Department of the Treasury March 2006 – Federal Register Recent Federal Regulation Documents

Results 51 - 100 of 149
Proposed Collection; Comment Request for Form 8611
Document Number: E6-4102
Type: Notice
Date: 2006-03-22
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 8611, Recapture of Low-Income Housing Credit.
Open Meeting of the Area 3 Taxpayer Advocacy Panel (Including the States of Florida, Georgia, Alabama, Mississippi, Louisiana, Arkansas, and Puerto Rico)
Document Number: E6-4101
Type: Notice
Date: 2006-03-22
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.
Interagency Advance Notice of Proposed Rulemaking: Procedures to Enhance the Accuracy and Integrity of Information Furnished to Consumer Reporting Agencies Under Section 312 of the Fair and Accurate Credit Transactions Act
Document Number: 06-2758
Type: Proposed Rule
Date: 2006-03-22
Agency: Federal Deposit Insurance Corporation, Agencies and Commissions, Federal Reserve System, Federal Trade Commission, National Credit Union Administration, Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury, Office of Thrift Supervision, Comptroller of the Currency
The OCC, Board, FDIC, OTS, NCUA, and FTC (the Agencies) request comment to gather information useful for developing the guidelines and regulations required by section 312 of the Fair and Accurate Credit Transactions Act (FACT Act). Pursuant to section 312, the Agencies, acting in consultation and coordination, must: Establish guidelines for use by persons that furnish information to consumer reporting agencies (furnishers) regarding the accuracy and integrity of the consumer information that they furnish to those agencies; and prescribe regulations that require furnishers to establish reasonable policies and procedures for implementing the guidelines. Section 312 also requires the Agencies jointly to prescribe regulations that identify the circumstances under which a furnisher shall be required to reinvestigate a dispute concerning the accuracy of information contained in a consumer report on a consumer based on a direct request of the consumer.
Financial Crimes Enforcement Network; Proposed Collection; Comment Request; Cross-Border Electronic Transmittals of Funds Survey
Document Number: E6-4073
Type: Notice
Date: 2006-03-21
Agency: Department of the Treasury, Department of Treasury
The Financial Crimes Enforcement Network requests comments on a survey that seeks input from trade groups representing members of the U.S. financial services industry on the feasibility of requiring reporting of cross-border electronic transmittals of funds, and the impact such reporting would have on the industry. The survey is part of a study of these issues required by section 6302 of the Intelligence Reform and Terrorism Prevention Act of 2004. This request for comments is being made pursuant to the Paperwork Reduction Act of 1995, Public Law 105-13, 44 U.S.C. 3506 (c)(2)(A).
Proposed Amendments to Bank Secrecy Act Regulations Regarding Casino Recordkeeping and Reporting Requirements
Document Number: E6-4072
Type: Proposed Rule
Date: 2006-03-21
Agency: Department of the Treasury, Financial Crimes Enforcement Network, Department of Treasury
We are proposing to amend the Bank Secrecy Act regulations relating to currency transaction reporting by casinos. Specifically, we are proposing to exclude, as reportable transactions in currency, jackpots from slot machines and video lottery terminals. We are also proposing to exclude certain transactions between casinos and currency dealers or exchangers and casinos and check cashers as reportable transactions in currency. Finally, we are proposing several other amendments that would update or clarify the ``cash in'' and ``cash out'' examples of transactions that are set forth in our currency transaction reporting regulations.
Proposed Collection; Comment Request for Form 13388
Document Number: E6-4015
Type: Notice
Date: 2006-03-21
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 13388, Improving the Accuracy of EITC Prepared Returns.
Proposed Collection; Comment Request for Form 8900
Document Number: E6-4014
Type: Notice
Date: 2006-03-21
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 8900, Qualified Railroad Track Maintenance Credit.
Open Meeting of the AD Hoc Committee of the Taxpayer Advocacy Panel
Document Number: E6-4013
Type: Notice
Date: 2006-03-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the AD Hoc 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.
Request for Comments on Treasury's Report to Congress on International and Exchange Rate Policies
Document Number: 06-2768
Type: Notice
Date: 2006-03-21
Agency: Department of the Treasury, Department of Treasury
The Office of the Under Secretary for International Affairs of the U.S. Department of the Treasury invites all interested parties to comment on the methodology used in preparing its semi-annual report to Congress on International and Exchange Rate Policies and to submit views on the contents of its next report.
Residence Rules Involving U.S. Possessions; Correction
Document Number: 06-2664
Type: Rule
Date: 2006-03-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to final regulations that were published in the Federal Register on Tuesday, January 31, 2006 (71 FR 4996) that provide rules for determining bona fide residency in the following U.S. possessions: American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, and the United States Virgin Islands under sections 937(a) and 881(b) of the Internal Revenue Code (Code).
