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

Additional Designation of Entities Pursuant to Executive Order 12978
Document Number: E6-18279
Type: Notice
Date: 2006-10-31
Agency: Department of the Treasury, Office of Foreign Assets Control, Foreign Assets Control Office, Department of Treasury
The Treasury Department's Office of Foreign Assets Control (``OFAC'') is publishing the names of twenty four newly-designated persons whose property and interests in property are blocked pursuant to Executive Order 12978 of October 21, 1995, ``Blocking Assets and Prohibiting Transactions with Significant Narcotics Traffickers.''
Open Meeting of the Area 3 Taxpayer Advocacy Panel (Including the States of Florida, Georgia, Alabama, Mississippi, Louisiana, Arkansas, and the Territory of Puerto Rico)
Document Number: E6-18211
Type: Notice
Date: 2006-10-31
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.
Open Meeting of the Area 1 Taxpayer Advocacy Panel (Including the States of New York, Connecticut, Massachusetts, Rhode Island, New Hampshire, Vermont and Maine)
Document Number: E6-18210
Type: Notice
Date: 2006-10-31
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 1 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.
Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 6039G
Document Number: E6-18207
Type: Notice
Date: 2006-10-31
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This notice is provided in accordance with IRC section 6039G, as amended, by the Health Insurance Portability and Accountability Act (HIPPA) of 1996. This listing contains the name of each individual losing United States citizenship (within the meaning of section 877(a)) with respect to whom the Secretary received information during the quarter ending September 30, 2006.
Proposed Collection; Comment Request for Regulation Project
Document Number: E6-18206
Type: Notice
Date: 2006-10-31
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, REG-209835-86 (TD 8708), Computation of Foreign Taxes Deemed Paid Under Section 902 Pursuant to a Pooling Mechanism for Undistributed Earnings and Foreign Taxes (Sec. 1.902-1).
Definition of Taxpayer for Purposes of Section 901 and Related Matters; Correction
Document Number: E6-18205
Type: Proposed Rule
Date: 2006-10-31
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to notice of proposed rulemaking and notice of public hearing that was published in the Federal Register on Friday, August 4, 2006 (71 FR 44240) relating to the determination of who is considered to pay a foreign tax for purposes of sections 901 and 903.
Proposed Agency Information Collection Activities; Comment Request
Document Number: 06-8982
Type: Notice
Date: 2006-10-31
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
In accordance with the requirements of the Paperwork Reduction Act of 1995 (44 U.S.C. chapter 35), the OCC, the Board, the FDIC, and the OTS (the ``agencies'') may not conduct or sponsor, and the respondent is not required to respond to, an information collection unless it displays a currently valid Office of Management and Budget (OMB) control number. The Federal Financial Institutions Examination Council (FFIEC), of which the agencies are members, has approved the agencies' publication for public comment a proposal to extend, with revision, the Consolidated Reports of Condition and Income (Call Report) for banks and the Thrift Financial Report (TFR) for savings associations, which are currently approved collections of information. At the end of the comment period, the comments and recommendations received will be analyzed to determine the extent to which the FFIEC and the agencies should modify the proposed revisions prior to giving final approval. The agencies will then submit the revisions to OMB for review and approval.
Anti-Terrorist Financing Guidelines: Voluntary Best Practices for U.S.-Based Charities
Document Number: 06-8961
Type: Notice
Date: 2006-10-31
Agency: Department of the Treasury, Department of Treasury
The U.S. Department of Treasury (``Treasury'') is publishing an updated version of its Anti-Terrorist Financing Guidelines: Voluntary Best Practices for U.S.-Based Charities (``Guidelines'') along with a new Annex. The Guidelines were originally released in November 2002. A revised version of the Guidelines was published for public comment on December 5, 2005. Treasury received nine (9) comments on the revised Guidelines and, as explained below, made a number of additional revisions in response to those comments.
Submission for OMB Review; Comment Request
Document Number: E6-18161
Type: Notice
Date: 2006-10-30
Agency: Department of the Treasury, Department of Treasury
Submission for OMB Review; Comment Request
Document Number: E6-18046
Type: Notice
Date: 2006-10-27
Agency: Department of the Treasury, Department of Treasury
Proposed Collection; Comment Request for the Survey for the Practitioner Attitudinal Survey
Document Number: E6-17986
Type: Notice
Date: 2006-10-27
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 the Survey for the Practitioner Attitudinal Survey.
