Department of the Treasury March 3, 2005 – Federal Register Recent Federal Regulation Documents
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Recruitment Notice for the Taxpayer Advocacy Panel
Notice for recruitment of IRS Taxpayer Advocacy Panel (TAP) members and alternates.
Section 707 Regarding Disguised Sales, Generally; Hearing Cancellation
This document provides notice of cancellation of a public hearing on proposed rulemaking relating to treatment of transactions between a partnership and its partners as disguised sales of partnership interests between the partners under section 707(a)(2)(B) of the Internal Revenue Code.
Submission for OMB Review; Comment Request-Procedures for Monitoring Bank Secrecy Act
The proposed information collection requirement described below has been submitted to the Office of Management and Budget (OMB) for review, as required by the Paperwork Reduction Act of 1995. OTS is soliciting public comments on the proposal.
Loss Limitation Rules
This document contains final regulations under sections 337(d) and 1502 of the Internal Revenue Code (Code). These regulations disallow certain losses recognized on sales of subsidiary stock by members of a consolidated group. These regulations apply to corporations filing consolidated returns, both during and after the period of affiliation, and also affect purchasers of the stock of members of a consolidated group.
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