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Choosing an item from <span class="suggestion-header-example">suggestions</span> will bring you directly to the content. </p> <p> Background and more details are available in the <em> <a href="/reader-aids/recent-updates/2024/10/combined-search-and-navigation-omni-box">Search & Navigation</a> </em> guide. </p> </div> </div> <div class="cfr-ref-wrapper go-to-cfr-reference"> <form class="simple_form go-to-cfr-reference" data-suggestions-target="form" data-turbo="false" action="/documents/search" accept-charset="UTF-8" method="get"><input name="utf8" type="hidden" value="✓" autocomplete="off" /> <div class="input-group input-group-lg"> <input type="text" class="form-control" placeholder="Enter a search term or FR reference (eg 88 FR 382)" aria-describedby="reference-search-icon" data-autocomplete-target="input" data-suggestions-target="input" name="conditions[term]" id="suggestion_query"> <span class="input-group-btn" id="reference-search-icon" aria-label="search"> <button class="btn btn-optional" type="button" data-suggestions-target="searchIcon" data-action="click->suggestions#goDefault"> <span class="icon-fr2 icon-fr2-Search "></span> </button> </span> </div> <div data-autocomplete-target="results" data-suggestions-target="results"></div> </form> </div> </div> </div> <form class="simple_form go-to-cfr-reference hidden" data-suggestions-target="nonModalForm" action="/documents/search" accept-charset="UTF-8" method="get"><input name="utf8" type="hidden" value="✓" autocomplete="off" /> <input data-autocomplete-target="hidden" autocomplete="off" type="hidden" name="cfr[suggestion_id]" id="cfr_suggestion_id" /> <div class="input-group input-group-lg"> <input type="text" class="form-control string optional" data-action="focus->suggestions#modal" placeholder="Enter a search term or CFR reference (eg. fishing or 1 CFR 1.1)" type="text" data-suggestions-target="nonModalInput" name="conditions[term]" id="suggestion"> <span class="input-group-btn" data-action="click->suggestions#go"> <button class="btn btn-optional" type="button" data-suggestions-target="nonModalSearchIcon" data-action="click->suggestions#go"> </button> </span> </div> </form> </div> </div> <div> <div id="suggestions" class="agency-scoped-search" data-controller="suggestions autocomplete" data-autocomplete-url-value="/suggestions" data-autocomplete-delay-value="300"> <div class="modal hidden" data-controller="modal" data-action="keyup@document->modal#escClose" data-suggestions-target="modal"> <button class="backdrop" type="button" tabindex="-1" data-action="modal#close"></button> <div class="content"> <div class="panel panel-default panel-info" data-suggestions-target="help"> <div class="panel-heading"> <span class="icon-fr2 icon-fr2-badge_x" style="float: right;" data-action="click->modal#forceClose"></span> <p> Enter a search term or FR citation e.g. <span> <span data-action="click->suggestions#fillExample" class="example badge badge-info">88 FR 382</span> <span data-action="click->suggestions#fillExample" class="example badge badge-info desktop-only">30 FR 7878</span> <span data-action="click->suggestions#fillExample" class="example badge badge-info">2024-13208</span> <span data-action="click->suggestions#fillExample" class="example badge badge-info">USDA</span> <span data-action="click->suggestions#fillExample" class="example badge badge-info desktop-only">09/05/24</span> <span data-action="click->suggestions#fillExample" class="example badge badge-info">RULE</span> <span data-action="click->suggestions#fillExample" class="example badge badge-info desktop-only">0503-AA39</span> <span data-action="click->suggestions#fillExample" class="example badge badge-info desktop-only">SORN</span> </span> </p> <p class="desktop-only"> Choosing an item from <span class="suggestion-header-example">full text search results</span> will bring you to those results. Pressing enter in the search box will also bring you to search results. Choosing an item from <span class="suggestion-header-example">suggestions</span> will bring you directly to the content. </p> <p> Background and more details are available in the <em> <a href="/reader-aids/recent-updates/2024/10/combined-search-and-navigation-omni-box">Search & Navigation</a> </em> guide. </p> </div> </div> <div class="cfr-ref-wrapper go-to-cfr-reference"> <form class="simple_form go-to-cfr-reference" data-suggestions-target="form" data-turbo="false" action="/documents/search" accept-charset="UTF-8" method="get"><input name="utf8" type="hidden" value="✓" autocomplete="off" /> <input name="conditions[agencies][]" value="internal-revenue-service" data-param="agencies[]" autocomplete="off" type="hidden" id="search_agencies" /> <div class="input-group input-group-lg"> <input type="text" class="form-control" placeholder="Enter a search term or FR reference (eg 88 FR 382)" aria-describedby="reference-search-icon" data-autocomplete-target="input" data-suggestions-target="input" name="conditions[term]" id="suggestion_query"> <span