2000 Regulations
"Regulations" are the IRS Commissioner's rules, approved by the Secretary of the Treasury, or the Secretary's delegate, for the application and administration of the Internal Revenue laws. The purpose of regulations is to provide taxpayers, their representatives, and Service personnel with rules of general application so they may clearly understand the taxpayer's rights and duties under the law.
For more information about Regulations, see the Guide to Understanding the Differences Among Official IRS Documents
Regulations are in the Adobe Acrobat PDF format.
Internal Revenue Bulletin Summary pages are in HTML format.
| Regulation |
Bulletin |
Date of IRB |
Cross-Ref |
 |
| REG-246249-96(PDF, 68K) |
IRB #2000-44(HTML) |
Oct. 30, 2000 |
N/A |
| Proposed regulations under sections 6041 and 6045 of the Code provide guidance on information returns for persons that make payments on behalf of another person or jointly to two or more payees, or in connection with certain sales involving investment advisers. A public hearing is scheduled for February 7, 2001. |
| REG-209601-92(PDF, 45K) |
IRB #2000-12(HTML) |
March 20, 2000 |
N/A |
| This document contains proposed regulations relating to the tax treatment of sponsorship payments received by exempt organizations. |
| REG-209135-88(PDF, 15K) |
IRB #2000-8(HTML) |
Feb. 22, 2000 |
T.D. 8872(PDF, 15K) |
| Temporary and proposed regulations under section 337(d) of the Code provide guidance with respect to the built-in gain of C corporation assets that become assets of a Regulated Investment Company (RIC) or a Real Estate Investment Trust (REIT) by (1) the qualification of the corporation as RIC or REIT or (2) the transfer of assets to a RIC or REIT in a carryover basis transaction. A public hearing on the proposed regulations is scheduled for May 10, 2000. |
| REG-209038-89(PDF, 125K) |
IRB #2000-34(HTML) |
Aug. 21, 2000 |
N/A |
| Proposed regulations under section 679 of the Code relate to transfers of property by U.S. persons to foreign trusts having one or more United States beneficiaries. A public hearing is scheduled for November 8, 2000. |
| REG-208280-86(PDF, 135K) |
IRB #2000-8(HTML) |
Feb. 22, 2000 |
N/A |
| Proposed regulations under section 883 of the Code provide guidance for excluding from a foreign corporation's gross income the income from international operations of ships or aircraft if the corporation is a qualified foreign corporation and the income is qualified income. A public hearing is scheduled for April 27, 2000. |
| REG-208254-90(PDF, 25K) |
IRB #2000-6(HTML) |
Feb. 7, 2000 |
N/A |
| Proposed regulations under section 861 of the Code relate to the source of compensation for labor or personal services. A public hearing is scheduled for April 19, 2000. |
| REG-117162-99(PDF, 42K) |
IRB #2000-15(HTML) |
April 10, 2000 |
T.D. 8878(PDF, 42K) |
| Proposed and final regulations under section 125 of the Code relate to the tax treatment of cafeteria plans. |
| REG-116704-99(PDF, 14K) |
IRB #2000-3(HTML) |
Jan. 18, 2000 |
T.D. 8854(PDF, 14K) |
| Temporary and proposed regulations under section 6103 of the Code authorize the Service to disclose return information to the Department of Agriculture to structure, prepare, and conduct the Census of Agriculture. |
| REG-116567-99(PDF, 25K) |
IRB #2000-5(HTML) |
Jan. 31, 2000 |
N/A |
| Proposed regulations address when a currency will be considered hyperinflationary under section 988 of the Code. These regulations are intended to prevent distortions associated with the computation of income and expenses arising from section 988 transactions denominated in hyperinflationary currencies. A public hearing is scheduled for May 17, 2000. |
| REG-116495-99(PDF, 37K) |
IRB #2000-33(HTML) |
Aug. 14, 2000 |
T.D. 8894(PDF, 37K) |
