Code
Section | Type of
Guidance |
Abstract
|
Notes
|
41 | Regulations | Regulations on the exception from the definition of "qualified research" for internal use software under Section 41(d)(4)(E). | Carryover project from prior year. Proposed regulations were published on January 20, 2015. |
41 | Unspecified | Guidance concerning payroll provisions for research credit. | New |
41 | Regulations | Regulations on whether gross receipts include receipts from transactions between group members. | Carryover project from prior year. Proposed regulations were published on December 13, 2013. |
41 | Regulations | Regulations on the allocation of the research credit to corporations and trades or businesses under common control for purposes of section 41(f)(1). | Carryover project from prior year. Final, temporary and proposed regulations were published on April 3, 2015. |
167 and 168 | Unspecified | Guidance for determining whether certain assets used by a wireline telecommunication service provider are primarily used for providing one-way or two-way communication services. | Carryover project from prior year. |
167 and 1031 | Unspecified | Guidance on whether property held simultaneously for sale and for lease (i.e., "dual-use property") is eligible for depreciation deductions and like-kind exchange treatment. | Carryover project from prior year. |
168(k) and 179(f) | Unspecified | Procedures for making certain elections necessitated by Protecting Americans From Tax Hikes Act of 2015. | New |
170(e)(3) | Unspecified | Guidance under Section 170(e)(3) regarding charitable contributions of inventory. | Carryover project from prior year. |
199 | Final Regulations | Relating to the amendments by the Tax Extenders and Alternative Minimum Relief Act of 2008. | Carryover project from prior year. Proposed regulations were published on August 27, 2015. |
199 | Final Regulations | Regarding allocation of W-2 wages in a short tax year and in an acquisition or disposition. | Carryover project from prior year. Proposed and temporary regulations were published on August 27, 2015. |
199 | Regulations | Addressing computer software. | Carryover project from prior year. |
263(a) | Revenue Procedure | Addressing the capitalization of natural gas transmission and distribution property. | Carryover project from prior year. This item relates to an IIR (Industry Issue Resolution) project. |
263A | Final Regulations | Addressing the inclusion of negative amounts in additional Section 263A costs. | Carryover project from prior year. Proposed regulations were published on September 5, 2012. |
267 | Regulations | Regarding the application of Reg. Section 1.267(b)-1(b) to partners and partnerships. | Carryover project from prior year. |
446 | Unspecified | Guidance on the effect of new financial accounting standards on tax accounting. | Carryover project from prior year. |
446 | Regulations | Addressing notional principal contracts (NPC) relating to the inclusion in income or deduction of a contingent nonperiodic payment and guidance relating to the character of payments made pursuant to an NPC. | Carryover project from prior year. Proposed regulations were published on February 26, 2004 and temporary and proposed regulations were published May 8, 2015. |
446 | Unspecified | Guidance relating to accounting for hedging transactions. | New |
451 | Regulations | Addressing advance payments received for goods and services, including amounts received in exchange for the sale or issuance of gift cards, trading stamps, and loyalty points that can be redeemed for goods or services. | Carryover project from prior year. |
453A | Regulations | Addressing contingent payment sales. | Carryover project from prior year. |
453B | Regulations | Addressing nonrecognition of gain or loss on the disposition of certain installment obligations. | Carryover project from prior year. Proposed regulations were published on December 23, 2014. |
460 | Regulations | Regarding home construction contracts and accounting for long-term contracts. | Carryover project from prior year. Proposed regulations were published on August 4, 2008. |
460 | Regulations | Applying the look-back interest rules to certain pass-through entities with tax-exempt owners. | Carryover project from prior year. |
468A | Unspecified | Guidance under Section 468A (nuclear decommissioning costs) | Carryover project from prior year. |
471 | Regulations | Regulations concerning trade discounts received by merchants. | New |
472 | Regulations | Addressing the inventory price index computation method under Reg. Section 1.472-8. | Carryover project from prior year. |
472 | Regulations | Addressing last-in, first-out inventories, including rules for combining pools as a result of a change in method of accounting, certain corporate acquisitions, and certain nonrecognition transactions. | Carryover project from prior year. |
475 | Regulations | Addressing mark-to-market accounting. | Carryover project from prior year. Proposed regulations were published on January 4, 1995, and January 28, 1999. |
