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us/guidance/irs/irb/2025-42 — Internal Revenue Bulletin: 2025-42 · Axiom
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Internal Revenue Bulletin: 2025-42
76 sections
Internal Revenue Bulletin: 2025-42
Highlights Of This Issue
REG-108673-25, page 494.
T.D. 10035, page 484.
REG-110032-25, page 495.
REG-112261-24; REG-116085-23, page 522.
Rev. Proc. 2025-30, page 489.
The IRS Mission
Introduction
T.D. 10035
Authority
A. PTIN Requirement
B. PTIN User Fee
Explanation of Provisions
I. Regulatory Planning and Review
II. Regulatory Flexibility Act
III. Unfunded Mandates Reform Act
IV. Executive Order 13132: Federalism
V. Good Cause
VI. Submission to Small Business Administration
VII. Congressional Review Act
Drafting Information
List of Subjects in 26 CFR Part 300
Adoption of Amendments to the Regulations
Part 300—user Fees
Section 1. Purpose
Section 2. Background
Section 3. Application And Procedures
Section 4. Additional Application And Procedures
Section 5. Modifications To Revenue Procedure 2025-1
Section 6. Miscellaneous
Section 7. Effect On Other Documents
Section 8. Effective Date
Section 9. Paperwork Reduction Act
Section 10. Drafting Information
REG-108673-25
Background and Explanation of Provisions
I. Regulatory Planning and Review
II. Regulatory Flexibility Act
III. Unfunded Mandates Reform Act
IV. Executive Order 13132: Federalism
V. Submission to Small Business Administration
Comments and Requests for a Public Hearing
Drafting Information
List of Subjects in 26 CFR Part 300
Proposed Amendments to the Regulations
Part 300—user Fees
REG-110032-25
Authority
Background
Explanation of Provisions
Proposed Applicability Dates
I. Regulatory Planning and Review—Economic Analysis
II. Baseline
III. Affected Entities and Taxpayers
IV. Economic Effects of the Proposed Regulations
II. Paperwork Reduction Act
III. Regulatory Flexibility Act
IV. Section 7805(f)
V. Unfunded Mandates Reform Act
VI. Executive Order 13132: Federalism
Comments and Public Hearing
Drafting Information
List of Subjects in 26 CFR Part 1
Proposed Amendments to the Regulations
Part 1-Income Taxes
Reg-112261-24; Reg-116085-23
Background
Drafting Information
List of Subjects in 26 CFR Part 1
Definition of Terms
Abbreviations
Numerical Finding List
Finding List of Current Actions on Previously Published Items 1
Internal Revenue Bulletin
We Welcome Comments About the Internal Revenue Bulletin
