Department of the Treasury May 26, 2005 – Federal Register Recent Federal Regulation Documents
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Surety Companies Acceptable on Federal Bonds: Sagamore Insurance Company
This is Supplement No. 11 to the Treasury Department Circular 570; 2004 Revision, published July 1, 2004, at 69 FR 40224.
Financial Crimes Enforcement Network; Proposed Collection; Comment Request; Suspicious Activity Report by the Securities and Futures Industry
FinCEN invites comment on a proposed information collection contained in a revised form, ``Suspicious Activity Report by the Securities and Futures Industry (SAR-SF).'' The form will be used by the securities and futures industry to report suspicious activity to the Department of the Treasury. This request for comments also covers 31 CFR 103.17 and 31 CFR 103.19. This request for comments is being made pursuant to the Paperwork Reduction Act of 1995, Pub. L. 104-13, 44 U.S.C. 3506(c)(2)(A).
Assumption of Partner Liabilities
This document contains final regulations relating to the definition of liabilities under section 752 of the Internal Revenue Code (Code). These regulations provide rules regarding a partnership's assumption of certain fixed and contingent obligations in connection with the issuance of a partnership interest and provide conforming changes to certain regulations. These regulations also provide rules under section 358(h) for assumptions of liabilities by corporations from partners and partnerships. Finally, this document also contains temporary regulations relating to the assumption of certain liabilities under section 358(h). 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.
Assumption of Liabilities
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing final and temporary regulations relating to the assumption of liabilities under section 752 of the Internal Revenue Code (Code). Those temporary regulations contain rules related to the assumption of certain liabilities under section 358(h). The text of those temporary regulations also serves as the text of these proposed regulations.
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