class="input-group-btn" id="reference-search-icon" aria-label="search"> <button class="btn btn-optional" type="button" data-suggestions-target="searchIcon" data-action="click->suggestions#goDefault"> <span class="icon-fr2 icon-fr2-Search "></span> </button> </span> </div> <div data-autocomplete-target="results" data-suggestions-target="results"></div> </form> </div> </div> </div> <form class="simple_form go-to-cfr-reference hidden" data-suggestions-target="nonModalForm" action="/documents/search" accept-charset="UTF-8" method="get"><input name="utf8" type="hidden" value="✓" autocomplete="off" /> <input data-autocomplete-target="hidden" autocomplete="off" type="hidden" name="cfr[suggestion_id]" id="cfr_suggestion_id" /> <div class="input-group input-group-lg"> <input type="text" class="form-control string optional" data-action="focus->suggestions#modal" placeholder="Enter a search term or CFR reference (eg. fishing or 1 CFR 1.1)" type="text" data-suggestions-target="nonModalInput" name="conditions[term]" id="suggestion"> <span class="input-group-btn" data-action="click->suggestions#go"> <button class="btn btn-optional" type="button" data-suggestions-target="nonModalSearchIcon" data-action="click->suggestions#go"> </button> </span> </div> </form> </div> </div>  <div class="bootstrap-scope">  <div class="wrapper"> <div class="container fixed"> <div id="agency-grid" class="agencies"> <div class="agency-header"> <h1> <img alt="agency logo" class="agency-logo loading" data-src="https://agency-logos.federalregister.gov/254/thumb.png?1322603485" src="/assets/orange_loader-b0d396a2c0afa3ac140227105f3980be708f75efdca0bf85366499f080a155f1.gif" /> Internal Revenue Service </h1> <div class="search-actions"> <p class="subscribe-wrapper pull-right"> <a class="subscription subscription_action " href=""><span class="icon-fr2 icon-fr2-message "></span> <span class="icon-fr2 icon-fr2-rss "></span> Subscribe</a> </p> </div> </div> <div class="page-summary"> <div class="description"> <p>The Office of the Commissioner of Internal Revenue was established by act of July 1, 1862 (<a href="https://www.govinfo.gov/link/uscode/26/7802" class="usc external" target="_blank" rel="noopener noreferrer">26 U.S.C. 7802</a>). The Internal Revenue Service (IRS) is responsible for administering and enforcing the internal revenue laws and related statutes, except those relating to alcohol, tobacco, firearms, and explosives. Its mission is to collect the proper amount of tax revenue, at the least cost to the public, by efficiently applying the tax law with integrity and fairness. </p> </div> <div> <dl class="fr-list fr-list-inline sub-agency-list"> <dt>Agency URL:</dt> <dd><a href="http://www.irs.gov/">http://www.irs.gov/</a></dd> <dt>Parent Agency</dt> <dd> <a href="https://www.federalregister.gov/agencies/treasury-department">Treasury Department</a> </dd> </dl> </div> </div> <div id="embedded-search-area" class="embedded_search search-bar home-search-embedded"> <form id="embedded_entry_search_form" class="documents formtastic conditions" novalidate="novalidate" action="/documents/search" accept-charset="UTF-8" method="get"><input name="utf8" type="hidden" value="✓" autocomplete="off" /> <div id="search-input" data-controller="placeholder" data-placeholder-agency-scoped-search="true"> <label class="sr-only">Search Agency</label> <input class="search-term" placeholder="Search agency" data-action="focus->placeholder#suggestions" data-suggestions-target="nonModalInput" type="text" name="conditions[term]" id="conditions_term" /> <button name="button" type="submit" class="search-submit" data-action="click->placeholder#suggestions" data-suggestions-target="nonModalSearchIcon" id="conditions_submit" aria-label="Search"><span class="icon-fr2 icon-fr2-Search "></span></button> <ul> <li class="hidden optional" id="conditions_agencies_input"> <input type="hidden" name="conditions[agencies][]" id="conditions_agencies_" value="internal-revenue-service" autocomplete="off" /> </li> </ul> </div> <span id="expected_result_count" class="search-result-count"> 14,680 documents </span> </form></div> <div class="jump-menu"> <h6>On this Page</h6> <ul class="fr-list with-bullets enhanced"> <li> <a href="#pi-documents">Documents on Public Inspection</a> </li> <li> <a href="#significant-documents">Significant Documents</a> </li> <li> <a href="#documents">Recently Published Documents</a> </li> </ul> </div> <div id='pi-documents'> <div class="row"><div class="col-xs-12 col-md-12"><div class="stacked-embedded-search-result-header"><h1><span class='small-stack'>Pending <span>Publication</span></span>Documents on Public Inspection</h1> <div class="search-results-header top"> <p class="pull-left"> Showing 1-1 of <a href="/public-inspection/search?conditions%5Bagencies%5D%5B%5D=internal-revenue-service">1 result</a> </p> </div> </div></div></div><div class="row"><div class="col-xs-12 col-md-12"><ul class="search-result-documents public_inspection row"> <li class="col-xs-12 col-md-12 search-result-document doc-public-inspection"> <span class="icon-fr2 icon-doctype icon-fr2-notice rule_type doc_notice cj-tooltip" data-tooltip="Notice"></span> <div class="document-wrapper"> <h5> <a href="https://www.federalregister.gov/public-inspection/2025-02745/agency-information-collection-activities-proposals-submissions-and-approvals">Agency Information Collection Activities; Proposals, Submissions, and Approvals </a> </h5> <p class="metadata"> by the <a href="https://www.federalregister.gov/agencies/internal-revenue-service">Internal Revenue Service</a> scheduled for publication on 02/19/2025. </p> </div> </li> </ul> </div></div> </div> <div id='significant-documents'> <div class="row"><div class="col-xs-12 col-md-12"><div class="stacked-embedded-search-result-header"><h1><span class='small-stack'>Listing <span>of</span></span>Significant Documents</h1> <div class="search-results-header top"> <p class="pull-left"> Showing 1-5 of <a href="/documents/search?conditions%5Bagencies%5D%5B%5D=internal-revenue-service&conditions%5Bsignificant%5D=1">392 results</a> since 1994. View <a href="/documents/search?conditions%5Bagencies%5D%5B%5D=internal-revenue-service&conditions%5Bsignificant%5D=1&page=2&per_page=5">387 more</a> results. </p> </div> </div></div></div><div class="row"><div class="col-xs-12 col-md-12"><ul class="search-result-documents official row"> <li class="col-xs-12 col-md-12 search-result-document doc-published"> <span class="icon-fr2 icon-doctype icon-fr2-proposed_rule rule_type doc_proposed_rule cj-tooltip" data-tooltip="Proposed Rule"></span> <div class="document-wrapper"> <h5> <a href="https://www.federalregister.gov/documents/2025/02/05/2025-02251/administrative-requirements-for-an-election-to-exclude-applicable-unincorporated-organizations-from">Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K; Hearing Cancellation</a> </h5> <div class="document-clipping-actions" data-document-number="2025-02251"> <ul> <li class="clip-for-later"> <form class="add-to-clipboard formtastic document" novalidate="novalidate" action="/my/clippings" accept-charset="UTF-8" method="post"><input name="utf8" type="hidden" value="✓" autocomplete="off" /> <fieldset class="inputs"><ol> <li class="hidden input required" id="document_document_number_input"><input id="document_document_number" autocomplete="off" type="hidden" name="document[document_number]" /> </li> </ol></fieldset> <fieldset class="actions"><ol> <li class="action button_action " id="document_submit_action"><button name="button" type="submit">Add to clipboard</button></li> </ol></fieldset></form> </li> </ul> </div> <p class="metadata"> by the <a href="https://www.federalregister.gov/agencies/internal-revenue-service">Internal Revenue Service</a> on <a href="/documents/2025/02/05">02/05/2025</a>. </p> <p class="description"> This document contains proposed regulations that would provide certain administrative requirements for unincorporated organizations taking advantage of modifications to the rules governing elections to be excluded from the application of partnership tax rules. </p> </div> </li> <li class="col-xs-12 col-md-12 search-result-document doc-published"> <span class="icon-fr2 icon-doctype icon-fr2-rule rule_type doc_rule cj-tooltip" data-tooltip="Rule"></span> <div class="document-wrapper"> <h5> <a href="https://www.federalregister.gov/documents/2025/01/14/2025-00324/certain-partnership-related-party-basis-adjustment-transactions-as-transactions-of-interest">Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest</a> </h5> <div class="document-clipping-actions" data-document-number="2025-00324"> <ul> <li class="clip-for-later"> <form class="add-to-clipboard formtastic document" novalidate="novalidate" action="/my/clippings" accept-charset="UTF-8" method="post"><input name="utf8" type="hidden" value="✓" autocomplete="off" /> <fieldset class="inputs"><ol> <li class="hidden input required" id="document_document_number_input"><input id="document_document_number" autocomplete="off" type="hidden" name="document[document_number]" /> </li> </ol></fieldset> <fieldset class="actions"><ol> <li class="action button_action " id="document_submit_action"><button name="button" type="submit">Add to clipboard</button></li> </ol></fieldset></form> </li> </ul> </div> <p class="metadata"> by the <a href="https://www.federalregister.gov/agencies/internal-revenue-service">Internal Revenue Service</a> on <a href="/documents/2025/01/14">01/14/2025</a>. </p> <p class="description"> This document contains final regulations that identify certain partnership related-party basis adjustment transactions and substantially similar transactions as transactions of interest, a type of reportable transaction. Material advisors and certain participants in these transactions are required to file disclosures with the IRS and are subject... </p> </div> </li> <li class="col-xs-12 col-md-12 search-result-document doc-published"> <span class="icon-fr2 icon-doctype icon-fr2-rule rule_type doc_rule cj-tooltip" data-tooltip="Rule"></span> <div class="document-wrapper"> <h5> <a href="https://www.federalregister.gov/documents/2025/01/14/2024-31372/classification-of-digital-content-transactions-and-cloud-transactions">Classification of Digital Content Transactions and Cloud Transactions</a> </h5> <div class="document-clipping-actions" data-document-number="2024-31372"> <ul> <li class="clip-for-later"> <form class="add-to-clipboard formtastic document" novalidate="novalidate" action="/my/clippings" accept-charset="UTF-8" method="post"><input name="utf8" type="hidden" value="✓" autocomplete="off" /> <fieldset class="inputs"><ol> <li class="hidden input required" id="document_document_number_input"><input id="document_document_number" autocomplete="off" type="hidden" name="document[document_number]" /> </li> </ol></fieldset> <fieldset class="actions"><ol> <li class="action button_action " id="document_submit_action"><button name="button" type="submit">Add to clipboard</button></li> </ol></fieldset></form> </li> </ul> </div> <p class="metadata"> by the <a href="https://www.federalregister.gov/agencies/internal-revenue-service">Internal Revenue Service</a> on <a href="/documents/2025/01/14">01/14/2025</a>. </p> <p class="description"> This document contains final regulations modifying the rules for classifying transactions involving computer programs, including by applying the rules to transfers of digital content. These final regulations also provide rules for the classification of cloud transactions. These rules apply for purposes of the international provisions of the... </p> </div> </li> <li class="col-xs-12 col-md-12 search-result-document doc-published"> <span class="icon-fr2 icon-doctype icon-fr2-proposed_rule rule_type doc_proposed_rule cj-tooltip" data-tooltip="Proposed Rule"></span> <div class="document-wrapper"> <h5> <a href="https://www.federalregister.gov/documents/2024/12/30/2024-31239/coverage-of-certain-preventive-services-under-the-affordable-care-act">Coverage of Certain Preventive Services Under the Affordable Care Act</a> </h5> <div class="document-clipping-actions" data-document-number="2024-31239"> <ul> <li class="clip-for-later"> <form class="add-to-clipboard formtastic document" novalidate="novalidate" action="/my/clippings" accept-charset="UTF-8" method="post"><input name="utf8" type="hidden" value="✓" autocomplete="off" /> <fieldset class="inputs"><ol> <li class="hidden input required" id="document_document_number_input"><input id="document_document_number" autocomplete="off" type="hidden" name="document[document_number]" /> </li> </ol></fieldset> <fieldset class="actions"><ol> <li class="action button_action " id="document_submit_action"><button name="button" type="submit">Add to clipboard</button></li> </ol></fieldset></form> </li> </ul> </div> <p class="metadata"> by the <a href="https://www.federalregister.gov/agencies/internal-revenue-service">Internal Revenue Service</a>, the <a href="https://www.federalregister.gov/agencies/employee-benefits-security-administration">Employee Benefits Security Administration</a>, and the <a href="https://www.federalregister.gov/agencies/health-and-human-services-department">Health and Human Services Department</a> on <a href="/documents/2024/12/30">12/30/2024</a>. </p> <p class="description"> This document withdraws a notice of proposed rulemaking that appeared in the Federal Register on February 2, 2023, regarding coverage of certain preventive services under the Affordable Care Act. </p> </div> </li> <li class="col-xs-12 col-md-12 search-result-document doc-published"> <span class="icon-fr2 icon-doctype icon-fr2-proposed_rule rule_type doc_proposed_rule cj-tooltip" data-tooltip="Proposed Rule"></span> <div class="document-wrapper"> <h5> <a href="https://www.federalregister.gov/documents/2024/12/18/2024-29653/administrative-requirements-for-an-election-to-exclude-applicable-unincorporated-organizations-from">Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K; Correction</a> </h5> <div class="document-clipping-actions" data-document-number="2024-29653"> <ul> <li class="clip-for-later"> <form class="add-to-clipboard formtastic document" novalidate="novalidate" action="/my/clippings" accept-charset="UTF-8" method="post"><input name="utf8" type="hidden" value="✓" autocomplete="off" /> <fieldset class="inputs"><ol> <li class="hidden input required" id="document_document_number_input"><input id="document_document_number" autocomplete="off" type="hidden" name="document[document_number]" /> </li> </ol></fieldset> <fieldset class="actions"><ol> <li class="action button_action " id="document_submit_action"><button name="button" type="submit">Add to clipboard</button></li> </ol></fieldset></form> </li> </ul> </div> <p class="metadata"> by the <a href="https://www.federalregister.gov/agencies/internal-revenue-service">Internal Revenue Service</a> on <a href="/documents/2024/12/18">12/18/2024</a>. </p> <p class="description"> This document contains corrections to