarding Limitation on Deduction for Business Interest Expense
• 2020-09-14 – Proposed Regulations: Limitation on Deduction for Business Interest Expense; Allocation of Interest Expense by Passthrough Entities; Dividends Paid by Regulated Investment Companies; Application of Limitation on Deduction for Business Interest Expense to United States Shareholders of Controlled Foreign Corporations and to Foreign Persons with Effectively Connected Income
• 2020-09-14 – Final Regulations: Limitation on Deduction for Business Interest Expense
• 2020-07-28 – Proposed Regulations: Notice 2020-59, Safe Harbor for Certain Qualified Residential Living Facility Trade or Businesses
• 2019-04-08 – Rev. Proc. 2020-20, Administrative, Procedural, and Miscellaneous
• 2018-12-28 – Proposed Regulations: Limitation on Deduction for Business Interest Expense
• 2018-11-26 – Rev. Proc. 2018-59, Safe Harbor for Certain Infrastructure Trades or Businesses
• 2018-04-02 – Notice 2018-28, Initial Guidance Under Section 163(j) as Applicable to Taxable Years Beginning After December 31, 2017

Section 168(k)

• 2020-11-10 – Final Regulations: Additional First Year Depreciation Deduction
• 2020-04-17 – Rev. Proc. 2020-25, Additional first year depreciation deduction for property acquired and placed in service after September 27, 2017
• 2019-09-24 – Proposed Regulations: Additional First Year Depreciation Deduction
• 2019-09-24 – Final Regulations: Additional First Year Depreciation Deduction
• 2019-07-31 – Rev. Proc. 2019-33, Additional first year depreciation
• 2018-12-21 – Notice 2019-08, Time and Manner of Making Election
• 2018-08-08 – Proposed Regulations: Additional First Year Depreciation Deduction

Section 199A

• 2021-01-19 – Rules for Cooperatives and their Patrons 
• 2020-06-25 – Qualified Business Income Deduction
• 2019-09-24 – Rev. Proc. 2019-38, Trade or Business Safe Harbor: Rental Real Estate
• 2019-02-08 – Final Regulations: Qualified Business Income Deduction
• 2019-02-08 – Proposed Regulations: Qualified Business Income Deduction
• 2019-01-18 – Notice 2019-7, Trade or Business Safe Harbor: Rental Real Estate
• 2018-08-08 – Notice 2018-64, Methods for Calculating W-2 Wages for Purposes of Section 199A
• 2018-08-16 – Proposed Regulations: Qualified Business Income Deduction

Section 245A

• 2020-12-01 – Coordination of Extraordinary Disposition and Disqualified Basis Rules
• 2020-08-27 – Proposed Regulations: Coordination of Extraordinary Disposition and Disqualified Basis Rules
• 2020-08-27 – Final Regulations: Limitation on Deduction for Dividends Received from Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception
• 2019-06-14 – Temporary Regulations: Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception
• 2018-11-05 – Proposed Regulations: Amount Determined Under Section 956 for Corporate United States Shareholders

Section 250

• 2020-07-15 – Final Regulations: Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income
• 2019-04-12 – Proposed Regulations: Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income; Correction
• 2019-04-11 – Proposed Regulations: Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income; Correction
• 2019-03-06 – Proposed Regulations: Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income

Section 263A, 448, 460 and 471

• 2021-01-05 – Small Business Taxpayer Exceptions Under Sections 263A, 448, 460 and 471

Section 267A

• 2020-04-08 – Proposed Regulations: Guidance Involving Hybrid Arrangements and the Allocation of Deductions Attributable to Certain Disqualified Payments under Section 951A (Global Intangible Low-Taxed Income)
• 2020-04-08 – Final Regulations: Rules Regarding Certain Hybrid Arrangements
• 2018-12-28 – Proposed Regulations: Rules Regarding Certain Hybrid Arrangements

