federal_register: E7-22136
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
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| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| E7-22136 | Information Reporting on Employer-Owned Life Insurance Contracts | Proposed Rule | Elsewhere in this issue of the Federal Register, the IRS is issuing temporary regulations concerning information reporting on employer-owned life insurance contracts under section 6039I of the Internal Revenue Code (Code). The temporary regulations generally apply to taxpayers that are engaged in a trade or business and that are directly or indirectly a beneficiary of a life insurance contract covering the life of an insured who is an employee of the trade or business on the date the contract is issued. The text of those temporary regulations also serves as the text of these proposed regulations. | 2007-11-13 | 2007 | 11 | https://www.federalregister.gov/documents/2007/11/13/E7-22136/information-reporting-on-employer-owned-life-insurance-contracts | https://www.govinfo.gov/content/pkg/FR-2007-11-13/pdf/E7-22136.pdf | Treasury Department; Internal Revenue Service | 497,254 | Elsewhere in this issue of the Federal Register, the IRS is issuing temporary regulations concerning information reporting on employer-owned life insurance contracts under section 6039I of the Internal Revenue Code (Code). The temporary regulations... |