Department of the Treasury March 2005 – Federal Register Recent Federal Regulation Documents

Results 101 - 137 of 137
Sickness or Accident Disability Payments
Document Number: 05-4382
Type: Proposed Rule
Date: 2005-03-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that provide guidance regarding the treatment of payments made on account of sickness or accident disability under a workers' compensation law for purposes of the Federal Insurance Contributions Act (FICA).
Submission for OMB Review; Comment Request
Document Number: 05-4707
Type: Notice
Date: 2005-03-10
Agency: Department of the Treasury, Department of Treasury
Transactions Involving the Transfer of No Net Value
Document Number: 05-4384
Type: Proposed Rule
Date: 2005-03-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations providing guidance regarding corporate formations, reorganizations, and liquidations of insolvent corporations. These regulations provide rules requiring the exchange (or, in the case of section 332, a distribution) of net value for the nonrecognition rules of subchapter C to apply to the transaction. The regulations also provide guidance on determining when and to what extent creditors of a corporation will be treated as proprietors of the corporation in determining whether continuity of interest is preserved in a potential reorganization. Finally, the regulations provide guidance on whether a distribution in cancellation or redemption of less than all of the shares one corporation owns in another corporation satisfies the requirements of section 332. The proposed regulations affect corporations and their shareholders.
Extension of Import Restrictions Imposed on Certain Categories of Archaeological Material From the Prehispanic Cultures of the Republic of El Salvador
Document Number: 05-4625
Type: Rule
Date: 2005-03-09
Agency: Department of Homeland Security, Department of the Treasury, Bureau of Customs and Border Protection, Customs and Border Protection Bureau
This document amends the Customs and Border Protection (CBP) regulations to reflect the extension of the import restrictions on certain categories of archaeological material from the Prehispanic cultures of the Republic of El Salvador which were imposed by T.D. 95- 20. The Assistant Secretary for Educational and Cultural Affairs, United States Department of State, has determined that conditions continue to warrant the imposition of import restrictions. Accordingly, the restrictions will remain in effect for an additional 5 years, and the CBP regulations are being amended to indicate this extension. These restrictions are being extended pursuant to determinations of the United States Department of State made under the terms of the Convention on Cultural Property Implementation Act in accordance with the United Nations Educational, Scientific and Cultural Organization (UNESCO) Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property. T.D. 95-20 contains the Designated List of archaeological material representing Prehispanic cultures of El Salvador.
Open Meeting of the Wage & Investment Reducing Taxpayer Burden (Notices) Issue Committee of the Taxpayer Advocacy Panel
Document Number: 05-4615
Type: Notice
Date: 2005-03-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Wage & Investment Reducing Taxpayer Burden (Notices) Issue Committee of the Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comments, ideas and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Area 3 Taxpayer Advocacy Panel (Including the States of Florida, Georgia, Alabama, Mississippi, Louisiana, Arkansas, and Puerto Rico)
Document Number: 05-4614
Type: Notice
Date: 2005-03-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 3 Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Public Meeting of the President's Advisory Panel on Federal Tax Reform
Document Number: 05-4603
Type: Notice
Date: 2005-03-09
Agency: Department of the Treasury, Department of Treasury
This notice advises all interested persons of a public meeting of the President's Advisory Panel on Federal Tax Reform.
Prohibited Allocations of Securities in an S Corporation; Correction
Document Number: 05-4506
Type: Rule
Date: 2005-03-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document corrects temporary regulations (TD 9164) that were published in the Federal Register on Friday, December 17, 2004 (69 FR 75455) concerning requirements for employee stock ownership plans (ESOPs) holding stock of Subchapter S corporations.
Proposed Collection; Comment Request for Form 8889
Document Number: 05-4505
Type: Notice
Date: 2005-03-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8889, Health Savings Accounts (HSAs).
Elimination of Forms of Distribution in Defined Contribution Plans; Correction
Document Number: 05-4502
Type: Rule
Date: 2005-03-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to (TD 9176), which were published in the Federal Register on Tuesday, January 25, 2005 (70 FR 3475). These final regulations would modify the circumstances under which certain forms of distribution previously available are permitted to be eliminated from qualified defined contribution plans.
Proposed Realignment of the Santa Lucia Highlands and Arroyo Seco Viticultural Areas (2003R-083P); Comment Period Extension
Document Number: 05-4483
Type: Proposed Rule
Date: 2005-03-08
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
In response to an industry request, the Alcohol and Tobacco Tax and Trade Bureau extends the comment period for Notice No. 29, Proposed Realignment of the Santa Lucia Highlands and Arroyo Seco Viticultural Areas, a notice of proposed rulemaking published in the Federal Register on January 25, 2005, for an additional 60 days.
