Internal Revenue Service: federal rules
The Internal Revenue Service published 22 final rules in 2026 so far and 21 in 2025, counted by the Tribune from the Federal Register.
Built by the Tribune's code from the Federal Register. No AI wrote this page. Updated Nov. 4, 2026.
Final rules 43
- Oct. 19, 2026Regulations Regarding Payment of Tax by Commercially Acceptable Means
Final rule · Internal Revenue Service · 26 CFR part 301
- Oct. 16, 2026Non-Applicability of Section 357(c) to Consolidated Groups
Final rule · Internal Revenue Service · 26 CFR part 1
- Oct. 6, 2026Transparency in Coverage
Final rule · Internal Revenue Service · 3 parts · Opens the Federal Register
- Oct. 2, 2026Federal Scholarship Tax Credit
Final rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Sept. 30, 2026Trump Accounts
Final rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Sept. 25, 2026Estate Tax Closing Letter User Fee Update
Final rule · Internal Revenue Service · 26 CFR part 300 · Opens the Federal Register
- Sept. 8, 2026Car Loan Interest Deduction
Final rule · Internal Revenue Service · 26 CFR parts 1, 301 · Opens the Federal Register
- Aug. 21, 2026Income Taxes
Final rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Aug. 10, 2026Backup Withholding on Third Party Network Transactions
Final rule · Internal Revenue Service · 26 CFR part 31 · Opens the Federal Register
- July 24, 2026Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures; Correction
Final rule · Internal Revenue Service · 26 CFR part 20 · Opens the Federal Register
- July 10, 2026Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures
Final rule · Internal Revenue Service · 26 CFR part 20 · Opens the Federal Register
- July 9, 2026Information Reporting and Transfer for Valuable Consideration Rules for Section 1035 Exchanges of Life Insurance and Certain Other Life Insurance Contract Transactions
Final rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- July 9, 2026Charitable Remainder Annuity Trust Listed Transaction
Final rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- June 4, 2026Federal Independent Dispute Resolution Operations
Final rule · Internal Revenue Service · 4 parts · Opens the Federal Register
- May 20, 2026Returns Relating to Sales or Exchanges of Certain Partnership Interests
Final rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- May 4, 2026Treatment of Income From Indian Fishing Rights-Related Activity as Compensation
Final rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- May 1, 2026Section 6435 Payments; Refunds for Previously Taxed Dyed Fuel
Final rule · Internal Revenue Service · 26 CFR part 48 · Opens the Federal Register
- April 20, 2026Enrolled Agent Special Enrollment Examination User Fee Update
Final rule · Internal Revenue Service · 26 CFR part 300 · Opens the Federal Register
- April 13, 2026Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips
Final rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- March 20, 2026Substantiation Requirements and Qualified Nonpersonal Use Vehicles
Final rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- March 19, 2026Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent; Correction
Final rule · Internal Revenue Service · 26 CFR part 301 · Opens the Federal Register
- Feb. 11, 2026Excise Tax on Repurchase of Corporate Stock; Correction
Final rule · Internal Revenue Service · 26 CFR part 58 · Opens the Federal Register
- Dec. 18, 2025Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions
Final rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Dec. 16, 2025Tribal General Welfare Benefits
Final rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Dec. 16, 2025Entities Wholly Owned by Indian Tribal Governments
Final rule · Internal Revenue Service · 26 CFR parts 1, 301 · Opens the Federal Register
- Dec. 15, 2025Income of Foreign Governments and of International Organizations
Final rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Dec. 1, 2025Estate Tax Closing Letter User Fee Update
Final rule · Internal Revenue Service · 26 CFR part 300 · Opens the Federal Register
- Nov. 24, 2025Excise Tax on Repurchase of Corporate Stock
Final rule · Internal Revenue Service · 26 CFR parts 1, 58 · Opens the Federal Register
- Oct. 2, 2025Interest Capitalization Requirements for Improvements That Constitute Designated Property
Final rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Sept. 30, 2025Section 42, Low-Income Housing Credit Average Income Test Procedures
Final rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Sept. 30, 2025Preparer Tax Identification Number (PTIN) User Fee Update
Final rule · Internal Revenue Service · 26 CFR part 300 · Opens the Federal Register
- Sept. 16, 2025Catch-Up Contributions
Final rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- July 11, 2025Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales
Final rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- May 20, 2025Estate Tax Closing Letter User Fee Update
Final rule · Internal Revenue Service · 26 CFR part 300 · Opens the Federal Register
- Jan. 15, 2025Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit
Final rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Jan. 15, 2025Resolution of Federal Tax Controversies by the Independent Office of Appeals
Final rule · Internal Revenue Service · 26 CFR part 301 · Opens the Federal Register
- Jan. 14, 2025Classification of Digital Content Transactions and Cloud Transactions
Final rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Jan. 14, 2025Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates
Final rule · Internal Revenue Service · 26 CFR part 28 · Opens the Federal Register
- Jan. 14, 2025Rules Regarding Certain Disregarded Payments and Dual Consolidated Losses
Final rule · Internal Revenue Service · 26 CFR parts 1, 301 · Opens the Federal Register
- Jan. 14, 2025Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest
Final rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Jan. 14, 2025Micro-Captive Listed Transactions and Micro-Captive Transactions of Interest
Final rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Jan. 13, 2025Guidance on Clean Electricity Low-Income Communities Bonus Credit Amount Program
Final rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Jan. 10, 2025Credit for Production of Clean Hydrogen and Energy Credit
Final rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
Proposed rules 69
- Nov. 4, 2026Guidance on Eligible Investments for Trump Accounts; Hearing
Proposed rule · Internal Revenue Service · 26 CFR part 1
- Oct. 15, 2026Premium Tax Credit
Proposed rule · Internal Revenue Service · 26 CFR part 1
- Oct. 9, 2026
- Oct. 2, 2026Federal Scholarship Tax Credit
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Sept. 30, 2026Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs; Hearing
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Sept. 29, 2026Election To Pay in Installments Tax on Gain From Certain Farmland Property
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Sept. 16, 2026Racial Nondiscrimination in Private Schools; Hearing
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Sept. 11, 2026Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures
Proposed rule · Internal Revenue Service · 26 CFR parts 1, 301 · Opens the Federal Register
- Sept. 11, 2026Allocation and Apportionment of Deductions to Foreign Source Section 951A Category Income and Deduction Eligible Income
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Sept. 4, 2026Racial Nondiscrimination in Private Schools
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Aug. 26, 2026Pro Rata Share of Subpart F Income, Tested Income, or Tested Loss
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Aug. 21, 2026Guidance on Eligible Investments for Trump Accounts
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Aug. 20, 2026Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the Refunded Portion of Certain Federal Refundable Tax Credits
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Aug. 20, 2026Application of Section 250(b)(3)(A)(i)(VII) to Sales or Other Dispositions of Property
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Aug. 20, 2026Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Aug. 17, 2026Proposed Removal of a Reporting Requirement for Trusts Whose Charitable Contribution Deductions Are Solely for Contributions Made by Passthrough Entities
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Aug. 14, 2026Foreign Currency Gain or Loss of Controlled Foreign Corporations
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Aug. 11, 2026Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Aug. 3, 2026Section 898(c) Transition Rule for Allocating Foreign Taxes and Section 960(d)(4) Foreign Tax Credit Disallowance
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- July 2, 2026Increase in Threshold for Requiring Information Reporting With Respect to Certain Payees; Extension and Modification of Limitation on Wagering Losses; Hearing
Proposed rule · Internal Revenue Service · 26 CFR parts 1, 31 · Opens the Federal Register
- June 5, 2026Trump Accounts; Hearing
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- June 3, 2026Guidance on Tax-Exempt Refunding Bonds; Hearing
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- June 2, 2026Estate Tax Closing Letter User Fee Update
Proposed rule · Internal Revenue Service · 26 CFR part 300 · Opens the Federal Register
- May 18, 2026Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers; Hearing
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- May 13, 2026Excepted Fertility Benefits
Proposed rule · Internal Revenue Service · 3 parts · Opens the Federal Register
- May 8, 2026Section 45Z Clean Fuel Production Credit; Hearing
Proposed rule · Internal Revenue Service · 26 CFR parts 1, 48 · Opens the Federal Register
- May 1, 2026Section 6435 Payments; Refunds for Previously Taxed Dyed Fuel
Proposed rule · Internal Revenue Service · 26 CFR part 48 · Opens the Federal Register
- April 29, 2026Section 45Z Clean Fuel Production Credit; Hearing
Proposed rule · Internal Revenue Service · 26 CFR parts 1, 48 · Opens the Federal Register
- April 20, 2026Enrolled Agent Special Enrollment Examination User Fee Update
Proposed rule · Internal Revenue Service · 26 CFR part 300 · Opens the Federal Register