Proposed Collection; Comment Request for Regulation Project
Document Number: E6-17993
Type: Notice
Date: 2006-10-26
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, REG-122379-02, Regulations Governing Practice Before the Internal Revenue Service.
Proposed Collection; Comment Request for Regulation Project
Document Number: E6-17991
Type: Notice
Date: 2006-10-26
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, IA-56-87 and IA-53-87 (TD 8416), Minimum TaxTax Benefit Rule (Sec. Sec. 1.58-9(c)(5)(iii)(B), and 1.58- 9(e)(3)).
Proposed Collection; Comment Request for Revenue Procedure 06-XX
Document Number: E6-17990
Type: Notice
Date: 2006-10-26
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 06-XX (RP-135718-06), Automatic Consent to Change Certain Elections Relating to the Apportionment of Interest Expense, Research and Experimental Expenditures Under Section 1.861.
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: E6-17987
Type: Rule
Date: 2006-10-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to final and temporary regulations (TD 9244), that were 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.
Advisory Council to the Internal Revenue Service; Meeting
Document Number: E6-17906
Type: Notice
Date: 2006-10-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service Advisory Council (IRSAC) will hold a public meeting on Wednesday, November 15, 2006.
Advisory Committee to the Internal Revenue Service; Meeting
Document Number: E6-17905
Type: Notice
Date: 2006-10-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Information Reporting Program Advisory Committee (IRPAC) will hold a public meeting on Thursday, November 16, 2006.
Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents; Hearing Cancellation
Document Number: E6-17811
Type: Proposed Rule
Date: 2006-10-25
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document cancels a public hearing on proposed regulations under section 7874 of the Internal Revenue Code relating to the determination of whether a foreign entity shall be treated as a surrogate foreign corporation under section 7874(a)(2)(B).
Total Reducing Sugars Analytical Method
Document Number: 06-8836
Type: Notice
Date: 2006-10-25
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
The Alcohol and Tobacco Tax and Trade Bureau issues this notice to describe the analytical method that it uses to determine the total reducing sugars content in the cigars and cigarettes that it analyzes. We reference this method in our notice of proposed rulemaking entitled ``Tax Classification of Cigars and Cigarettes,'' which is published elsewhere in this issue of the Federal Register. We are giving notice of this method so that interested members of the public may use the same method to evaluate the total reducing sugars of tobacco products for the purpose of commenting on the proposed rule.
Tax Classification of Cigars and Cigarettes (2006R-276P)
Document Number: 06-8835
Type: Proposed Rule
Date: 2006-10-25
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
The Department of the Treasury and the Alcohol and Tobacco Tax and Trade Bureau are proposing changes to the regulations that govern the classification and labeling of cigars and cigarettes for Federal excise tax purposes under the Internal Revenue Code of 1986. The proposed regulatory changes contained in this document address concerns that TTB has regarding the adequacy of the current regulatory standards for distinguishing between cigars and cigarettes. The document also summarizes and responds to three petitions received by TTB requesting rulemaking action regarding the classification of cigars and cigarettes, with particular reference to the distinction between little cigars and cigarettes. The proposals contained in this document clarify the application of existing statutory definitions and update and codify administrative policy in order to provide clearer and more objective product classification criteria. These clarifications are intended to reduce possible revenue losses through the misclassification of cigarettes as little cigars. In addition, these clarifications should facilitate the determination of payments under the Master Settlement Agreement.
Correction to Submission for OMB Review
Document Number: E6-17789
Type: Notice
Date: 2006-10-24
Agency: Department of the Treasury, Department of Treasury
Submission for OMB Review; Comment Request
Document Number: E6-17788
Type: Notice
Date: 2006-10-24
Agency: Department of the Treasury, Department of Treasury
Submission for OMB Review; Comment Request
Document Number: E6-17677
Type: Notice
Date: 2006-10-23
Agency: Department of the Treasury, Department of Treasury
Limitations on Transfers of Built-in Losses
Document Number: E6-17649
Type: Proposed Rule
Date: 2006-10-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations under section 362(e)(2) of the Internal Revenue Code of 1986 (Code). The proposed regulations reflect changes made to the law by the American Jobs Creation Act of 2004. These proposed regulations provide guidance regarding the determination of the bases of assets and stock transferred in certain nonrecognition transactions and will affect corporations and large shareholders of corporations, including individuals, partnerships, corporations, and tax-exempt entities.
