May 24, 2005 – Federal Register Recent Federal Regulation Documents
Results 101 - 121 of 121
Credit for Increasing Research Activities
This document contains temporary regulations relating to the computation and allocation of the credit for increasing research activities for members of a controlled group of corporations or a group of trades or businesses under common control. These temporary regulations reflect changes made to section 41 by the Revenue Reconciliation Act of 1989 (1989 Act), which introduced the current computational regime for the credit, and the Small Business Job Protection Act of 1996, which introduced the alternative incremental research credit. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.
Credit for Increasing Research Activities
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the computation and allocation of the credit for increasing research activities for members of a controlled group of corporations, including consolidated groups, or a group of trades or businesses under common control. The text of those regulations also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations and withdraws the proposed regulations published in the Federal Register on July 29, 2003 (68 FR 44499).
Defense Federal Acquisition Regulation Supplement; Quality Assurance
DoD is proposing to amend the Defense Federal Acquisition Regulation Supplement (DFARS) to update text pertaining to Government contract quality assurance requirements. This proposed rule is a result of a transformation initiative undertaken by DoD to dramatically change the purpose and content of the DFARS.
Defense Federal Acquisition Regulation Supplement; Incentive Program for Purchase of Capital Assets Manufactured in the United States
DoD has issued an interim rule amending the Defense Federal Acquisition Regulation Supplement (DFARS) to implement Section 822 of the National Defense Authorization Act for Fiscal Year 2004. Section 822 requires the Secretary of Defense to establish an incentive program for contractors to purchase capital assets manufactured in the United States, and to provide consideration for offerors with eligible capital assets in source selections for major defense acquisition programs.
Defense Federal Acquisition Regulation Supplement; DoD Pilot Mentor-Protege Program
DoD has issued an interim rule amending the Defense Federal Acquisition Regulation Supplement (DFARS) to implement Sections 841 and 842 of the National Defense Authorization Act for Fiscal Year 2005. Section 841 extends the length of the DoD Pilot Mentor-Protege Program for 5 additional years. Section 842 expands the Program to permit service-disabled veteran-owned small business concerns and HUBZone small business concerns to participate in the Program as protege firms.
Defense Federal Acquisition Regulation Supplement; Approval of Service Contracts and Task and Delivery Orders
DoD has issued an interim rule amending the Defense Federal Acquisition Regulation Supplement (DFARS) to implement Section 801(b) of the National Defense Authorization Act for Fiscal Year 2002 and Section 854 of the National Defense Authorization Act for Fiscal Year 2005. Section 801(b) requires DoD to establish and implement a management structure for the procurement of services. Section 854 requires DoD agencies to comply with certain review and approval requirements before using a non-DoD contract to procure supplies or services in amounts exceeding the simplified acquisition threshold.
New Markets Tax Credit Program
This document provides advance notice of proposed rulemaking for the issuance of regulations relating to the New Markets Tax Credit (NMTC) Program as authorized by 26 U.S.C. 45D. This document invites comments from the public on certain issues regarding the designation of low-income communities for purposes of the NMTC Program. All materials submitted will be available for public inspection and copying.
Project XL Rulemaking Extension for New York State Public Utilities; Hazardous Waste Management Systems; Final Rule
EPA is promulgating today the rulemaking extension proposed and published in the Federal Register on January 25, 2005 for the Project XL Final Rule for New York State Public Utilities; Hazardous Waste Management Systems (XL Rule) (70 FR 3501). The XL Rule was published as a final rule in the Federal Register on Monday, July 12, 1999 and, by its terms, expired, on January 10, 2005. The details of the XL Rule can be found in 64 FR 37636 (July 12, 1999). No further changes are being made to the XL Rule other than the change in expiration date. Because the requirements outlined in the XL Rule do not become effective until New York State adopts equivalent requirements through a State rulemaking and receives EPA authorization for these equivalent State requirements, EPA is extending the XL Rule for a period of 72 months from the effective date of today's rule. To date, the State has not adopted an equivalent rule and thus the XL Project for New York Public State Utilities has not been implemented. The XL Rule must be extended to facilitate completion of the New York State Public Utilities XL Project.
Safe Harbor for Valuation Under Section 475
This document sets forth an elective safe harbor for dealers in securities, dealers in commodities, and traders in securities and commodities that permits these taxpayers to make an election pursuant to which the values of positions reported on certain financial statements are the fair market values of those positions for purposes of section 475 of the Internal Revenue Code. This safe harbor attempts to reduce the compliance burden upon taxpayers and to improve the administrability of the valuation aspect of section 475 for the Internal Revenue Service. This document also provides a notice of a public hearing on these proposed regulations.
