Machine-written from the fields above · claude-haiku-4-5-20251001
The Internal Revenue Service published proposed regulations on allocation and apportionment of deductions for foreign source income and proposed regulations on information reporting for qualified opportunity zones.
The Internal Revenue Service published proposed regulations on allocation and apportionment of deductions for foreign source income and proposed regulations on information reporting for qualified opportunity zones. — via Downstream, https://downstream.sh/daily/agency/internal-revenue-service/#s-2026-09-11
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Proposed RuleTreasury DepartmentInternal Revenue Service
This document contains proposed regulations related to the allocation and apportionment of deductions to foreign source section 951A category income for foreign tax credit limitation purposes and for purposes of calculating deduction eligible income. The proposed regulations would affect taxpayers that operate in foreign countries through foreign corporations and domestic corporations that claim the deduction for foreign-derived deduction eligible income.
91 FR 57832FR Doc. 2026-18645official PDF↗federalregister.gov↗
Proposed RuleTreasury DepartmentInternal Revenue Service
This document contains proposed regulations that would implement new statutory requirements for qualified opportunity funds to file information returns with the IRS and furnish statements to investors who dispose of investments in those entities and for qualified opportunity zone businesses to furnish statements to qualified opportunity funds that hold interests in them. These proposed regulations would also clarify the applicability of penalties for the failure to file or furnish these information returns and statements. Finally, these proposed regulations would clarify the qualified opportunity fund self-certification rules and provide procedures for qualified opportunity funds to revoke inadvertent certifications or voluntarily decertify.
- ○Comments close in 35 days
91 FR 57968FR Doc. 2026-18574official PDF↗federalregister.gov↗
No sentence for this date — either it has not been generated yet, or it was withheld by the fidelity gate.
NoticeTreasury DepartmentInternal Revenue Service
This notice of filing announces that a petition has been filed requesting that acrylonitrile-butadiene rubber ((C<INF>4</INF>H<INF>6</INF>)<INF>x</INF>- (C<INF>3</INF>H<INF>3</INF>N)<INF>y</INF>- (C<INF>25</INF>H<INF>44</INF>OS<INF>2</INF>)<INF>a</INF>; x=3,344.33, y=1,335.09, a=2.98), also known as "NBR," be added to the list of taxable substances. This notice of filing also requests comments on the petition. This notice of filing is not a determination that the list of taxable substances is modified.
91 FR 57450FR Doc. 2026-18268official PDF↗federalregister.gov↗
NoticeTreasury DepartmentInternal Revenue Service
This notice of filing announces that a petition has been filed requesting that solution styrene butadiene rubber ((C<INF>4</INF>H<INF>6</INF>)<INF>m</INF>- (C<INF>8</INF>H<INF>8</INF>)<INF>n</INF>- (C<INF>25</INF>H<INF>44</INF>OS<INF>2</INF>)<INF>a</INF>; m=5,474.21, n=504.08, a=3.30), also known as "sSBR," be added to the list of taxable substances. This notice of filing also requests comments on the petition. This notice of filing is not a determination that the list of taxable substances is modified.
91 FR 57447FR Doc. 2026-18267official PDF↗federalregister.gov↗
NoticeTreasury DepartmentInternal Revenue Service
This notice of filing announces that a petition has been filed requesting that vinyl acetate-dibutyl maleate copolymer in a styrene solution ((C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>x</INF>- (C<INF>12</INF>H<INF>20</INF>O<INF>4</INF>)<INF>y</INF>- (C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; x=6.17, y=1, s=10.94) be added to the list of taxable substances. This notice of filing also requests comments on the petition. This notice of filing is not a determination that the list of taxable substances is modified.
91 FR 57449FR Doc. 2026-18265official PDF↗federalregister.gov↗
NoticeTreasury DepartmentInternal Revenue Service
This notice of filing announces that a petition has been filed requesting that butadiene-acrylonitrile-methyl methacrylate-styrene copolymer ((C<INF>4</INF>H<INF>6</INF>)<INF>w</INF>(C<INF>3</INF>H<INF>3</INF>N)<INF>x</INF> (C<INF>8</INF>H<INF>8</INF>)<INF>y</INF>(C<INF>5</INF>H<INF>8</INF>O<INF>2</INF> )<INF>z</INF>; w=124.79, x=424.05, y=129.62, z=72.41), also known as "Modified SAN Latex," be added to the list of taxable substances. This notice of filing also requests comments on the petition. This notice of filing is not a determination that the list of taxable substances is modified.
91 FR 57448FR Doc. 2026-18264official PDF↗federalregister.gov↗
Machine-written from the fields above · claude-haiku-4-5-20251001
The Internal Revenue Service published final regulations permitting certain taxpayers to deduct up to $10,000 of qualified passenger vehicle loan interest and requiring information reporting for specified vehicle loans.
The Internal Revenue Service published final regulations permitting certain taxpayers to deduct up to $10,000 of qualified passenger vehicle loan interest and requiring information reporting for specified vehicle loans. — via Downstream, https://downstream.sh/daily/agency/internal-revenue-service/#s-2026-09-08
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RuleTreasury DepartmentInternal Revenue Service
This document contains final regulations regarding the deduction for certain taxpayers for an amount up to $10,000 of qualified passenger vehicle loan interest. This document also contains final regulations regarding new information reporting requirements for certain persons who, in a trade or business, receive from any individual interest aggregating $600 or more for any calendar year on a specified passenger vehicle loan, including applicable penalties for failures to file information returns or furnish payee statements as required. These regulations affect taxpayers that may deduct qualified passenger vehicle loan interest, and also persons subject to these information reporting requirements.
- ○Takes effect in 59 days
91 FR 57214FR Doc. 2026-18219official PDF↗federalregister.gov↗
Machine-written from the fields above · claude-haiku-4-5-20251001
The Internal Revenue Service published proposed regulations on racial nondiscrimination in private schools and inflation adjustment amounts for clean electricity production credit.
The Internal Revenue Service published proposed regulations on racial nondiscrimination in private schools and inflation adjustment amounts for clean electricity production credit. — via Downstream, https://downstream.sh/daily/agency/internal-revenue-service/#s-2026-09-04
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Proposed RuleTreasury DepartmentInternal Revenue Service
This document contains proposed regulations that would update existing regulations to provide that a private school is not described as an organization exempt from Federal income tax if it discriminates on the basis of race, color, or national or ethnic origin in administration of its educational, admissions, scholarship, athletic, or other policies, based on the fundamental public policy of the United States against such practices. These proposed regulations would affect private schools in taxable years beginning after May 31, 2027, which is after the final regulations are expected to be published.
91 FR 56811FR Doc. 2026-18127official PDF↗federalregister.gov↗
NoticeTreasury DepartmentInternal Revenue Service
The 2026 inflation adjustment factor and applicable amounts are used in calculating the amount of the clean electricity production credit allowable under section 45Y (section 45Y credit) of the Internal Revenue Code (Code), which are required by law to be published in the Federal Register.
91 FR 56942FR Doc. 2026-18105official PDF↗federalregister.gov↗
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Everything on this page is also a tool call. Add
mcp.downstream.sh as an MCP server in Claude, ChatGPT, or any client that speaks the
protocol — no key, no account — then paste this:
Using the Downstream MCP server at mcp.downstream.sh, call whats_new_since with agency "Internal Revenue Service" since 2026-09-04, then summarise what changed and list every deadline it created.
Reaches whats_new_since. The response carries its own citations
and states what it is missing — including which dates it has no record for.