Submission for OMB Review; Comment Request
Document Number: E6-3912
Type: Notice
Date: 2006-03-17
Agency: Department of the Treasury, Department of Treasury
Submission for OMB Review; Comment Request
Document Number: E6-3905
Type: Notice
Date: 2006-03-17
Agency: Department of the Treasury, Department of Treasury
Corporate Estimated Tax; Correction
Document Number: E6-3848
Type: Proposed Rule
Date: 2006-03-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to a cancellation of public hearing notice which was published in the Federal Register on Friday, March 3, 2006 (71 FR 10940) relating to corporate estimated taxes.
Time for Filing Employment Tax Returns and Modifications to the Deposit Rules
Document Number: C5-24563
Type: Proposed Rule
Date: 2006-03-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Import Restrictions Imposed on Certain Archaeological and Ethnological Materials From Colombia
Document Number: 06-2620
Type: Rule
Date: 2006-03-17
Agency: Department of Homeland Security, Department of the Treasury, Bureau of Customs and Border Protection, Customs and Border Protection Bureau
This final rule amends the Customs and Border Protection (CBP) regulations to reflect the imposition of import restrictions on certain archaeological material and certain ethnological material from Colombia. These restrictions are being imposed pursuant to an agreement between the United States and the Government of Colombia that has been entered into under the authority 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. The final rule amends CBP regulations by adding Colombia to the list of countries for which a bilateral agreement has been entered into for imposing cultural property import restrictions. The final rule also contains the designated list that describes the types of archaeological and ethnological articles to which the restrictions apply.
Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts; Correction
Document Number: 06-2537
Type: Rule
Date: 2006-03-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to final and temporary regulations (TD 9244), that was published in the Federal Register on Thursday, January 26, 2006 (71 FR 4264). This regulation provides guidance regarding the determination of the basis of stock or securities received in exchange for, or with respect to stock or securities in certain transactions.
Treatment of Excess Loss Accounts; Correction
Document Number: 06-2535
Type: Proposed Rule
Date: 2006-03-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulations that was published in the Federal Register on Thursday, January 26, 2006 (71 FR 4319). These regulations provide guidance under section 1502 that governs certain basis determinations and adjustments of subsidiary stock in certain transactions involving members of a consolidated group.
Time for Filing Employment Tax Returns and Modifications to the Deposit Rules; Correction
Document Number: 06-2534
Type: Rule
Date: 2006-03-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to final and temporary regulations that were published in the Federal Register on Tuesday, January 3, 2006 (71 FR 11). These regulations relate to the annual filing of Federal employment tax returns and requirements for employment tax deposits for employers in the Employers' Annual Federal Tax Program (Form 944).
Submission for OMB Review; Comment Request
Document Number: E6-3808
Type: Notice
Date: 2006-03-16
Agency: Department of the Treasury, Department of Treasury
Proposed Collection; Comment Request for Form 1099-CAP
Document Number: E6-3777
Type: Notice
Date: 2006-03-16
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 1099-CAP, Changes in Corporate Control and Capital Structure.
Proposed Collection; Comment Request for Notice 2006-26
Document Number: E6-3776
Type: Notice
Date: 2006-03-16
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 Notice 2006-26, Credit for Nonbusiness Energy Property.
Proposed Collection; Comment Request for Form 8911
Document Number: E6-3774
Type: Notice
Date: 2006-03-16
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 8911, Alternative Fuel Vehicle Refueling Property Credit.
Proposed Collection; Comment Request for Form 5213
Document Number: E6-3773
Type: Notice
Date: 2006-03-16
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 5213, Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit.
Proposed Collection; Comment Request for Regulation Project
Document Number: E6-3772
Type: Notice
Date: 2006-03-16
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, CO-62-89 (TD 8407), Final Regulations Under Section 382 of the Internal Revenue Code of 1986; Limitations on Corporate Net Operating Loss Carryforwards (Section 1.382-3).
Proposed Collection; Comment Request for Forms 8288 and 8288-A
Document Number: E6-3771
Type: Notice
Date: 2006-03-16
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 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests, and Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests.
Proposed Collection; Comment Request for Form 4506-A
Document Number: E6-3770
Type: Notice
Date: 2006-03-16
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 4506-A, Request for Public Inspection or Copy of Exempt Organization Tax Form.
Proposed Collection; Comment Request for Regulation Project
Document Number: E6-3769
Type: Notice
Date: 2006-03-16
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, INTL-485-89 (TD 8400), Taxation of Gain or Loss from Certain Nonfunctional Currency Transactions (Section 988 Transactions) (Sections 1.988-0 through 1.988-5).
