Department of the Treasury May 19, 2005 – Federal Register Recent Federal Regulation Documents

Additional Rules for Exchanges of Personal Property Under Section 1031(a)
Document Number: 05-9960
Type: Rule
Date: 2005-05-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that replace the use of the Standard Industrial Classification (SIC) system with the North American Industry Classification System (NAICS) for determining what properties are of a like class for purposes of section 1031 of the Internal Revenue Code (Code). The regulations affect taxpayers that engage in like-kind exchanges of depreciable tangible personal property.
Regulations Governing Practice Before the Internal Revenue Service
Document Number: 05-9959
Type: Rule
Date: 2005-05-19
Agency: Office of the Secretary, Department of the Treasury, Department of Treasury
This document contains final regulations revising the regulations governing practice before the Internal Revenue Service (Circular 230). These regulations affect individuals who practice before the Internal Revenue Service. These regulations clarify the standards for covered opinions.
Proposed Establishment of the Wahluke Slope Viticultural Area (2005R-026P)
Document Number: 05-10009
Type: Proposed Rule
Date: 2005-05-19
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 ``Wahluke Slope'' viticultural area in Grant County, in eastern Washington State. The proposed 81,000-acre area is totally within the established Columbia Valley viticultural area. 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.
Proposed Establishment of the San Antonio Valley Viticultural Area (2004R-599P)
Document Number: 05-10008
Type: Proposed Rule
Date: 2005-05-19
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 ``San Antonio Valley'' viticultural area in southwest Monterey County, California, within the existing Central Coast viticultural area. We designate viticultural areas to allow vintners to better describe the origin of their wines and allow consumers to better identify wines they may purchase. We invite comments on this proposed addition to our regulations.
Proposed Expansion of San Francisco Bay and Central Coast Viticultural Areas (2002R-202P)
Document Number: 05-10007
Type: Proposed Rule
Date: 2005-05-19
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 amend its regulations to expand by approximately 20,000 acres the San Francisco Bay viticultural area and the Central Coast viticultural area in California to match the proposed boundary of an expanded Livermore Valley viticultural area. We designate viticultural areas to allow bottlers to better describe the origin of wines and allow consumers to better identify the wines they may purchase. We invite comments on this proposed amendment to our regulations.
Proposed Expansion of the Livermore Valley Viticultural Area (2002R-202P)
Document Number: 05-10006
Type: Proposed Rule
Date: 2005-05-19
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 amend its regulations to expand the existing 96,000-acre Livermore Valley viticultural area in Alameda County, California. The proposed expansion would add 163,000 acres to the Livermore Valley viticultural area in northern Alameda and southern Contra Costa Counties. We designate viticultural areas to allow vintners to better describe the origin of their wines and to allow consumers to better identify the wines they may purchase. We invite comments on this proposed addition to our regulations.
Proposed Information Collection; Comment Request
Document Number: 05-10005
Type: Notice
Date: 2005-05-19
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
As part of our continuing effort to reduce paperwork and respondent burden, and as required by the Paperwork Reduction Act of 1995, we invite comments on the proposed or continuing information collections listed below in this notice.
Proposed Collection; Comment Request for Form 8697
Document Number: E5-2498
Type: Notice
Date: 2005-05-19
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 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts.
Proposed Collection; Comment Request for Form 8840
Document Number: E5-2497
Type: Notice
Date: 2005-05-19
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 8840, Closer Connection Exception Statement for Aliens.
Proposed Collection; Comment Request for Revenue Procedures 2002-37, 2002-38, and 2002-39
Document Number: E5-2496
Type: Notice
Date: 2005-05-19
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 Revenue Procedures 2002-37, 2002-38, 2002-39, Changes in Periods of Accounting.
Proposed Collection; Comment Request for Revenue Procedure 2005-24
Document Number: E5-2495
Type: Notice
Date: 2005-05-19
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 Revenue Procedure 2005-24, Waiver of Spousal Election.
Proposed Collection; Comment Request for Form 8814
Document Number: E5-2494
Type: Notice
Date: 2005-05-19
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 8814, Parents' Election To Report Child's Interest and Dividends.
Proposed Collection; Comment Request for Form 8896
Document Number: E5-2493
Type: Notice
Date: 2005-05-19
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 8896, Low Sulfur Diesel Fuel Production Credit.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.