05-4438
Document Number: 05-4438
Type: Notice
Date: 2005-03-08
Agency: Department of the Treasury, Submission for Omb Review; Comment Request, Department of Treasury
05-4437
Document Number: 05-4437
Type: Notice
Date: 2005-03-08
Agency: Department of the Treasury, Submission for Omb Review; Comment Request, Department of Treasury
Proposed Fort Ross-Seaview Viticultural Area (2003R-191T)
Document Number: 05-4390
Type: Proposed Rule
Date: 2005-03-08
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
The Alcohol and Tobacco Tax and Trade Bureau proposes to establish the 27,500-acre Fort Ross-Seaview viticultural area in western Sonoma County, California. We designate viticultural areas to allow vintners to better describe the origin of their wines and to allow consumers to better identify wines they may purchase. We invite comments on this proposed addition to our regulations.
Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California, Hawaii, and Nevada)
Document Number: 05-4385
Type: Notice
Date: 2005-03-07
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 7 committee of the Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel (TAP) is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. The TAP will use citizen input to make recommendations to the Internal Revenue Service.
Property Exempt From Levy
Document Number: 05-4383
Type: Rule
Date: 2005-03-07
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains the final regulations relating to property exempt from levy, which revise regulations currently published under Internal Revenue Code section 6334. The regulation reflects changes made by the IRS Restructuring and Reform Act of 1998 (the RRA 98) and provides guidance regarding: (1) Procedures for obtaining prior judicial approval of certain principal residence levies; (2) an exemption from levy for certain residences in small deficiency cases and for certain business assets in the absence of administrative approval or jeopardy; and (3) the applicable dollar amounts for certain exemptions. The regulation also reflects changes made by the Taxpayer Relief Act of 1997, which permits levy on certain specified payments with the prior approval of the Secretary.
Submission for OMB Review; Comment Request
Document Number: 05-4328
Type: Notice
Date: 2005-03-07
Agency: Department of the Treasury, Department of Treasury
Submission for OMB Review; Comment Request
Document Number: 05-4327
Type: Notice
Date: 2005-03-07
Agency: Department of the Treasury, Department of Treasury
United States-Chile Free Trade Agreement
Document Number: 05-4156
Type: Rule
Date: 2005-03-07
Agency: Department of Homeland Security, Department of the Treasury, Bureau of Customs and Border Protection, Customs and Border Protection Bureau
This document amends the Customs and Border Protection (``CBP'') Regulations on an interim basis to implement the preferential tariff treatment and other customs-related provisions of the United States-Chile Free Trade Agreement entered into by the United States and the Republic of Chile.
Public Meeting of the President's Advisory Panel on Federal Tax Reform
Document Number: 05-4364
Type: Notice
Date: 2005-03-04
Agency: Department of the Treasury, Department of Treasury
This notice advises all interested persons of the location of the March 8, 2005, public meeting of the President's Advisory Panel on Federal Tax Reform. This meeting was previously announced in 70 FR 8875 (February 23, 2005).
Collection After Assessment
Document Number: 05-4280
Type: Proposed Rule
Date: 2005-03-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations relating to the collection of tax liabilities after assessment. The proposed regulations reflect changes to the law made by the Internal Revenue Service Restructuring and Reform Act of 1998. These regulations would affect persons determining how long the Internal Revenue Service has to collect taxes that have been properly assessed.
Student FICA Exception; Correction
Document Number: 05-4279
Type: Rule
Date: 2005-03-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document corrects final regulations (TD 9167), that were published in the Federal Register on Tuesday, December 21, 2004 (69 FR 76404) that provides guidance regarding the employment tax exceptions for student services. These regulations affect schools, colleges, and universities and their employees.
Recruitment Notice for the Taxpayer Advocacy Panel
Document Number: 05-4144
Type: Notice
Date: 2005-03-03
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice for recruitment of IRS Taxpayer Advocacy Panel (TAP) members and alternates.
Section 707 Regarding Disguised Sales, Generally; Hearing Cancellation
Document Number: 05-4142
Type: Proposed Rule
Date: 2005-03-03
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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
Document Number: 05-4127
Type: Notice
Date: 2005-03-03
Agency: Department of the Treasury, Office of Thrift Supervision, Thrift Supervision Office, Department of Treasury
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
Document Number: 05-3951
Type: Rule
Date: 2005-03-03
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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.
Proposed Collection; Comment Request for Regulation Project
Document Number: 05-4021
Type: Notice
Date: 2005-03-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Pub. L. 104-13(44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an existing final regulation, Limitation on Passive Activity Losses and CreditsTreatment of Self-Charged Items of Income and Expense (Section 1.469-7(f)).
Designated Roth Contributions to Cash or Deferred Arrangements Under Section 401(k)
Document Number: 05-4020
Type: Proposed Rule
Date: 2005-03-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed amendments to the regulations under section 401(k) and (m) of the Internal Revenue Code. These proposed regulations would provide guidance concerning the requirements for designated Roth contributions to qualified cash or deferred arrangements under section 401(k). These proposed regulations would affect section 401(k) plans that provide for designated Roth contributions and participants eligible to make elective contributions under these plans.