Financial Management Service; Proposed Collection of Information: Electronic Transfer Account (ETA) Financial Agency Agreement
Document Number: 06-2564
Type: Notice
Date: 2006-03-16
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
The Financial Management Service, 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 a continuing information collection. By this notice, the Financial Management Service solicits comments concerning form FMS-111, ``Electronic Transfer Account (ETA) Financial Agency Agreement.''
Proposed Collection: Comment Request for Form TD F 90-22.1
Document Number: 06-2541
Type: Notice
Date: 2006-03-16
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 TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
Guidance on Passive Foreign Investment Company (PFIC) Purging Elections; Hearing Cancellation
Document Number: 06-2533
Type: Proposed Rule
Date: 2006-03-16
Agency: Environmental Protection Agency, Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides notice of cancellation of a public hearing on a notice of proposed rulemaking by cross-reference to temporary regulations, notice of proposed rulemaking, and notice of public hearing providing certain elections for taxpayers, who in limited circumstances, continue to be subject to the excess distribution regime of section 1291 even though the foreign corporation in which they own stock is no longer treated as a PFIC under section1297(e).
Financial Crimes Enforcement Network; Amendment to the Bank Secrecy Act Regulations-Imposition of Special Measure Against Commercial Bank of Syria, Including Its Subsidiary, Syrian Lebanese Commercial Bank, as a Financial Institution of Primary Money Laundering Concern
Document Number: 06-2455
Type: Rule
Date: 2006-03-15
Agency: Department of the Treasury, Department of Treasury
The Financial Crimes Enforcement Network is issuing a final rule imposing a special measure against Commercial Bank of Syria as a financial institution of primary money laundering concern, pursuant to the authority contained in 31 U.S.C. 5318A of the Bank Secrecy Act.
Open Meeting of the Small Business/Self Employed-Taxpayer Burden Reduction Committee of the Taxpayer Advocacy Panel
Document Number: E6-3627
Type: Notice
Date: 2006-03-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Small Business/Self EmployedTaxpayer Burden Reduction Committee of the Taxpayer Advocacy Panel will be conducted (via teleconference). The TAP will be discussing issues pertaining to increasing compliance and lessening the burden for Small Business/Self Employed individuals.
Request for Nominations to the Electronic Tax Administration Advisory Committee
Document Number: E6-3626
Type: Notice
Date: 2006-03-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Electronic Tax Administration Advisory Committee (ETAAC), was established to provide continued input into the development and implementation of the Internal Revenue Service (IRS) strategy for electronic tax administration. The ETAAC provides an organized public forum for discussion of electronic tax administration issues in support of the overriding goal that paperless filing should be the preferred and most convenient method of filing tax and information returns. ETAAC members convey the public's perception of IRS electronic tax administration activities, offer constructive observations about current or proposed policies, programs, and procedures, and suggest improvements. This document seeks nominations of individuals to be considered for selection as Committee members. The Director, Electronic Tax Administration (ETA) will assure that the size and organizational representation of the ETAAC obtains balanced membership and includes representatives from various groups including: (1) Tax practitioners and preparers, (2) transmitters of electronic returns, (3) tax software developers, (4) large and small businesses, (5) employers and payroll service providers, (6) individual taxpayers, (7) financial industry (payers, payment options and best practices), (8) system integrators (technology providers), (9) academic (marketing, sales or technical perspectives), (10) trusts and estates, (11) tax exempt organizations, and (12) state and local governments. We are soliciting nominations from professional and public interest groups, IRS officials, the Department of Treasury, and Congress. Members serve a three-year term on the ETAAC to allow a change in membership. The change of members on the Committee ensures that different perspectives are represented. All travel expenses within government guidelines will be reimbursed. Potential candidates must pass an IRS tax compliance check and Federal Bureau of Investigation (FBI) background investigation.
Proposed Collection; Comment Request for Form 8861
Document Number: E6-3625
Type: Notice
Date: 2006-03-14
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 8861, Welfare-to-Work Credit.
Open Meeting of the Taxpayer Assistance Center Committee of the Taxpayer Advocacy Panel
Document Number: E6-3624
Type: Notice
Date: 2006-03-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Assistance Center 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.
Open Meeting of the Area 5 Taxpayer Advocacy Panel (Including the States of Iowa, Kansas, Minnesota, Missouri, Nebraska, Oklahoma, and Texas)
Document Number: E6-3623
Type: Notice
Date: 2006-03-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 5 Taxpayer Advocacy Panel will be conducted. The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California, Hawaii, and Nevada)
Document Number: E6-3622
Type: Notice
Date: 2006-03-14
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 in Los Angeles, California. 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.
