September 22, 2021 – Federal Register Recent Federal Regulation Documents
Results 101 - 103 of 103
Treatment of Distributions of Property From a Corporation to a Shareholder
This document contains final regulations under section 301 of the Internal Revenue Code of 1986 (Code). These regulations update existing regulations under section 301 to reflect statutory changes made by the Technical and Miscellaneous Revenue Act of 1988, which changes provide that the amount of a distribution of property made by a corporation to its shareholder is the fair market value of the distributed property. The regulations affect shareholders that receive a distribution of property from a corporation.
Agency Information Collection: Activity Under OMB Review; Report of Financial and Operating Statistics for Small Aircraft Operators
In compliance with the Paperwork Reduction Act of 1995, this notice announces that the Information Collection Request (ICR) abstracted below is being forwarded to the Office of Management and Budget (OMB) for extension of currently approved collection. The ICR describes the nature of the information collection and its expected burden. The Federal Register Notice with the 60-day comment period soliciting comments on the following collection was published on March 19, 2021.
Marine Terminal Operator Schedules
The Federal Maritime Commission (FMC) proposes to modernize outdated requirements and clarify existing requirements associated with the filing of marine terminal operator (MTO) schedules.
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