Section 274

• 2020-12-16 – Qualified Transportation Fringe, Transportation and Commuting Expenses Under Section 274
• 2018-10-03 – Notice 2018-76, Expenses for Business Meals Under Section 274

Section 402(c)

• 2021-01-06 – Rollover Rules for Qualified Plan Loan Offset Amounts

Section 451

• 2021-01-06 – Taxable Year of Income Inclusion Under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items
• 2020-12-22 – Final Regulations: Taxable Year of Income Inclusion under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items
• 2019-09-09 – Proposed Regulations: Taxable Year of Income Inclusion under an Accrual Method of Accounting
• 2019-09-09 – Proposed Regulations: Advance Payments for Goods, Services, and Other Items
• 2019-07-15 – Final Regulations: Regulations Regarding Advance Payments for Goods and Long-Term Contracts
• 2018-10-15 – Proposed Regulations: Removal of Regulations on Advance Payments for Goods and Long-Term Contracts
• 2018-09-27 – Notice 2018-80, Guidance Under Section 451(b) Related to Market Discount
• 2018-04-12 – Notice 2018-35, Changes in Accounting Periods and Method of Accounting

Section 512(a)(6)

• 2020-12-20 – Unrelated Business Taxable Income Separately Computed for Each Trade or Business

Section 529A

• 2020-11-29 – Guidance Under Section 529A: Qualified ABLE Programs

Section 863

• 2020-12-11 – Source of Income From Certain Sales of Personal Property

Section 864(c)(8)

• 2020-11-30 – Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in a U.S. Trade or Business
• 2020-11-06 – Gain or Loss of Foreign Persons From Sale or Exchange of Certain Partnership Interests
• 2018-12-27 – Proposed Regulations: Gain or Loss of Foreign Persons From Sale or Exchange of Certain Partnership Interests

Section 904

• 2020-09-29 – Proposed Regulations: Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income
• 2020-09-29 – Final Regulations: Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), Consolidated Groups, Hybrid Arrangements and Certain Payments under Section 951A
• 2019-12-17 – Proposed Regulations: Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, the Definition of Financial Services Income, Foreign Tax Redeterminations Under Section 905(c), the Disallowance of Certain Foreign Tax Credits Under Section 965(g), and the Application of the Foreign Tax Credit Limitation to Consolidated Groups
• 2019-12-17 – Final and Temporary Regulations: Foreign Tax Credit Guidance Related to the Tax Cuts and Jobs Act, Overall Foreign Loss Recapture, and Foreign Tax Redeterminations
• 2019-03-06 – Proposed Regulations: Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act; Correction
• 2018-12-07 – Proposed Regulations: Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act

Section 951A

• 2020-12-01 – Coordination of Extraordinary Disposition and Disqualified Basis Rules
• 2020-07-23 – Final Regulations: Guidance under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax
• 2020-07-23 – Proposed Regulations: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax
• 2019-08-22 – Notice 2019-46, Domestic Partnerships and S Corporations Filing Under Proposed GILTI Regulations
• 2019-06-14 – Final and Temporary Regulations: Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits
• 2019-06-14 – Proposed Regulations: Guidance under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible Low-Taxed Income)
• 2018-10-10 – Proposed Regulations: Guidance Related to Section 951A (Global Intangible Low-Taxed Income)

Section 956

• 2019-06-25 – Amount Determined Under Section 956 for Corporate United States Shareholders; Correction
• 2019-05-23 – Final Regulations: Amount Determined Under Section 956 for Corporate United States Shareholders

Section 958

• 2020-09-22 – Proposed Regulations: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6)
• 2020-09-22 – Final Regulations: Ownership Attribution Under Section 958 Including for Purposes of Determining Status as Controlled Foreign Corporation or United States Shareholder
• 2019-10-02 – Proposed Regulations: Ownership Attribution Under Section 958 Including For Purposes of Determining Status as Controlled Foreign Corporation or United States Shareholder
• 2019-10-01 – Rev. Proc. 2019-40