REG-116017-24, which was published in the Federal Register on Wednesday, November 20, 2024. REG- 116017-24 contained proposed regulations that would provide certain administrative requirements for unincorporated organizations taking advantage of modifications to the rules governing elections to be excluded... </p> </div> </li> </ul> </div></div> </div> <div id='documents'> <div class="row"><div class="col-xs-12 col-md-12"><div class="stacked-embedded-search-result-header"><h1><span class='small-stack'>Listing <span>of</span></span>Recently Published Documents</h1> <div class="search-results-header top"> <p class="pull-left"> Showing 1-10 of <a href="/documents/search?conditions%5Bagencies%5D%5B%5D=internal-revenue-service">14680 results</a> since 1994. View <a href="/documents/search?conditions%5Bagencies%5D%5B%5D=internal-revenue-service&page=2&per_page=10">14670 more</a> results. </p> </div> </div></div></div><div class="row"><div class="col-xs-12 col-md-12"><ul class="search-result-documents official row"> <li class="col-xs-12 col-md-12 search-result-document doc-published"> <span class="icon-fr2 icon-doctype icon-fr2-notice rule_type doc_notice cj-tooltip" data-tooltip="Notice"></span> <div class="document-wrapper"> <h5> <a href="https://www.federalregister.gov/documents/2025/02/18/2025-02673/proposed-extension-of-information-collection-request-submitted-for-public-comment-comment-request">Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 13768</a> </h5> <div class="document-clipping-actions" data-document-number="2025-02673"> <ul> <li class="clip-for-later"> <form class="add-to-clipboard formtastic document" novalidate="novalidate" action="/my/clippings" accept-charset="UTF-8" method="post"><input name="utf8" type="hidden" value="✓" autocomplete="off" /> <fieldset class="inputs"><ol> <li class="hidden input required" id="document_document_number_input"><input id="document_document_number" autocomplete="off" type="hidden" name="document[document_number]" /> </li> </ol></fieldset> <fieldset class="actions"><ol> <li class="action button_action " id="document_submit_action"><button name="button" type="submit">Add to clipboard</button></li> </ol></fieldset></form> </li> </ul> </div> <p class="metadata"> by the <a href="https://www.federalregister.gov/agencies/internal-revenue-service">Internal Revenue Service</a> on <a href="/documents/2025/02/18">02/18/2025</a>. </p> <p class="description"> The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning... </p> </div> </li> <li class="col-xs-12 col-md-12 search-result-document doc-published"> <span class="icon-fr2 icon-doctype icon-fr2-notice rule_type doc_notice cj-tooltip" data-tooltip="Notice"></span> <div class="document-wrapper"> <h5> <a href="https://www.federalregister.gov/documents/2025/02/18/2025-02672/proposed-extension-of-information-collection-request-submitted-for-public-comment-comment-request">Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 712</a> </h5> <div class="document-clipping-actions" data-document-number="2025-02672"> <ul> <li class="clip-for-later"> <form class="add-to-clipboard formtastic document" novalidate="novalidate" action="/my/clippings" accept-charset="UTF-8" method="post"><input name="utf8" type="hidden" value="✓" autocomplete="off" /> <fieldset class="inputs"><ol> <li class="hidden input required" id="document_document_number_input"><input id="document_document_number" autocomplete="off" type="hidden" name="document[document_number]" /> </li> </ol></fieldset> <fieldset class="actions"><ol> <li class="action button_action " id="document_submit_action"><button name="button" type="submit">Add to clipboard</button></li> </ol></fieldset></form> </li> </ul> </div> <p class="metadata"> by the <a href="https://www.federalregister.gov/agencies/internal-revenue-service">Internal Revenue Service</a> on <a href="/documents/2025/02/18">02/18/2025</a>. </p> <p class="description"> The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning... </p> </div> </li> <li class="col-xs-12 col-md-12 search-result-document doc-published"> <span class="icon-fr2 icon-doctype icon-fr2-notice rule_type doc_notice cj-tooltip" data-tooltip="Notice"></span> <div class="document-wrapper"> <h5> <a href="https://www.federalregister.gov/documents/2025/02/18/2025-02671/proposed-collection-comment-request-for-information-returns-application-for-transmitter-control-code">Proposed Collection: Comment Request for Information Returns Application for Transmitter Control Code</a> </h5> <div class="document-clipping-actions" data-document-number="2025-02671"> <ul> <li class="clip-for-later"> <form class="add-to-clipboard formtastic document" novalidate="novalidate" action="/my/clippings" accept-charset="UTF-8" method="post"><input name="utf8" type="hidden" value="✓" autocomplete="off" /> <fieldset class="inputs"><ol> <li class="hidden input required" id="document_document_number_input"><input id="document_document_number" autocomplete="off" type="hidden" name="document[document_number]" /> </li> </ol></fieldset> <fieldset