federal_register: E9-23423

All Federal Register documents (rules, proposed rules, notices, presidential documents) from 1994 to present. Nearly 1M documents with full-text search.

Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API

This data as json

document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
E9-23423 Definition of Omission From Gross Income Proposed Rule This document contains proposed regulations defining an omission from gross income for purposes of the six-year minimum period for assessment of tax attributable to partnership items and the six- year period for assessing tax. The regulations resolve a continuing issue as to whether an overstatement of basis in a sold asset results in an omission from gross income. The regulations will affect any taxpayer who overstates basis in a sold asset creating an omission from gross income exceeding twenty-five percent of the income stated in the return. The text of the temporary regulations published in the Rules and Regulations section of this issue of the Federal Register also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed and temporary regulations. 2009-09-28 2009 9 https://www.federalregister.gov/documents/2009/09/28/E9-23423/definition-of-omission-from-gross-income https://www.govinfo.gov/content/pkg/FR-2009-09-28/pdf/E9-23423.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations defining an omission from gross income for purposes of the six-year minimum period for assessment of tax attributable to partnership items and the six- year period for assessing tax. The regulations resolve a... 1545-BI44

Links from other tables