| Final and proposed regulations under section 72(p)(1)(A) of the Code relate to loans made from a qualified employer plan to plan participants or beneficiaries. The proposed regulations address certain issues that were not addressed in the final regulations, including situations in which a loan is refinanced or more than one loan is made. |
| REG-116050-99(PDF, 184K) |
IRB #2000-48(HTML) |
Nov. 27, 2000 |
N/A |
| Proposed regulations under section 367(b) of the Code
relate to the carryover and allocation of certain tax attributes,
such as earnings and profits and foreign income tax
accounts, in transactions described in section 367(b) of the
Code. A public hearing is scheduled for March 13, 2001. |
| REG-116048-99(PDF, 16K) |
IRB #2000-6(HTML) |
Feb. 7, 2000 |
T.D. 8863(PDF, 16K) |
| Temporary and proposed regulations under section 367(b) of the Code relate to transactions involving certain foreign corporations and the application of non-recognition exchange provisions under subchapter C of the Code. A public hearing is scheduled for April 20, 2000. |
| REG-114697-00(PDF, 62K) |
IRB #2000-43(HTML) |
Oct. 23, 2000 |
N/A |
| Nondiscrimination requirements for certain defined contribution retirement plans. Proposed regulations would prescribe conditions under which certain defined contribution retirement plans (sometimes referred to as "new comparability" plans) are permitted to demonstrate compliance with applicable nondiscrimination requirements based on plan benefits rather than plan contributions. A public hearing is scheduled for January 25, 2001. |
| REG-114423-00(PDF, 13K) |
IRB #2000-52(HTML) |
Dec. 26, 2000 |
T.D. 8909(PDF, 13K) |
| Final, temporary, and proposed regulations under section 6302 of the Code relate to the deposit of federal employment taxes. |
| REG-113572-99(PDF, 54K) |
IRB #2000-7(HTML) |
Feb. 14, 2000 |
N/A |
| Proposed regulations under section 132(f) of the Code provide guidance on qualified transportation fringe benefits provided by employers to employees. A public hearing is scheduled for June 1, 2000. |
| REG-112502-00(PDF, 52K) |
IRB #2000-40(HTML) |
Oct. 2, 2000 |
N/A |
| Proposed regulations provide guidance on the treatment under subpart F of income earned by a controlled foreign corporation (CFC) through a partnership. A public hearing is scheduled for December 5, 2000. |
| REG-111119-99(PDF, 63K) |
IRB #2000-5(HTML) |
Jan. 31, 2000 |
N/A |
| Proposed regulations under section 708 of the Code clarify the tax consequences of partnership mergers and divisions. A public hearing is scheduled for May 4, 2000. |
| REG-110311-98(PDF, 365K) |
IRB #2000-36(HTML) |
Sept. 5, 2000 |
T.D. 8896(PDF, 365K) |
| Proposed and temporary regulations modify the disclosure, registration, and list maintenance requirements relating to tax shelters under sections 6011, 6111, and 6112 of the Code. |
| REG-110311-98(PDF, 365K) |
IRB #2000-11(HTML) |
March 15, 2000 |
T.D. 8876(PDF, 365K) |
| Proposed and temporary regulations relate to the registration of confidential corporate tax shelters pursuant to section 6111(d) of the Code. A public hearing is scheduled for June 20, 2000. |
| REG-109101-98(PDF, 68K) |
IRB #2000-16(HTML) |
April 17, 2000 |
N/A |
| Proposed regulations would permit qualified defined contribution plans to be amended to eliminate some alternative forms in which an account balance can be paid, and would permit certain transfers between defined contribution plans that are not permitted under current regulations. A public hearing is scheduled for June 27, 2000. |
| REG-108553-00(PDF, 61K) |
IRB #2000-44(HTML) |
Oct. 30, 2000 |
N/A |
| Proposed regulations under section 7701 of the Code relate to the classification of certain pension and employee benefit trusts and certain investment trusts as domestic trusts for federal tax purposes. A public hearing is scheduled for January 31, 2001. |