Attained Age of the Insured Under Section 7702
This document contains proposed regulations explaining how to determine the attained age of an insured for purposes of testing whether a contract qualifies as a life insurance contract for Federal income tax purposes. This document also provides notice of a public hearing on these proposed regulations.
Partnership Equity for Services
This document withdraws the remaining portion of the notice of proposed rulemaking published in the Federal Register on June 3, 1971 (36 FR 10787) and contains proposed regulations relating to the tax treatment of certain transfers of partnership equity in connection with the performance of services. The proposed regulations provide that the transfer of a partnership interest in connection with the performance of services is subject to section 83 of the Internal Revenue Code (Code) and provide rules for coordinating section 83 with partnership taxation principles. The proposed regulations also provide that no gain or loss is recognized by a partnership on the transfer or vesting of an interest in the transferring partnership in connection with the performance of services for the transferring partnership. This document also provides a notice of public hearing on these proposed regulations.
Dual Consolidated Loss Regulations
This document contains proposed regulations under section 1503(d) of the Internal Revenue Code (Code) regarding dual consolidated losses. Section 1503(d) generally provides that a dual consolidated loss of a dual resident corporation cannot reduce the taxable income of any other member of the affiliated group unless, to the extent provided in regulations, such loss does not offset the income of any foreign corporation. Similar rules apply to losses of separate units of domestic corporations. The proposed regulations address various dual consolidated loss issues, including exceptions to the general prohibition against using a dual consolidated loss to reduce the taxable income of any other member of the affiliated group.
Department of Agriculture Civil Monetary Penalties Adjustment
In accordance with the Federal Civil Penalties Inflation Adjustment Act of 1990, as amended, this final rule adjusts civil monetary penalties imposed by agencies within USDA to incorporate an inflation adjustment.
Inspection of Records Relating to Depiction of Sexually Explicit Performances
This rule amends the record-keeping and inspection requirements of 28 CFR part 75 to bring the regulations up to date with current law, to improve understanding of the regulatory system, and to make the inspection process effective for the purposes set by Congress in enacting the Child Protection and Obscenity Enforcement Act of 1988, as amended, relating to the sexual exploitation and other abuse of children.
Financial Eligibility
The Legal Services Corporation (``LSC'' or ``Corporation'') is republishing for additional comment previously proposed amendments (with certain additional revisions) to its regulations relating to financial eligibility for LSC-funded legal services. The proposed revisions are intended to reorganize the regulation to make it easier to read and follow; simplify and streamline the requirements of the rule to ease administrative burdens faced by LSC recipients in implementing the regulation and to aid LSC in enforcement of the regulation; and to clarify the focus of the regulation on the financial eligibility of applicants for LSC-funded legal services.
Frontal New Car Assessment Program
The Transportation Recall Enhancement, Accountability, and Documentation (TREAD) Act required that a safety rating for child restraints be established to provide practicable, readily understandable, and timely information to consumers. In addition, the TREAD Act directed the Secretary of Transportation to consider placing child restraints in the rear seat of vehicles crash-tested under NCAP. In response to this mandate, NHTSA established a consumer information program for add-on child restraints based on their ease of use, and announced that it would perform two pilot programs to gather additional information about other aspects of child passenger safety. One pilot program would subject child restraints to a 48 km/h (30 mph) sled test. This program focused on the protection provided by the child restraint. The second pilot program placed child restraints in the rear seat of vehicles in frontal NCAP tests. This program focused on the protection the vehicle provided to properly restrained children. Based on the data collected from both pilot programs, the agency has decided not to implement a dynamic child restraint system (CRS) rating based on sled tests, and to continue collecting data from NCAP frontal crash tests to resolve some outstanding technical issues and to gather additional data on the Hybrid III 6-year-old and 10-year-old child dummies. In addition, the agency will develop a better understanding of the real world data and its relationship to NCAP child results. The agency will make a decision on the merits of a vehicle child protection rating in conjunction with any possible revisions to the frontal testing program, which the agency is currently evaluating. Privacy Act: Anyone is able to search the electronic form of all submissions received into any of our dockets by the name of the individual submitting the petition (or signing the petition, if submitted on behalf of an association, business, labor union, etc.). You may review DOT's complete Privacy Act Statement in the Federal Register published on April 11, 2000, (Volume 65, Number 70; Pages 19477-78) or you may visit https://dms.dot.gov.
Privacy Act of 1974; Systems of Records and Routine Uses
The Central Intelligence Agency has undertaken and completed an Agency-wide review of its Privacy Act systems of records. As a result of this review, the Agency is publishing a complete set of revised Privacy Act systems of records notices. The Agency has also modified one of its existing routine uses and added seven new routine uses to its ``Statement of General Routine Uses'' for information subject to the Privacy Act. As required by the Privacy Act, the Agency is providing an opportunity for interested persons to submit comments on these notices and routine uses.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