Special Rules for Adjudicatory Proceedings for Certain Holding Companies
Document Number: 05-4017
Type: Rule
Date: 2005-03-02
Agency: Department of the Treasury, Office of Thrift Supervision, Thrift Supervision Office, Department of Treasury
The Office of Thrift Supervision (OTS) is adding a new subpart to its Rules of Practice and Procedure in Adjudicatory Proceedings to provide for expedited processing of certain actions to determine if a company is exercising a controlling influence over the management or policies of a savings association or savings and loan holding company (collectively, savings association) for certain purposes under section 10 of the Home Owners' Loan Act, 12 U.S.C. 1467a (HOLA). The new proceedings will be used only to determine if a company has acquired a controlling influence over the management or policies of a savings association for purposes of those subsections of section 10 other than subsections (c), (d), (f), (h)(2), (m), (n), (q) and (s). Under the new procedure, a company that holds no more than ten percent of the stock of a savings association may be found to control that savings association, thereby becoming an OTS-regulated entity.
Community Reinvestment Act-Assigned Ratings
Document Number: 05-4016
Type: Rule
Date: 2005-03-02
Agency: Department of the Treasury, Office of Thrift Supervision, Thrift Supervision Office, Department of Treasury
In this final rule, OTS is making changes to its Community Reinvestment Act (CRA) regulations to reduce burden, provide greater flexibility to meet community needs, and restore the focus of CRA to lending. Specifically, OTS is providing additional flexibility to each savings association evaluated under the large retail institution test to determine the combination of lending, investment, and service it will use to meet the credit needs of the local communities in which it is chartered, consistent with safe and sound operations.
Submission for OMB Review; Comment Request-Minority Thrift Certification Form
Document Number: 05-4015
Type: Notice
Date: 2005-03-02
Agency: Department of the Treasury, Office of Thrift Supervision, Thrift Supervision Office, Department of Treasury
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.
Proposed Collection; Comment Request for Travel Service Provider and Carrier Service Provider Submission
Document Number: 05-4007
Type: Notice
Date: 2005-03-02
Agency: Department of the Treasury, Office of Foreign Assets Control, Foreign Assets Control Office, Department of Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Pub. L. 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the Office of Foreign Assets Control (``OFAC'') within the Department of the Treasury is soliciting comments concerning OFAC's Travel Service Provider and Carrier Service Provider information collection.
Proposed Collection; Comment Request for Request for a Specific License To Visit an Immediate Family Member in Cuba
Document Number: 05-4006
Type: Notice
Date: 2005-03-02
Agency: Department of the Treasury, Office of Foreign Assets Control, Foreign Assets Control Office, Department of Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the Office of Foreign Assets Control (``OFAC'') within the Department of the Treasury is soliciting comments concerning OFAC's ``Request for a Specific License to Visit an Immediate Family Member in Cuba who is a National of Cuba once in a three year period'' Application Form TD-F 90-22.60 and TD-F 90-22.60 (SP).
Qualified Amended Returns
Document Number: 05-3950
Type: Rule
Date: 2005-03-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains temporary regulations that modify the rules relating to qualified amended returns by providing additional circumstances that end the period within which a taxpayer may file an amended return that constitutes a qualified amended return. These regulations provide that the period for filing a qualified amended return is terminated once the IRS has served a John Doe summons on a third party with respect to the taxpayer's tax liability. In addition, for taxpayers who have claimed tax benefits from undisclosed listed transactions, the regulations provide that the period for filing a qualified amended return is terminated once the IRS contacts a promoter, organizer, seller, or material advisor concerning the listed transaction. The regulations also provide that the date on which published guidance is issued announcing a settlement initiative for a listed transaction in which penalties are compromised or waived is an additional date by which a taxpayer must file a qualified amended return. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject published elsewhere in this issue of the Federal Register.
Qualified Amended Returns
Document Number: 05-3945
Type: Proposed Rule
Date: 2005-03-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the definition of qualified amended returns. The text of those regulations also serves as the text of these proposed regulations.
Proposed Collection; Comment Request for Regulation Project
Document Number: 05-3946
Type: Notice
Date: 2005-03-01
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13(44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an existing final regulation, LR-218-78 (TD 8096), Product Liability Losses and Accumulations for Product Liability Losses (Section 1.172- 13).
Diversification Requirements for Variable Annuity, Endowment, and Life Insurance Contracts
Document Number: 05-3825
Type: Rule
Date: 2005-03-01
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations removing provisions of the Income Tax Regulations that apply a look-through rule to assets of a nonregistered partnership for purposes of satisfying the diversification requirements of section 817(h) of the Internal Revenue Code.
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