Internal Revenue Service

74 Fed. Reg. 25429 (May 28, 2009) (final regulations) (to be codified at 26 C.F.R. Part 1). This document contains final regulations that provide guidance regarding the information reporting requirements contained in section 6045(e) of the Internal Revenue Code on sales or exchanges of standing timber for lump-sum (outright) payments. View this document.

73 Fed. Reg. 51719 (September 5, 2008) (correction to final and temporary regulations) (to be codified at 26 C.F.R. Part 1). This document corrects final and temporary regulations that were published in the Federal Register on Tuesday, July 22, 2008 relating to the averaging of farm and fishing income in computing income tax liability. View this document.

73 Fed. Reg. 51747 (September 5, 2008) (correction to notice of proposed rulemaking by cross-reference to temporary regulations). This document corrects a notice of proposed rulemaking by cross-reference to temporary regulations that was published in the Federal Register on Tuesday, July 22, 2008 relating to the averaging of farm and fishing income in computing income tax liability. View this document.

73 Fed. Reg. 49981 (August 25, 2008) (correction to notice of proposed rulemaking). This document contains a correction to a notice of proposed rulemaking that was published on July 29, 2008 relating to credits and payments for alcohol mixtures, biodiesel mixtures, renewable diesel mixtures, alternative fuel mixtures, and alternative fuel sold for use or used as a fuel, as well as proposed regulations relating to the definition of gasoline and diesel fuel. View this document.

73 Fed. Reg. 43890 (July 29, 2008) (notice of proposed rulemaking) (to be codified at 26 C.F.R. Parts 1, 40 and 48). This document contains proposed regulations relating to credits and payments for alcohol mixtures, biodiesel mixtures, renewable diesel mixtures, alternative fuel mixtures, and alternative fuel sold for use or used as a fuel, as well as proposed regulations relating to the definition of gasoline and diesel fuel. View this document.

73 Fed. Reg. 42522 (July 22, 2008) (final and temporary regulations) (to be codified at 26 C.F.R. Part 1). This document contains final and temporary regulations under section 1301 of the Internal Revenue Code relating to the averaging of farm and fishing income in computing income tax liability. View this document.

73 Fed. Reg. 42538 (July 22, 2008) (notice of proposed rulemaking by cross-reference to temporary regulations). In this issue of the Federal Register, the IRS is issuing final and temporary regulations under section 1301 of the Internal Revenue Code relating to the averaging of farm and fishing income in computing income tax liability. The text of those temporary regulations also serves as the text of these proposed regulations. View this document.

71 Fed. Reg. 8945 (February 22, 2006) (final rule) (to be codified at 26 C.F.R. Part 301). This document contains final regulations that incorporate and clarify the phrase “return information reflected on returns” in conformance with the terms of section 6103(j)(5) of the Internal Revenue Code (Code), which provides for limited disclosures of returns and return information in connection with the census of agriculture. These final regulations also remove certain items of return information that the Department of Agriculture no longer needs for conducting the census of agriculture.       View this document.

70 Fed. Reg. 43811 (July 29, 2005) (proposed rule) (to be codified at 26 C.F.R. Part 1). This document contains proposed regulations that prescribe the form that cooperatives must use to file their income tax returns. The regulations affect all cooperatives that are currently required to file an income tax return on either Form 1120, "U.S. Corporation Income Tax Return," or Form 990-C, "Farmers" Cooperative Association Income Tax Return."       View this document.

69 Fed. Reg. 53804 (September 3, 2004) (final rule) (to be codified at 26 C.F.R. Part 1). This document contains corrections to final regulations that were published in the Federal Register on Friday, July 16, 2004 (69 FR 42551) relating to partnership transactions involving contracts accounted for under a long-term contract method of accounting. View this document.

69 Fed. Reg. 53862 (September 3, 2004) (proposed rule) (to be codified at 26 C.F.R. Part 26). This document contains proposed regulations relating to the predeceased parent rule, which provides an exception to the general rules of section 2651 of the Internal Revenue Code for determining the generation assignment of a transferee of property for generation-skipping transfer tax purposes. These proposed regulations also provide rules regarding a transferee assigned to more than one generation. View this document.

69 Fed. Reg. 53664 (September 2, 2004) (proposed rule) (to be codified at 21 C.F.R. Part 1). This document changes the date of the public hearing on the notice of proposed rulemaking that relates to the application of section 1045 of the Internal Revenue Code (Code) to partnerships and their partners. It also extends the time to submit outlines of oral comments for the hearing. View this document.