Section 959

• 2018-12-14 – Notice 2019-01, Previously Taxed Earnings and Profits Accounts

Section 960

• 2019-12-17 – Proposed Regulations: Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, the Definition of Financial Services Income, Foreign Tax Redeterminations Under Section 905(c), the Disallowance of Certain Foreign Tax Credits Under Section 965(g), and the Application of the Foreign Tax Credit Limitation to Consolidated Groups
• 2019-12-17 – Final and Temporary Regulations: Foreign Tax Credit Guidance Related to the Tax Cuts and Jobs Act, Overall Foreign Loss Recapture, and Foreign Tax Redeterminations
• 2018-12-07 – Proposed Regulations: Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act

Section 965

• 2020-11-12 – Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), Consolidated Groups, Hybrid Arrangements and Certain Payments Under Section 951A
• 2019-02-05 – Final Regulations: Guidance Regarding the Transition Tax Under Section 965 and Related Provisions
• 2018-10-01 – Notice 2018-78, Additional Guidance Under Section 965
• 2018-08-09 – Proposed Regulations: Guidance Regarding the Transition Tax Under Section 965 and Related Provisions
• 2018-06-18 – Questions and Answers About Reporting Related to Section 965 on 2017 Tax Returns
• 2018-04-04 – Notice 2018-26, Additional Guidance Under Section 965
• 2018-01-19 – Notice 2018-13, Additional Guidance Under Section 965 and Guidance Under Sections 863 and 6038 in Connection with the Repeal of Section 958(b)(4)
• 2017-12-29 – Notice 2018-07, Guidance under Section 965

Section 1031

• 2020-12-20 – Statutory Limitations on Like-Kind Exchanges
• 2020-06-12 – Proposed Regulations: Statutory Limitations on Like-Kind Exchanges

Section 1061

• 2021-01-19 – Guidance Under Section 1061
• 2018-03-01 – Notice 2018-18, Guidance Under Section 1061, Partnership Interests Held in Connection with Performance of Services

Section 1297

• 2021-01-15 – Guidance on Passive Foreign Investment Companies
• 2019-07-11 – Proposed Regulations: Guidance on Passive Foreign Investment Companies

Section 1400Z-2

• 2020-01-13 – Investing in Qualified Opportunity Funds
• 2018-10-19 – Rev. Rul. 2018-29, Special Rules for Capital Gains Invested in Opportunity Zones

Section 1446(f)

• 2018-04-02 – Notice 2018-29, Guidance Regarding the Implementation of New Section 1446(f) for Partnership Interests That Are Not Publicly Traded
• 2017-12-29 – Notice 2018-08, Revised Timeline and Other Guidance Regarding the Implementation of New Section 1446(f)

Sections 1502, 1503 

• 2020-10-27 – Consolidated Net Operating Losses

Section 3402

• 2020-10-06 – Income Tax Withholding From Wages

Section 3405(a)

• 2020-10-01 – Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a)

Section 4960

• 2021-01-19 – Tax on Excess Tax-Exempt Organization Executive Compensation
• 2019-04-09 –  Final Regulations: 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

Section 4968

• 2019-07-03 – Proposed Regulations: Guidance on the Determination of the Section 4968 Excise Tax Applicable to Certain Private Colleges and Universities
• 2018-06-08 – Notice 2018-55, Guidance on the Calculation of Net Investment Income for Purposes of the Section 4968 Excise Tax Applicable to Certain Private Colleges and Universities

Section 6050X

• 2021-01-19 – Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Related Information Reporting Requirements
• 2020-05-13 – Proposed Regulations: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information With Respect to Certain Fines, Penalties, and Other Amounts
• 2018-03-27 – Notice 2018-23, Transitional Guidance Under Sections 162(f) and 6050X with Respect to Certain Fines, Penalties, and Other Amounts

Section 6050Y

• 2019-10-31 – Final Regulations: Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules
• 2019-03-25 – Proposed Regulations: Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules