Internal Revenue Service

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0 of 13 regulations researched 13 still queued or in progress

Regulations

Regulation	Status
Federal Register Rule 2026-07519 — Increase in Threshold for Information Reporting With Respect to Certain Payees; Extension and Modification of Limitation on Wagering Losses FR-2026-07519-INFO-REPORTING-THRESHOLD-INCREASE	Research Pending
Notices 2025-75, 2025-77, and 2025-78 — OBBBA International Tax Transition Rules (IRC §892 and Related Provisions) NOTICE-2025-75-77-78-OBBBA-INTL-TAX-TRANSITION	Research Pending
Notice 2025-68 — Interim Guidance on Trump Accounts (IRC §530A, Dependency Tax Credit Accounts) NOTICE-2025-68-TRUMP-ACCOUNTS-IRC-530A	Research Pending
Publication 15 (Circular E) — Employer's Tax Guide for Use in 2026 PUB-15-CIRCULAR-E-2026	Research Pending
Revenue Procedure 2025-31 — Safe Harbor for Trusts Staking Digital Assets REV-PROC-2025-31-DIGITAL-ASSET-STAKING-SAFE-HARBOR	Research Pending
Public Law 119-21 — One Big Beautiful Bill Act (OBBBA) — IRS Implementation Provisions OBBBA-PL-119-21-2025-TAX-REFORM	Research Pending
Treasury Decision 10000 — Final Regulations on Digital Asset Broker Reporting (IRC §6045, Form 1099-DA) TD10000-DIGITAL-ASSET-BROKER-REPORTING-1099-DA	Research Pending
FATCA Final Regulations — Treasury Decisions Implementing IRC §§1471–1474 (Foreign Account Tax Compliance Act) FATCA-TD9657-FOREIGN-ACCT-COMPLIANCE	Research Pending
26 CFR Part 1 — Income Tax Regulations (Treasury Regulations Implementing IRC Income Tax Provisions) TREAS-REG-26-CFR-PART-1-INCOME-TAX	Research Pending
26 CFR Part 31 — Employment Taxes and Collection of Income Tax at Source TREAS-REG-26-CFR-PART-31-EMPLOYMENT-TAX	Research Pending
FBAR — Report of Foreign Bank and Financial Accounts Under 31 USC §5314 (FinCEN Form 114) FBAR-FINCEN-FORM-114	Research Pending
Internal Revenue Code — Title 26 of the United States Code IRC-TITLE-26-US-CODE	Research Pending
Revenue Procedure 2025-32 — Tax Year 2026 Annual Inflation Adjustments for 60+ Tax Provisions REV-PROC-2025-32-2026-INFLATION-ADJUSTMENTS	Research Pending