notice 2015-76

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Notice 2016-76: Phase-in rules for section 871(m) regulations

Notice 2016-76 states that the IRS and Treasury Department have decided that phased-in application of certain rules—in combination with the expected changes to the final and temporary regulations—will allow for the orderly implementation of the section 871(m) regulations

Why was notice 2015–73 initiated?
Notice 2015–73 was initiated in response to commenters’ concerns that difficulty in identifying transactions that are the same as or substantially similar to the transactions described in Notice 2015–47 may cause taxpayers to file disclosures for transactions that are not intended to be treated as listed transactions at this time.
Which transaction is similar to a listed transaction in notice 2015–74?
The transaction described in Notice 2015–74 is similar to a listed transaction described in Notice 2015–73. Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans.
Does notice 2015–48 revoke a disclosure?
Commenters expressed concern that difficulty in identifying transactions that are the same as, or substantially similar to, the transaction described in Notice 2015–48 may cause taxpayers to file disclosures for transactions that are not intended to be treated as transactions of interest at this time. This notice revokes Notice 2015–48.
How do I submit a notice 2015 76?
Please include “Notice 2015–76” in the subject line of any electronic communications. All submissions will be available for public inspection and copying in room 1621, 1111 Constitution Avenue, NW, Washington, DC, from 9 a.m. to 4 p.m. SECTION 7. NO EFFECT ON OTHER DOCUMENTS This notice does not affect any other documents. SECTION 8.

Background

This document contains proposed amendments to the Facilities and Services Excise Tax Regulations (26 CFR part 49) under sections 4261, 4262, 4263, 4264, 4271, 4281, and 4282 of the Internal Revenue Code (Code). This document also contains proposed amendments to the Excise Tax Procedural Regulations (26 CFR part 40). Section 4261 imposes an excise t

Explanation of Provisions

1. Aircraft Management Services The proposed regulations provide rules related to the exemption from air transportation excise tax for amounts paid by an aircraft owner for aircraft management services pursuant to section 4261(e)(5). During the development of these proposed regulations, the Treasury Department and the IRS received various requests for guidance from stakeholders (referred to herein as “commenters”) related to the first five issues discussed in part 1 of this Explanation of Provisions. federalregister.gov

Effect on Other Documents

Revenue Ruling 67–414 (1967–2 C.B. 382), Revenue Ruling 72–309 (1972–1 C.B. 348), and Revenue Ruling 2002–34 (2002–1 C.B. 1150) will be obsoleted on the date these regulations are published as final regulations in the Federal Register. federalregister.gov

Partial Withdrawal of Proposed Regulations

Under the authority of 26 U.S.C. 7805, § 40.0–1(d) of the notice of proposed rulemaking (REG–155087–05) published in the Federal Register on July 29, 2008 (73 FR 43890) is withdrawn. federalregister.gov

Proposed Applicability Date

The regulations, other than § 40.0–1(d), generally are proposed to apply on and after the later of the date of publication of a Treasury decision adopting these rules as final regulations in the Federal Register or January 1, 2021. Section 40.0–1(d) of the regulations is proposed to apply on and after the date of publication of a Treasury decision

Special Analyses

This regulation is not subject to review under section 6(b) of Executive Order 12866 pursuant to the Memorandum of Agreement (April 11, 2018) between the Department of the Treasury and the Office of Management and Budget regarding review of tax regulations. Because the regulation does not impose a collection of information on small entities a Regul

Statement of Availability of IRS Documents

IRS Revenue Procedures, Revenue Rulings, Notices and other guidance cited in this document are published in the Internal Revenue Bulletin and are available from the Superintendent of Documents, U.S. Government Publishing Office, Washington, DC 20402, or by visiting the IRS website at http://www.irs.gov. federalregister.gov

Comments and Requests For A Public Hearing

Before these proposed amendments to the regulations are adopted as final regulations, consideration will be given to comments that are submitted timely to the IRS as prescribed in the preamble under the ADDRESSES section. The Treasury Department and the IRS request comments on all aspects of the proposed regulations. Any electronic comments submitt

Drafting Information

The principal authors of these regulations are Michael H. Beker and Rachel S. Smith, Office of the Associate Chief Counsel (Passthroughs and Special Industries). However, other personnel from the Treasury Department and the IRS participated in their development. federalregister.gov

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