class="actions"><ol> <li class="action button_action " id="document_submit_action"><button name="button" type="submit">Add to clipboard</button></li> </ol></fieldset></form> </li> </ul> </div> <p class="metadata"> by the <a href="https://www.federalregister.gov/agencies/internal-revenue-service">Internal Revenue Service</a> on <a href="/documents/2025/02/18">02/18/2025</a>. </p> <p class="description"> The Internal Revenue Service (IRS), as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning, Information Returns... </p> </div> </li> <li class="col-xs-12 col-md-12 search-result-document doc-published"> <span class="icon-fr2 icon-doctype icon-fr2-proposed_rule rule_type doc_proposed_rule cj-tooltip" data-tooltip="Proposed Rule"></span> <div class="document-wrapper"> <h5> <a href="https://www.federalregister.gov/documents/2025/02/14/2025-02606/section-30c-alternative-fuel-vehicle-refueling-property-credit-hearing-cancellation">Section 30C Alternative Fuel Vehicle Refueling Property Credit; Hearing Cancellation</a> </h5> <div class="document-clipping-actions" data-document-number="2025-02606"> <ul> <li class="clip-for-later"> <form class="add-to-clipboard formtastic document" novalidate="novalidate" action="/my/clippings" accept-charset="UTF-8" method="post"><input name="utf8" type="hidden" value="✓" autocomplete="off" /> <fieldset class="inputs"><ol> <li class="hidden input required" id="document_document_number_input"><input id="document_document_number" autocomplete="off" type="hidden" name="document[document_number]" /> </li> </ol></fieldset> <fieldset class="actions"><ol> <li class="action button_action " id="document_submit_action"><button name="button" type="submit">Add to clipboard</button></li> </ol></fieldset></form> </li> </ul> </div> <p class="metadata"> by the <a href="https://www.federalregister.gov/agencies/internal-revenue-service">Internal Revenue Service</a> on <a href="/documents/2025/02/14">02/14/2025</a>. </p> <p class="description"> This document cancels a public hearing on proposed regulations regarding the Federal Income tax credit under the Inflation Reduction Act of 2022 for certain costs relating to qualified alternative fuel vehicle refueling property that is placed in service within a low- income community or within a non-urban census tract. </p> </div> </li> <li class="col-xs-12 col-md-12 search-result-document doc-published"> <span class="icon-fr2 icon-doctype icon-fr2-proposed_rule rule_type doc_proposed_rule cj-tooltip" data-tooltip="Proposed Rule"></span> <div class="document-wrapper"> <h5> <a href="https://www.federalregister.gov/documents/2025/02/05/2025-02251/administrative-requirements-for-an-election-to-exclude-applicable-unincorporated-organizations-from">Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K; Hearing Cancellation</a> </h5> <div class="document-clipping-actions" data-document-number="2025-02251"> <ul> <li class="clip-for-later"> <form class="add-to-clipboard formtastic document" novalidate="novalidate" action="/my/clippings" accept-charset="UTF-8" method="post"><input name="utf8" type="hidden" value="✓" autocomplete="off" /> <fieldset class="inputs"><ol> <li class="hidden input required" id="document_document_number_input"><input id="document_document_number" autocomplete="off" type="hidden" name="document[document_number]" /> </li> </ol></fieldset> <fieldset class="actions"><ol> <li class="action button_action " id="document_submit_action"><button name="button" type="submit">Add to clipboard</button></li> </ol></fieldset></form> </li> </ul> </div> <p class="metadata"> by the <a href="https://www.federalregister.gov/agencies/internal-revenue-service">Internal Revenue Service</a> on <a href="/documents/2025/02/05">02/05/2025</a>. </p> <p class="description"> This document contains proposed regulations that would provide certain administrative requirements for unincorporated organizations taking advantage of modifications to the rules governing elections to be excluded from the application of partnership tax rules. </p> </div> </li> <li class="col-xs-12 col-md-12 search-result-document doc-published"> <span class="icon-fr2 icon-doctype icon-fr2-notice rule_type doc_notice cj-tooltip" data-tooltip="Notice"></span> <div class="document-wrapper"> <h5> <a href="https://www.federalregister.gov/documents/2025/02/03/2025-02076/proposed-extension-of-information-collection-request-submitted-for-public-comment-comment-request-on">Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Completing Form 7203</a> </h5> <div class="document-clipping-actions" data-document-number="2025-02076"> <ul> <li class="clip-for-later"> <form class="add-to-clipboard formtastic document" novalidate="novalidate" action="/my/clippings" accept-charset="UTF-8" method="post"><input name="utf8" type="hidden" value="✓" autocomplete="off" /> <fieldset class="inputs"><ol> <li class="hidden input required" id="document_document_number_input"><input