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

Submission for OMB Review; Comment Request
Document Number: E6-5510
Type: Notice
Date: 2006-04-13
Agency: Department of the Treasury, Department of Treasury
Surety Companies Acceptable on Federal Bonds: Name Change and Change in State of Incorporation-National Grange Mutual Insurance Company
Document Number: 06-3543
Type: Notice
Date: 2006-04-13
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
This is Supplement No. 13 to the Treasury Department Circular 570, 2005 Revision, published July 1, 2005, at 70 FR 38502.
Surety Companies Acceptable on Federal Bonds: Nations Bonding Company
Document Number: 06-3542
Type: Notice
Date: 2006-04-13
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
This is Supplement No. 14 to the Treasury Department Circular 570, 2005 Revision, published July 1, 2005, at 70 FR 38502.
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: 06-3527
Type: Rule
Date: 2006-04-13
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.
Departmental Offices; Debt Management Advisory Committee Meeting
Document Number: 06-3526
Type: Notice
Date: 2006-04-13
Agency: Department of the Treasury, Department of Treasury
Open Meeting of the Taxpayer Assistance Center Committee of the Taxpayer Advocacy Panel
Document Number: E6-5347
Type: Notice
Date: 2006-04-12
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 in Denver, Colorado. 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 Small Business/Self Employed-Taxpayer Burden Reduction Committee of the Taxpayer Advocacy Panel
Document Number: E6-5346
Type: Notice
Date: 2006-04-12
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.
Proposed Collection; Comment Request for Form 8594
Document Number: E6-5345
Type: Notice
Date: 2006-04-12
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 8594, Asset Acquisition Statement.
Proposed Collection; Comment Request for Revenue Procedure 2006-1 and Revenue Procedure 2006-3
Document Number: E6-5344
Type: Notice
Date: 2006-04-12
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 2006-1, and Revenue Procedure 2006-3, 26 CFR 601.201Rulings and Determination Letters.
Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income; Correction
Document Number: 06-3473
Type: Rule
Date: 2006-04-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to a temporary regulation (TD 9191) that was published in the Federal Register on Friday, March 18, 2005 (70 FR 13100), relating to the time and manner of making section 163(d)94)(B) election to treat qualified dividend income as investment income.
Community Reinvestment Act-Community Development
Document Number: 06-3472
Type: Rule
Date: 2006-04-12
Agency: Department of the Treasury, Office of Thrift Supervision, Thrift Supervision Office, Department of Treasury
In this final rule, OTS is revising the definition of ``community development'' in its Community Reinvestment Act (CRA) regulations to reduce burden and provide greater flexibility to meet community needs. The change is designed to encourage savings associations to increase their community development lending, qualified investments, and community development services in distressed or underserved rural areas and designated disaster areas. This change will make OTS's definition of ``community development'' and the definition of the other federal banking agencies uniform. OTS is also making a technical change to conform the lettering of its definitions to that of the other federal banking agencies. Accompanying this final rule and published in the Notices portion of today's Federal Register, is a Notice and Request for Comment to revise OTS's CRA guidance. That notice contains proposed questions and answers related to the revised definition of ``community development'' and other topics as well as revisions to existing questions and answers.
Community Reinvestment Act; Questions and Answers Regarding Community Reinvestment; Notice
Document Number: 06-3471
Type: Notice
Date: 2006-04-12
Agency: Department of the Treasury, Office of Thrift Supervision, Thrift Supervision Office, Department of Treasury
This proposal would revise OTS guidance relating to the Community Reinvestment Act (CRA). Accompanying this proposal and published in the Rules and Regulations portion of today's Federal Register, is a Final Rule revising the definition of ``community development'' in OTS's CRA rule. This proposal addresses topics related to that Final Rule among others. Public comment is invited on the proposed guidance, as well as any other community reinvestment issues.
Renewal of Charter for the Electronic Tax Administration Advisory Committee (ETAAC)
Document Number: E6-5234
Type: Notice
Date: 2006-04-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The charter for the Electronic Tax Administration Advisory Committee (ETAAC) was renewed on March 22, 2006, for an additional two- year period in accordance with the Federal Advisory Committee Act, as amended, (5 U.S.C., App.). The renewal charter was filed on March 22, 2006, with the Committee on Finance of the United States Senate, the Committee on Ways and Means of the U.S. House of Representatives, and the Library of Congress.