| REG-108522-00(PDF, 56K) |
IRB #2000-34(HTML) |
Aug. 21, 2000 |
N/A |
| Proposed regulations under section 684 of the Code relate to tax on transfers of appreciated property to foreign trusts and foreign estates. A public hearing is scheduled for November 8, 2000. |
| REG-107872-99(PDF, 56K) |
IRB #2000-16(HTML) |
April 17, 2000 |
N/A |
| Proposed regulations under section 755 of the Code provide guidance to partnerships and their partners concerning the allocation of basis adjustments among partnership assets. A public hearing is scheduled for July 12, 2000. |
| REG-107644-98(PDF, 67K) |
IRB #2000-23(HTML) |
June 3, 2000 |
N/A |
| Proposed regulations under section 472 of the Code relate to the dollar-value last-in, first-out (LIFO) and inventory price index computation (IPIC) methods of accounting for inventories. A public hearing is scheduled for September 15, 2000. |
| REG-107279-00(PDF, 17K) |
IRB #2000-51(HTML) |
Dec. 18, 2000 |
N/A |
| Proposed regulations under section 152 of the Code
would amend the definition of "authorized placement
agency" for the purposes of determining whether a child placed for legal adoption in a taxpayer's home is a dependent of the taxpayer. |
| REG-106511-00(PDF, 41K) |
IRB #2000-45(HTML) |
Nov. 6, 2000 |
N/A |
| Proposed regulations under sections 6075 and 6081 of the Code provide guidance to executors of decedents' estates on how to properly file for an automatic 6-month extension of time to file an estate tax return (Form 706). A public hearing is scheduled for January 24, 2001. |
| REG-106186-98(PDF, 25K) |
IRB #2000-23(HTML) |
June 3, 2000 |
N/A |
| Proposed regulations under section 368 of the Code provide that mergers involving Disregarded Entities do no qualify for tax-free treatment because the mergers do not result in the combination of the assets and liabilities of two corporations pursuant to the state or federal merger law. A public hearing is scheduled for August 8, 2000. |
| REG-106012-98(PDF, 32K) |
IRB #2000-2(HTML) |
Jan. 10, 2000 |
N/A |
| Proposed regulations under section 118 of the Code relate to the exclusion from gross income for a contribution in aid of construction (CIAC) from any person (whether or not a shareholder) to a required public utility that provides water or sewerage disposal services. The regulations define what constitutes a CIAC and provides rules for adjusting the basis of water or sewerage disposal facilities acquired as, or acquired or constructed with any money received as, a CIAC. The regulations also provide the time and manner for taxpayers to notify the Secretary of amounts treated as a contribution to capital under this provision. A public hearing is scheduled for April 27, 2000. |
| REG-105606-99(PDF, 49K) |
IRB #2000-4(HTML) |
Jan. 24, 2000 |
N/A |
| Proposed regulations under section 41(f) of the Code relate to the computation and allocation of the credit for increasing research activities for members of a controlled group of tax-payers. A public hearing is scheduled for April 26, 2000. |
| REG-105316-98(PDF, 58K) |
IRB #2000-27(HTML) |
July 3, 2000 |
N/A |
| Proposed regulations under section 6050S of the Code relate to information reporting for payments of qualified tuition and related expenses and payments of interest on qualified education loans. In addition, proposed regulations under section 6011(e) of the Code relate to magnetic media filing requirements for information returns. |
| REG-105279-99(PDF, 26K) |
IRB #2000-8(HTML) |
Feb. 22, 2000 |
N/A |
| Proposed regulations under section 6071(b) of the Code extend the due date to March 31 for those electronically filed information returns having a due date of February 28. They also provide that under section 6651(h) failure to pay penalties will be reduced from 0.5% to 0.25% per month for certain individuals who enter into an installment agreement under section 6159. February 22, 2000 2000-8 I.R.B. |