- April 17, 2026Increase in Threshold for Requiring Information Reporting With Respect to Certain Payees; Extension and Modification of Limitation on Wagering Losses
Proposed rule · Internal Revenue Service · 26 CFR parts 1, 31 · Opens the Federal Register
- April 14, 2026Preparer Tax Identification Number (PTIN) User Fee Update; Hearing Cancellation
Proposed rule · Internal Revenue Service · 26 CFR part 300 · Opens the Federal Register
- April 13, 2026Excise Tax on Remittance Transfers
Proposed rule · Internal Revenue Service · 26 CFR parts 40, 49 · Opens the Federal Register
- March 26, 2026Preparer Tax Identification Number (PTIN) User Fee Update; Hearing
Proposed rule · Internal Revenue Service · 26 CFR part 300 · Opens the Federal Register
- March 12, 2026Guidance on Tax-Exempt Refunding Bonds
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- March 9, 2026Trump Accounts
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- March 9, 2026Trump Accounts Contribution Pilot Program
Proposed rule · Internal Revenue Service · 26 CFR part 301 · Opens the Federal Register
- March 6, 2026Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- March 6, 2026Removal of Final Regulations Identifying Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Feb. 4, 2026Section 45Z Clean Fuel Production Credit
Proposed rule · Internal Revenue Service · 26 CFR parts 1, 48 · Opens the Federal Register
- Jan. 9, 2026Backup Withholding on Third Party Network Transactions
Proposed rule · Internal Revenue Service · 26 CFR part 31 · Opens the Federal Register
- Jan. 2, 2026Statutory Updates to Branded Prescription Drug Fee Regulations
Proposed rule · Internal Revenue Service · 26 CFR part 51 · Opens the Federal Register
- Jan. 2, 2026Car Loan Interest Deduction
Proposed rule · Internal Revenue Service · 26 CFR parts 1, 301 · Opens the Federal Register
- Dec. 23, 2025Transparency in Coverage
Proposed rule · Internal Revenue Service · 3 parts · Opens the Federal Register
- Dec. 15, 2025Income of Foreign Governments and of International Organizations
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Dec. 15, 2025Updating Regulation References To Reflect Reorganizations at the Department of Justice and the Internal Revenue Service
Proposed rule · Internal Revenue Service · 2 parts · Opens the Federal Register
- Oct. 23, 2025Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Oct. 21, 2025Domestically Controlled Qualified Investment Entities
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Sept. 30, 2025Previously Taxed Earnings and Profits and Related Basis Adjustments; Hearing Cancellation
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Sept. 30, 2025Preparer Tax Identification Number (PTIN) User Fee Update
Proposed rule · Internal Revenue Service · 26 CFR part 300 · Opens the Federal Register
- Sept. 22, 2025Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Sept. 8, 2025Previously Taxed Earnings and Profits and Related Basis Adjustments; Hearing
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Aug. 19, 2025Returns Relating to Sales or Exchanges of Certain Partnership Interests
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Aug. 6, 2025Determination of Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- June 3, 2025Source of Income From Cloud Transactions; Hearing
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- June 2, 2025Request for Information Regarding the Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule
Proposed rule · Internal Revenue Service · 3 parts · Opens the Federal Register
- May 20, 2025Estate Tax Closing Letter User Fee Update
Proposed rule · Internal Revenue Service · 26 CFR part 300 · Opens the Federal Register
- April 15, 2025Section 45W Credit for Qualified Commercial Clean Vehicles
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Feb. 14, 2025Section 30C Alternative Fuel Vehicle Refueling Property Credit; Hearing Cancellation
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Feb. 5, 2025Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K; Hearing Cancellation
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Jan. 16, 2025Multi-Year Reporting Requirements for Corporate Separations and Related Transactions
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Jan. 16, 2025Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Jan. 16, 2025Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m)
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Jan. 14, 2025Source of Income From Cloud Transactions
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Jan. 14, 2025Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Jan. 14, 2025Section 45W Credit for Qualified Commercial Clean Vehicles
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Jan. 14, 2025Automatic Enrollment Requirements Under Section 414A
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Jan. 13, 2025Catch-Up Contributions
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Jan. 6, 2025Section 30C Alternative Fuel Vehicle Refueling Property Credit; Hearing
Proposed rule · Internal Revenue Service · 26 CFR part 1 · Opens the Federal Register
- Jan. 2, 2025Excise Tax on Designated Drugs
Proposed rule · Internal Revenue Service · 26 CFR part 47 · Opens the Federal Register