Renewal of the Taxpayer Advocacy Panel Charter
Document Number: E6-5233
Type: Notice
Date: 2006-04-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Pursuant to section 14(a)(2)(A) of the Federal Advisory Committee Act (Pub. L. 92-463) and in accordance with title 41 of the Code of Federal Regulations, section 102-3.65, notice is herby given that the Taxpayer Advocacy Panels (TAP) charter has been renewed by the Department of the Treasury, for a two-year period. The charter of this advisory committee was filed with the appropriate committees of Congress, the General Services Administration and the Library of Congress on March 17, 2006, and shall expire two years from the original filing date.
Publication of Inflation Adjustment Factor, Nonconventional Source Fuel Credit, and Reference Price for Calendar Year 2005
Document Number: E6-5232
Type: Notice
Date: 2006-04-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Publication of the inflation adjustment factor, nonconventional source fuel credit, and reference price for calendar year 2005 as required by section 29 of the Internal Revenue Code (26 U.S.C. 29). The inflation adjustment factor, nonconventional source fuel credit, and reference price are used in determining the tax credit allowable on the sale of fuel from nonconventional sources under section 29 during calendar year 2005.
Submission for OMB Review; Comment Request
Document Number: E6-5230
Type: Notice
Date: 2006-04-11
Agency: Department of the Treasury, Department of Treasury
Submission for OMB Review; Comment Request
Document Number: E6-5228
Type: Notice
Date: 2006-04-11
Agency: Department of the Treasury, Department of Treasury
Application of Section 338 to Insurance Companies
Document Number: 06-3321
Type: Proposed Rule
Date: 2006-04-10
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 that provide guidance under section 197 that apply to the treatment of certain insurance contracts assumed in an assumption reinsurance transaction and section 338 that apply to a deemed sale or acquisition of an insurance company's assets pursuant to an election under section 338 of the Internal Revenue Code, to a sale or acquisition of an insurance trade or business subject to section 1060, and to the acquisition of insurance contracts through assumption reinsurance. The text of those regulations also serve as the text of these proposed regulations.
Application of Section 338 to Insurance Companies
Document Number: 06-3320
Type: Rule
Date: 2006-04-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that apply to a deemed sale or acquisition of an insurance company's assets pursuant to an election under section 338 of the Internal Revenue Code, to a sale or acquisition of an insurance trade or business subject to section 1060, and to the acquisition of insurance contracts through assumption reinsurance. It also contains final regulations under section 381 concerning the effect of certain corporate liquidations and reorganizations on certain tax attributes of insurance companies. This document also contains temporary regulations under section 197 relating to the determination of adjusted basis of amortizable section 197 intangibles with respect to insurance contracts, section 338 relating to increases in reserves after a deemed asset sale and sections 338 and 846 relating to the effect of a section 338 election on a section 846(e) election. 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. The final and temporary regulations apply to insurance companies.
Proposed Collection; Comment Request for Forms 7018 and 7018-A
Document Number: E6-5135
Type: Notice
Date: 2006-04-07
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 7018, Employer's Order Blank for Forms, and Form 7018-A, Employer's Order Blank for 2003 Forms.
Proposed Collection; Comment Request for Revenue Procedure 2006-16
Document Number: E6-5134
Type: Notice
Date: 2006-04-07
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 2006-16, Renewal Community Depreciation Provisions.
Open Meeting of the Wage & Investment Reducing Taxpayer Burden (Notices) Issue Committee of the Taxpayer Advocacy Panel
Document Number: E6-5133
Type: Notice
Date: 2006-04-07
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 Taxpayer Advocacy Panel Volunteer Income Tax Assistance (VITA) Issue Committee
Document Number: E6-5132
Type: Notice
Date: 2006-04-07
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the VITA Issue Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Submission for OMB Review; Comment Request
Document Number: E6-5099
Type: Notice
Date: 2006-04-07
Agency: Department of the Treasury, Department of Treasury
Notification of Citizens Coinage Advisory Committee April 2006 Public Meeting.
Document Number: 06-3372
Type: Notice
Date: 2006-04-07
Agency: United States Mint, Department of Treasury, Department of the Treasury
Pursuant to United States Code, Title 31, section 5135(b)(8)(C), the United States Mint announces a Citizens Coinage Advisory Committee (CCAC) public meeting scheduled for April 13, 2006. Date: April 13, 2006. Time: 10 a.m. to 12 noon. Location: The meeting will occur via teleconference. Interested members of the public may attend the meeting at the United States Mint, 801 Ninth Street, NW., Washington, DC, 2nd floor. Subject: Review proposed design narratives for the reverses of the 2007 First Spouse coins and medals. Interested persons should call 202-354-7502 for the latest update on meeting time, and location. Public Law 108-15 established the CCAC to: Advise the Secretary of the Treasury on any theme or design proposals relating to circulating coinage, bullion coinage, Congressional gold medals, and national and other medals. Advise the Secretary of the Treasury with regard to the events, persons, or places to be commemorated by the issuance of commemorative coins in each of the five calendar years succeeding the year in which a commemorative coin designation is made. Make recommendations with respect to the mintage level for any commemorative coin recommended.
