"Treasury Decisions" are either temporary or
final Regulations that have been approved by the Department of the Treasury after submission from the IRS. (Proposed regulations are not approved by the Treasury Dept.) Tax
Regulations are the IRS Commissioner's rules, for the application and administration of the Internal Revenue laws.
Regulations are promulgated by publishing in the Federal Register, and are also published in the weekly Internal Revenue Bulletin. Final regulations carry the force
and effect of law. For more information about IRS Regulations, see the Guide to Understanding the Differences Among Official IRS Documents
Reduction in Taxable Income for Housing Hurricane Katrina Displaced Individuals
Temporary and proposed regulations under section 63 of the Code provide rules relating to the reduction in taxable income under section 302 of the Katrina Emergency Tax Relief Act of 2005. The regulations affect taxpayers who provide housing in their principal residences to individuals displaced by Hurricane Katrina.
Guidance Necessary to Facilitate Business Electronic Filing
Final regulations under section 6011 of the Code eliminate regulatory obstacles to the electronic filing of certain business income tax returns and other forms. Requiring signatures on attachments to a tax return, for example, can impede a taxpayer's ability to file the return electronically. The regulations provide that in a number of situations, the signature on a taxpayer's return covers attachments to that return.
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