Practice Before the Internal Revenue Service
Document Number: 06-55512
Type: Rule
Date: 2006-03-14
Agency: Office of the Secretary, Department of the Treasury, Department of Treasury
Revisions to Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information Reporting Regulations
Document Number: 06-2443
Type: Rule
Date: 2006-03-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations relating to the withholding of tax under sections 1441 and 1442 on certain U.S. source income paid to foreign persons and related requirements governing collection, deposit, refunds, and credits of withheld amounts under sections 1461 through 1463. Additionally, this document contains final regulations under sections 6049 and 6114. These regulations affect persons making payments of U.S. source income to foreign persons and foreign persons claiming benefits under a U.S. income tax treaty.
Concentrations in Commercial Real Estate Lending, Sound Risk Management Practices; Extension of Comment Period
Document Number: 06-2442
Type: Notice
Date: 2006-03-14
Agency: Federal Deposit Insurance Corporation, Agencies and Commissions, Federal Reserve System, Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury, Office of Thrift Supervision, Comptroller of the Currency
On January 13, 2006, the OCC, Board, FDIC, and OTS (the Agencies) published for public comment proposed Interagency Guidance on Concentrations in Commercial Real Estate Lending, Sound Risk Management Practices. The Agencies are extending the comment period on the proposed guidance for 30 days.
Agent for a Consolidated Group With Foreign Common Parent
Document Number: 06-2438
Type: Rule
Date: 2006-03-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains temporary regulations under section 1502 that provide the IRS with the authority to designate a domestic member of the consolidated group as a substitute agent to act as the sole agent for the group where a foreign entity is the common parent. The regulations affect corporations that join in the filing of a consolidated Federal income tax return where the common parent of the consolidated group is a foreign entity that is treated as a domestic corporation pursuant to section 7874(b) of the Internal Revenue Code (Code) or as the result of a section 953(d) election. 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 in the Proposed Rules section in this issue of the Federal Register.
Agent for a Consolidated Group With Foreign Common Parent
Document Number: 06-2437
Type: Proposed Rule
Date: 2006-03-14
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 regulations that provide the IRS with the authority to designate a domestic member of the consolidated group as a substitute agent to act as the sole agent for the group where a foreign entity is the common parent. These regulations affect corporations that join in the filing of a consolidated Federal income tax return where the common parent of the consolidated group is treated as a domestic corporation pursuant to section 7874(b) of the Internal Revenue Code (Code) or as a result of a section 953(d) election. The text of the temporary regulations also serves as the text of these proposed regulations.
Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions
Document Number: 06-2411
Type: Rule
Date: 2006-03-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations under section 1502 of the Internal Revenue Code of 1986. The regulations apply when a member of a consolidated group transfers subsidiary stock at a loss. They also apply when a member holds loss shares of subsidiary stock and the subsidiary ceases to be a member of the group. These regulations finalize Sec. 1.1502-35T without substantive change.
Submission for OMB Review; Comment Request
Document Number: E6-3511
Type: Notice
Date: 2006-03-13
Agency: Department of the Treasury, Department of Treasury
Surety Companies Acceptable on Federal Bonds: Amendment-National Union Fire Insurance Company of Pittsburgh, PA
Document Number: 06-2349
Type: Notice
Date: 2006-03-13
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
This is Supplemental No. 12 to the Treasury Department Circular 570, 2005 Revision, published July 1, 2005 at 70 FR 38502.
Surety Companies Acceptable on Federal Bonds: Amendment-American Fire and Casualty Company
Document Number: 06-2348
Type: Notice
Date: 2006-03-13
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
This is Supplement No. 9 to the Treasury Department Circular 570, 2005 Revision, published July 1, 2005, at 70 FR 38502.
Surety Companies Acceptable on Federal Bonds: Amendment-New Hampshire Insurance Company
Document Number: 06-2347
Type: Notice
Date: 2006-03-13
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
This is Supplement No. 10 to the Treasury Department Circular 570, 2005 Revision, published July 1, 2005, at 70 FR 38502.
Surety Companies Acceptable on Federal Bonds: Amendment-The Insurance Company of the State of Pennsylvania
Document Number: 06-2346
Type: Notice
Date: 2006-03-13
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
This is Supplement No. 11 to the Treasury Department Circular 570, 2005 Revision, published July 1, 2005, at 70 FR 38502.
Proposed Collection; Comment Request for Notice 2006-28
Document Number: E6-3472
Type: Notice
Date: 2006-03-10
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 Notice 2006-28, Energy Efficient Homes Credit; Manufactured Homes.
Proposed Collection; Comment Request for Notice 2006-27
Document Number: E6-3470
Type: Notice
Date: 2006-03-10
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 Notice 2006-27, Certification of Energy Efficient Home Credit.