Final regulations under section 7508A of the Code relate to postponement of certain tax-related deadlines either due to service in a combat zone or due to a federally declared disaster.

Proposed regulations under section 358 of the Code provide guidance relating to the allocation and recovery of stock basis in distributions under section 301 and transactions under sections 302, 304, 354, 355, and 356. The regulations also provide guidance regarding qualification of a transaction under section 368, the determination of gain under section 351(b), and adjustments to basis in certain capital contributions.

This notice invites public comments regarding guidance to be provided to brokers, transferors, issuers, customers, and other affected persons concerning new requirements with respect to the reporting of a customer’s basis in securities transactions and new rules for determining the basis of certain securities subject to the new reporting requirements. These new requirements and rules generally begin to take effect on January 1, 2011. Interested parties are invited to submit comments on this notice by Monday, March 2, 2009.

Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in February 2009; the 24-month average segment rates; the funding transitional segment rates applicable for February 2009; and the minimum present value transitional rates for January 2009.

Final regulations under section 7508A of the Code relate to postponement of certain tax-related deadlines either due to service in a combat zone or due to a federally declared disaster.

Final regulations under section 7508A of the Code relate to postponement of certain tax-related deadlines either due to service in a combat zone or due to a federally declared disaster.

Final regulations under section 7508A of the Code relate to postponement of certain tax-related deadlines either due to service in a combat zone or due to a federally declared disaster.

Final regulations under section 7508A of the Code relate to postponement of certain tax-related deadlines either due to service in a combat zone or due to a federally declared disaster.

This announcement provides the tax rates for various types of income under new tax treaties with Bulgaria and Iceland and a new protocol with Canada. The tables in this announcement provide supplemental withholding tax rates and exempt personal service income for Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities (For Withholding in 2008), and Publication 901, U.S. Tax Treaties (Rev. April 2008).

This notice invites public comments regarding guidance to be provided to brokers, transferors, issuers, customers, and other affected persons concerning new requirements with respect to the reporting of a customer’s basis in securities transactions and new rules for determining the basis of certain securities subject to the new reporting requirements. These new requirements and rules generally begin to take effect on January 1, 2011. Interested parties are invited to submit comments on this notice by Monday, March 2, 2009.

This document withdraws proposed regulations (REG-149519-03, 2004-2 C.B. 1009) under section 707 of the Code regarding the treatment of transactions between a partnership and its partners as disquised sales of partnership interests between the partners under section 707(a)(2)(B). The withdrawal affects partnerships and their partners.