Proposed Collection; Comment Request for Form 851
Document Number: E6-5012
Type: Notice
Date: 2006-04-06
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 851, Affiliations Schedule.
Proposed Collection; Comment Request for Form 5304-SIMPLE, Form 5305-SIMPLE, and Notice 98-4
Document Number: E6-5010
Type: Notice
Date: 2006-04-06
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 5304-SIMPLE, Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)Not for Use With a Designated Financial Institution; Form 5305-SIMPLE, Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)for Use With a Designated Financial Institution; Notice 98-4, Simple IRA Plan Guidance.
Proposed Collection; Comment Request for Form 944
Document Number: E6-5009
Type: Notice
Date: 2006-04-06
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 944, Employer's Annual Employment Tax Return.
Proposed Collection; Comment Request for Notice 2006-24
Document Number: E6-5008
Type: Notice
Date: 2006-04-06
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 2006-24, Qualifying Advanced Coal Project Program.
Proposed Collection; Comment Request for Form 1066 and Schedule Q (Form 1066)
Document Number: E6-5007
Type: Notice
Date: 2006-04-06
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 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return and Schedule Q (Form 1066), Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation.
Foreign Assets Control Regulations
Document Number: 06-3286
Type: Rule
Date: 2006-04-06
Agency: Department of the Treasury, Office of Foreign Assets Control, Foreign Assets Control Office, Department of Treasury
The Office of Foreign Assets Control of the U.S. Department of the Treasury is amending the Foreign Assets Control Regulations, 31 CFR part 500, effective May 8, 2006, to add a new provision limiting the authorization of post-June 19, 2000 transactions involving property in which the Democratic People's Republic of Korea (``North Korea'') or a national thereof has an interest. The new provision prohibits United States persons from owning, leasing, operating or insuring any vessel flagged by North Korea.
Open Meeting of the Area 5 Taxpayer Advocacy Panel (Including the States of Iowa, Kansas, Minnesota, Missouri, Nebraska, Oklahoma, and Texas)
Document Number: E6-4810
Type: Notice
Date: 2006-04-04
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 Joint Committee of the Taxpayer Advocacy Panel
Document Number: E6-4809
Type: Notice
Date: 2006-04-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Joint Committee of the Taxpayer Advocacy Panel will be conducted via teleconference. 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 5 Taxpayer Advocacy Panel (Including the States of Iowa, Kansas, Minnesota, Missouri, Nebraska, Oklahoma, and Texas)
Document Number: E6-4808
Type: Notice
Date: 2006-04-04
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 4 Taxpayer Advocacy Panel (Including the States of Illinois, Indiana, Kentucky, Michigan, Ohio, Tennessee, and Wisconsin)
Document Number: E6-4807
Type: Notice
Date: 2006-04-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 4 Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Proposed Collection; Comment Request for Notice 2006-25
Document Number: E6-4806
Type: Notice
Date: 2006-04-04
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 2006-25, Qualifying Gasification Project Program.
Joint Report: Differences in Accounting and Capital Standards Among the Federal Banking Agencies; Report to Congressional Committees
Document Number: 06-3179
Type: Notice
Date: 2006-04-04
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
The OCC, the Board, the FDIC, and the OTS (the Agencies) have prepared this report pursuant to section 37(c) of the Federal Deposit Insurance Act. Section 37(c) requires the Agencies to jointly submit an annual report to the Committee on Financial Services of the United States House of Representatives and to the Committee on Banking, Housing, and Urban Affairs of the United States Senate describing differences between the capital and accounting standards used by the Agencies. The report must be published in the Federal Register.
Administrative Changes to Alcohol, Tobacco and Firearms Regulations Due to the Homeland Security Act of 2002
Document Number: 06-2954
Type: Rule
Date: 2006-04-04
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
The Homeland Security Act of 2002 divided the Bureau of Alcohol, Tobacco and Firearms, Department of the Treasury, into two separate agencies, the Bureau of Alcohol, Tobacco, Firearms and Explosives in the Department of Justice, and the Alcohol and Tobacco Tax and Trade Bureau in the Department of the Treasury. This final rule amends the Alcohol and Tobacco Tax and Trade Bureau regulations to reflect the Bureau's new name and organizational structure.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.