| REG-105235-99(PDF, 61K) |
IRB #2000-44(HTML) |
Oct. 30, 2000 |
N/A |
| Proposed regulations under section 121 of the Code relate to the exclusion of gain from the sale or exchange of a taxpayer's principal residence. A public hearing is scheduled for January 23, 2001. |
| REG-105089-99(PDF, 32K) |
IRB #2000-6(HTML) |
Feb. 7, 2000 |
N/A |
| Proposed regulations under section 356 of the Code relate to the treatment of nonqualified preferred stock and other preferred stock in certain exchanges and distributions. A public hearing is scheduled for May 31, 2000. |
| REG-103882-99(PDF, 15K) |
IRB #2000-8(HTML) |
Feb. 22, 2000 |
N/A |
| Proposed regulations under section 263A of the Code provide guidance for the payor of a delay rental in deducting the delay rental as an expense or charging it to depletable capital account under section 266. A public hearing is scheduled for May 26, 2000. |
| REG-103831-99(PDF, 43K) |
IRB #2000-5(HTML) |
Jan. 31, 2000 |
N/A |
| Proposed regulations under section 752 of the Code relate to the allocation of non-recourse liabilities by a partnership. A public hearing is scheduled for May 3, 2000. |
| REG-103805-99(PDF, 86K) |
IRB #2000-42(HTML) |
Oct. 16, 2000 |
N/A |
| Proposed regulations under section 1502 of the Code relate to the common parent of a consolidated group as agent for the members of the group. A public hearing is scheduled for January 22, 2001. |
| REG-103736-00(PDF, 365K) |
IRB #2000-36(HTML) |
Sept. 5, 2000 |
T.D. 8896(PDF, 365K) |
| Proposed and temporary regulations modify the disclosure, registration, and list maintenance requirements relating to tax shelters under sections 6011, 6111, and 6112 of the Code. |
| REG-103736-00(PDF, 365K) |
IRB #2000-11(HTML) |
March 15, 2000 |
T.D. 8875(PDF, 365K) |
| Proposed and temporary regulations relate to the maintenance of lists of investors in potentially abusive tax shelters under section 6112 of the Code. A public hearing is scheduled for June 20, 2000. |
| REG-103735-00(PDF, 365K) |
IRB #2000-36(HTML) |
Sept. 5, 2000 |
T.D. 8896(PDF, 365K) |
| Proposed and temporary regulations modify the disclosure, registration, and list maintenance requirements relating to tax shelters under sections 6011, 6111, and 6112 of the Code. |
| REG-103735-00(PDF, 365K) |
IRB #2000-11(HTML) |
March 15, 2000 |
T.D. 8877(PDF, 365K) |
| Proposed and temporary regulations require certain corporate taxpayers to file a statement with their federal corporate income tax returns under section 6011(a) of the Code. A public hearing is scheduled for June 20, 2000. |
| REG-101492-98(PDF, 31K) |
IRB #2000-3(HTML) |
Jan. 18, 2000 |
N/A |
| Proposed regulations under sections 7508 and 7508A of the Code relate to relief for service in a combat zone and for presidentially declared disasters. |
| REG-100291-00(PDF, 49K) |
IRB #2000-16(HTML) |
April 17, 2000 |
N/A |
| Proposed regulations under section 170 of the Code relate to the definitions of a guaranteed annuity interest and a unitrust interest for purposes of the income, gift, and estate tax charitable deductions. A public hearing is scheduled for June 29, 2000. |
| REG-100276-97(PDF, 134K) |
IRB #2000-8(HTML) |
Feb. 22, 2000 |
N/A |
| Proposed regulations under sections 860H-860L of the Code provide guidance concerning financial asset securitization investment trusts (FASITs). A public hearing is scheduled for May 15, 2000. |
| REG-100163-00(PDF, 33K) |
IRB #2000-7(HTML) |
Feb. 14, 2000 |
N/A |
| Proposed regulations under section 197 of the Code provide guidance on how the anti-churning rules of section 197(f) apply to partnership transactions involving sections 732(b) and 734(b). A public hearing is scheduled for May 24, 2000. |
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