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Réglementation et droit · 15/11/20001 min de lecture

Stock Transfer Rules: Carryover of Earnings and Taxes

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Résumé

This document contains proposed regulations addressing transactions described in section 367(b) of the Internal Revenue Code (section 367(b) transactions). A section 367(b) transaction includes a corporate reorganization, liquidation, or division involving one or more foreign corporations. The proposed regulations address the carryover of certain tax attributes, such as earnings and profits and foreign income tax accounts, when two corporations combine in a section 367(b) transaction. The proposed regulations also address the allocation of certain tax attributes when a corporation distributes stock of another corporation in a section 367(b) transaction. This document also provides notice of a public hearing on the proposed regulations.

Langue originale de la source: Federal Register — All DocumentsOuvrir le communiqué original →

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Réglementation et droit · 09/10/2026

Millennium Challenge Corporation Selection Criteria and Methodology Report for Fiscal Year 2027

The Millennium Challenge Act of 2003 (the "Act"), as amended, requires the Millennium Challenge Corporation ("MCC") to publish a report that identifies the criteria and methodology that MCC intends to use to determine which candidate countries may be eligible to be considered for assistance under the Act for fiscal year 2027. The report, described in 608(b)(1) of the Act, is set forth in full below. The Act further requires the Chief Executive Officer to accept public comment for the 30-day period beginning on the date of publication in the Federal Register of the information contained in the report set forth below, and to consider such comment for purposes of determining eligible countries under section 607 of the Act.

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Réglementation et droit · 08/10/2026

Notice of Public Meeting of the Alaska Advisory Committee to the U.S. Commission on Civil Rights

Notice is hereby given, pursuant to the provisions of the rules and regulations of the U.S. Commission on Civil Rights (Commission), and the Federal Advisory Committee Act (FACA), that a public briefing of the Alaska Advisory Committee to the U.S. Commission on Civil Rights will hold a series of public briefings via Zoom. The purpose of the public briefings is to gather testimony on the Committee's chosen topic.

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Réglementation et droit · 14/10/2026

Manual for Courts-Martial; Proposed Amendments

The DoD (referred to herein as "Department of War" or "DoW") requests comments on proposed changes to the Manual for Courts-Martial (MCM), United States (2024 ed.) and announces a public meeting to receive comments on said changes. The approval authority for the changes to the MCM is the President, while the approval authority for the changes to the supplementary materials is the General Counsel of the Department of War (DoW).

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Réglementation et droit · 13/10/2026

Mortgage and Loan Insurance Programs Under the National Housing Act-Debenture Interest Rates

This Notice announces changes in the interest rates to be paid on debentures issued with respect to a loan or mortgage insured by the Federal Housing Administration under the provisions of the National Housing Act (the Act). The interest rate for debentures issued under Section 221(g)(4) of the Act during the 6-month period beginning July 1, 2026, is 4\1/2\ percent. The interest rate for debentures issued under any other provision of the Act is the rate in effect on the date that the commitment to insure the loan or mortgage was issued, or the date that the loan or mortgage was endorsed (or initially endorsed if there are two or more endorsements) for insurance, whichever rate is higher. The interest rate for debentures issued under these other provisions with respect to a loan or mortgage committed or endorsed during the 6-month period beginning July 1, 2026, is 5 percent.

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Réglementation et droit · 13/10/2026

Railroad Revenue Adequacy-2025 Determination

On October 8, 2026, the Board served a decision announcing the 2025 revenue adequacy determinations for the nation's Class I railroads. Four Class I railroads (BNSF Railway Company, CSX Transportation, Inc., Norfolk Southern Combined Railroad Subsidiaries, and Union Pacific Railroad Company) were found to be revenue adequate.

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