id="document_document_number" autocomplete="off" type="hidden" name="document[document_number]" /> </li> </ol></fieldset> <fieldset class="actions"><ol> <li class="action button_action " id="document_submit_action"><button name="button" type="submit">Add to clipboard</button></li> </ol></fieldset></form> </li> </ul> </div> <p class="metadata"> by the <a href="https://www.federalregister.gov/agencies/internal-revenue-service">Internal Revenue Service</a> on <a href="/documents/2025/02/03">02/03/2025</a>. </p> <p class="description"> The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning... </p> </div> </li> <li class="col-xs-12 col-md-12 search-result-document doc-published"> <span class="icon-fr2 icon-doctype icon-fr2-notice rule_type doc_notice cj-tooltip" data-tooltip="Notice"></span> <div class="document-wrapper"> <h5> <a href="https://www.federalregister.gov/documents/2025/02/03/2025-02075/quarterly-publication-of-individuals-who-have-chosen-to-expatriate">Quarterly Publication of Individuals, Who Have Chosen To Expatriate</a> </h5> <div class="document-clipping-actions" data-document-number="2025-02075"> <ul> <li class="clip-for-later"> <form class="add-to-clipboard formtastic document" novalidate="novalidate" action="/my/clippings" accept-charset="UTF-8" method="post"><input name="utf8" type="hidden" value="✓" autocomplete="off" /> <fieldset class="inputs"><ol> <li class="hidden input required" id="document_document_number_input"><input id="document_document_number" autocomplete="off" type="hidden" name="document[document_number]" /> </li> </ol></fieldset> <fieldset class="actions"><ol> <li class="action button_action " id="document_submit_action"><button name="button" type="submit">Add to clipboard</button></li> </ol></fieldset></form> </li> </ul> </div> <p class="metadata"> by the <a href="https://www.federalregister.gov/agencies/internal-revenue-service">Internal Revenue Service</a> on <a href="/documents/2025/02/03">02/03/2025</a>. </p> </div> </li> <li class="col-xs-12 col-md-12 search-result-document doc-published"> <span class="icon-fr2 icon-doctype icon-fr2-notice rule_type doc_notice cj-tooltip" data-tooltip="Notice"></span> <div class="document-wrapper"> <h5> <a href="https://www.federalregister.gov/documents/2025/02/03/2025-02074/proposed-extension-of-information-collection-request-submitted-for-public-comment-comment-request">Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 8882</a> </h5> <div class="document-clipping-actions" data-document-number="2025-02074"> <ul> <li class="clip-for-later"> <form class="add-to-clipboard formtastic document" novalidate="novalidate" action="/my/clippings" accept-charset="UTF-8" method="post"><input name="utf8" type="hidden" value="✓" autocomplete="off" /> <fieldset class="inputs"><ol> <li class="hidden input required" id="document_document_number_input"><input id="document_document_number" autocomplete="off" type="hidden" name="document[document_number]" /> </li> </ol></fieldset> <fieldset class="actions"><ol> <li class="action button_action " id="document_submit_action"><button name="button" type="submit">Add to clipboard</button></li> </ol></fieldset></form> </li> </ul> </div> <p class="metadata"> by the <a href="https://www.federalregister.gov/agencies/internal-revenue-service">Internal Revenue Service</a> on <a href="/documents/2025/02/03">02/03/2025</a>. </p> <p class="description"> The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning... </p> </div> </li> <li class="col-xs-12 col-md-12 search-result-document doc-published"> <span class="icon-fr2 icon-doctype icon-fr2-notice rule_type doc_notice cj-tooltip" data-tooltip="Notice"></span> <div class="document-wrapper"> <h5> <a href="https://www.federalregister.gov/documents/2025/01/28/2025-01823/agency-collection-activities-requesting-comments-on-form-8906">Agency Collection Activities; Requesting Comments on Form 8906</a> </h5> <div class="document-clipping-actions" data-document-number="2025-01823"> <ul> <li class="clip-for-later"> <form class="add-to-clipboard formtastic document" novalidate="novalidate" action="/my/clippings" accept-charset="UTF-8" method="post"><input name="utf8" type="hidden" value="✓" autocomplete="off" /> <fieldset class="inputs"><ol> <li class="hidden input required" id="document_document_number_input"><input id="document_document_number" autocomplete="off" type="hidden" name="document[document_number]" /> </li> </ol></fieldset> <fieldset class="actions"><ol> <li class="action button_action " id="document_submit_action"><button name="button" type="submit">Add to clipboard</button></li> </ol></fieldset></form> </li> </ul> </div> <p class="metadata"> by the <a href="https://www.federalregister.gov/agencies/internal-revenue-service">Internal Revenue Service</a> on <a href="/documents/2025/01/28">01/28/2025</a>. </p> <p class="description"> The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning... </p> </div> </li> <li class="col-xs-12 col-md-12 search-result-document doc-published"> <span class="icon-fr2 