Final regulations under section 280C of the Code amend the regulations concerning the election to claim the reduced research credit. The final regulations simplify how taxpayers make the election and affect taxpayers that claim the reduced research credit.

This notice provides guidance with regard to the time and manner in which the executor of the estate of a decedent who died in 2010 elects to have the provisions of section 1022 of the Code apply to determine a recipient’s basis in certain property deemed acquired from the decedent. This notice also provides guidance with respect to generation-skipping transfers (GSTs) and transfers that have GST potential that occurred during 2010.

This procedure provides optional safe harbor guidance to the executor of the estate of a decedent who died in 2010 and elects to have the provisions of section 1022 of the Code apply to determine a recipient’s basis in certain property acquired from the decedent.

This notice provides guidance with regard to the time and manner in which the executor of the estate of a decedent who died in 2010 elects to have the provisions of section 1022 of the Code apply to determine a recipient’s basis in certain property deemed acquired from the decedent. This notice also provides guidance with respect to generation-skipping transfers (GSTs) and transfers that have GST potential that occurred during 2010.

This procedure provides optional safe harbor guidance to the executor of the estate of a decedent who died in 2010 and elects to have the provisions of section 1022 of the Code apply to determine a recipient’s basis in certain property acquired from the decedent.

Final, temporary, and proposed regulations under section 6071 of the Code provide guidance on the filing of Form 2290 (Heavy Highway Vehicle Use Tax Return) and payment of the associated highway use tax for the taxable period beginning July 1, 2011.

Final, temporary, and proposed regulations under section 6071 of the Code provide guidance on the filing of Form 2290 (Heavy Highway Vehicle Use Tax Return) and payment of the associated highway use tax for the taxable period beginning July 1, 2011.

Final, temporary, and proposed regulations under section 6071 of the Code provide guidance on the filing of Form 2290 (Heavy Highway Vehicle Use Tax Return) and payment of the associated highway use tax for the taxable period beginning July 1, 2011.

Final, temporary, and proposed regulations under section 6071 of the Code provide guidance on the filing of Form 2290 (Heavy Highway Vehicle Use Tax Return) and payment of the associated highway use tax for the taxable period beginning July 1, 2011.

This document contains a correction to final regulations (T.D. 9475, 2010-4 I.R.B. 304) that provide guidance regarding the qualification of certain transactions as reorganizations described in section 368(a)(1)(D) of the Code where no stock and/or securities of the acquiring corporation is issued and distributed in the transaction.