icon-doctype icon-fr2-notice rule_type doc_notice cj-tooltip" data-tooltip="Notice"></span> <div class="document-wrapper"> <h5> <a href="https://www.federalregister.gov/documents/2025/01/24/2025-01673/agency-collection-activities-requesting-comments-on-form-w-8ce">Agency Collection Activities; Requesting Comments on Form W-8CE</a> </h5> <div class="document-clipping-actions" data-document-number="2025-01673"> <ul> <li class="clip-for-later"> <form class="add-to-clipboard formtastic document" novalidate="novalidate" action="/my/clippings" accept-charset="UTF-8" method="post"><input name="utf8" type="hidden" value="✓" autocomplete="off" /> <fieldset class="inputs"><ol> <li class="hidden input required" id="document_document_number_input"><input id="document_document_number" autocomplete="off" type="hidden" name="document[document_number]" /> </li> </ol></fieldset> <fieldset class="actions"><ol> <li class="action button_action " id="document_submit_action"><button name="button" type="submit">Add to clipboard</button></li> </ol></fieldset></form> </li> </ul> </div> <p class="metadata"> by the <a href="https://www.federalregister.gov/agencies/internal-revenue-service">Internal Revenue Service</a> on <a href="/documents/2025/01/24">01/24/2025</a>. </p> <p class="description"> The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning... </p> </div> </li> </ul> </div></div> </div> </div> </div> </div>  </div>  </div> </main> <div class="site-footer" id="footer"> <div class="col-xs-3 col-md-3"> <h2>Home</h2> <ul class="bullets"> <li><a href="/" title="Home">Home</a></li> </ul> </div> <div class="col-xs-3 col-md-3"> <h2>Sections</h2> <ul class="bullets"> <li><a href="/money">Money</a></li> <li><a href="/environment">Environment</a></li> <li><a href="/world">World</a></li> <li><a href="/science-and-technology">Science & Technology</a></li> <li><a href="/business-and-industry">Business & Industry</a></li> <li><a href="/health-and-public-welfare">Health & Public Welfare</a></li> </ul> </div> <div class="col-xs-3 col-md-3"> <h2>Browse</h2> <ul class="bullets"> <li><a href="/agencies">Agencies</a></li> <li><a href="/topics">Topics (CFR Indexing Terms)</a></li> <li><a href="/documents/current">Dates</a></li> <li><a href="/public-inspection/current">Public Inspection</a></li> <li><a href="/presidential-documents/executive-orders">Executive Orders</a></li> </ul> </div> <div class="col-xs-3 col-md-3"> <h2>Search</h2> <ul class="bullets"> <li><a href="/documents/search">Document Search</a></li> <li><a href="/documents/search#advanced">Advanced Document Search</a></li> <li><a href="/public-inspection/search">Public Inspection Search</a></li> </ul> </div> <div class="col-xs-3 col-md-3"> <h2>Reader Aids</h2> <ul class="bullets"> <li><a href="/reader-aids/office-of-the-federal-register-announcements">Office of the Federal Register Announcements</a></li> <li><a href="/reader-aids/using-federalregister-gov">Using FederalRegister.Gov</a></li> <li><a href="/reader-aids/understanding-the-federal-register">Understanding the Federal Register</a></li> <li><a href="/reader-aids/recent-updates">Recent Site Updates</a></li> <li><a href="/reader-aids/federal-register-statistics">Federal Register & CFR Statistics</a></li> <li><a href="/reader-aids/videos-tutorials">Videos & Tutorials</a></li> <li><a href="/reader-aids/developer-resources">Developer Resources</a></li> <li><a href="/reader-aids/government-policy-and-ofr-procedures">Government Policy and OFR Procedures</a></li> <li><a href="/reader-aids/congressional-review">Congressional Review</a></li> </ul> </div> <div class="col-xs-3 col-md-3"> <h2>My FR</h2> <ul class="bullets"> <li><a href="/my/">My Clipboard</a></li> <li><a href="/my/subscriptions">My Subscriptions</a></li> <li><a href="/my/comments">My Comments</a></li> <li><a href="/auth/sign_in">Sign In</a></li> </ul> </div> <div class="col-xs-3 col-md-3"> <h2>Information</h2> <ul class="bullets"> <li><a href="/reader-aids/government-policy-and-ofr-procedures/about-this-site">About This Site</a></li> <li><a href="/reader-aids/government-policy-and-ofr-procedures/about-this-site#legal-status">Legal Status</a></li> <li><a href="/reader-aids/government-policy-and-ofr-procedures/contact-us">Contact Us</a></li> <li><a href="/reader-aids/government-policy-and-ofr-procedures/privacy">Privacy</a></li> <li><a href="/reader-aids/government-policy-and-ofr-procedures/accessibility">Accessibility</a></li> <li><a href="/reader-aids/government-policy-and-ofr-procedures/foia">FOIA</a></li> <li><a href="https://www.archives.gov/eeo/policy/no-fear-notice.html">No Fear Act</a></li> <li><a href="https://www.archives.gov/federal-register/write/newsletter/2024-may">Continuity Information</a></li> </ul> </div> <div id="zendesk-link"> <a href="" class="btn site-feedback-button" aria-label="Site Feedback"> <span class="icon-fr2 icon-fr2-Chat "></span> <span class="desktop-only">Site Feedback</span> </a> </div> </div> </body> </html>

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