Open Meeting of the Area 2 Taxpayer Advocacy Panel (Including the States of Delaware, North Carolina, South Carolina, New Jersey, Maryland, Pennsylvania, Virginia, West Virginia and the District of Columbia)
Document Number: E6-17643
Type: Notice
Date: 2006-10-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 2 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 6 Taxpayer Advocacy Panel (Including the States of Arizona, Colorado, Idaho, Montana, New Mexico, North Dakota, Oregon, South Dakota, Utah, Washington and Wyoming)
Document Number: E6-17642
Type: Notice
Date: 2006-10-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 6 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.
Proposed Collection; Comment Request for Form 8275 and 8275-R
Document Number: E6-17641
Type: Notice
Date: 2006-10-23
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 8275, Disclosure Statement, and Form 8275-R, Regulation Disclosure Statement.
Obtaining Payments From the Judgment Fund and Under Private Relief Bills
Document Number: Z6-17229
Type: Rule
Date: 2006-10-20
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
Evaluation of the Carcinogenicity of Ethylene Oxide
Document Number: Z6-16921
Type: Notice
Date: 2006-10-20
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Interior, Securities and Exchange Commission, Agencies and Commissions, Department of the Treasury, Mineral Management Service, Environmental Protection Agency
Submission for OMB Review; Comment Request
Document Number: E6-17599
Type: Notice
Date: 2006-10-20
Agency: Department of the Treasury, Department of Treasury
Submission for OMB Review; Comment Request
Document Number: E6-17598
Type: Notice
Date: 2006-10-20
Agency: Department of the Treasury, Department of Treasury
Submission for OMB Review; Comment Request
Document Number: E6-17596
Type: Notice
Date: 2006-10-20
Agency: Department of the Treasury, Department of Treasury
Attained Age of the Insured Under Section 7702; Correction
Document Number: E6-17572
Type: Rule
Date: 2006-10-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document corrects the final regulation (TD 9287) that was published in the Federal Register on Wednesday, September 13, 2006 (71 FR 53967), explaining how to determine the attained age of an insured for purposes of testing whether a contract qualifies as a life insurance contract for Federal income tax purposes.
Proposed Collection; Comment Request for Regulation Project
Document Number: E6-17551
Type: Notice
Date: 2006-10-20
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-112-88 (TD 8337). Allocation and Apportionment of Deduction for State Income Taxes (Section 1.861- 8(e)(6)).
Proposed Collection; Comment Request for Notice 97-66
Document Number: E6-17550
Type: Notice
Date: 2006-10-20
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 97-66, Certain Payments Made Pursuant to a Securities Lending Transaction.
Proposed Collection; Comment Request for Form 13362
Document Number: E6-17549
Type: Notice
Date: 2006-10-20
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 13362, Consent to Disclosure of Return Information.
Proposed Collection; Comment Request for Form-T
Document Number: E6-17548
Type: Notice
Date: 2006-10-20
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-T, Forest Activities Schedule.
Proposed Collection; Comment Request for Form 3520
Document Number: E6-17547
Type: Notice
Date: 2006-10-20
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 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts.
Submission for OMB Review; Comment Request-Privacy of Consumer Financial Information
Document Number: E6-17532
Type: Notice
Date: 2006-10-20
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 and approval, as required by the Paperwork Reduction Act of 1995. OTS is soliciting public comments on the proposal.
Proposed Agency Information Collection Activities; Comment Request-Charter Conversions
Document Number: E6-17531
Type: Notice
Date: 2006-10-20
Agency: Department of the Treasury, Office of Thrift Supervision, Thrift Supervision 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 comment on proposed and continuing information collections, as required by the Paperwork Reduction Act of 1995, 44 U.S.C. 3507. The Office of Thrift Supervision within the Department of the Treasury will submit the proposed information collection requirement described below to the Office of Management and Budget (OMB) for review, as required by the Paperwork Reduction Act. Today, OTS is soliciting public comments on its proposal to extend this information collection.
Submission for OMB Review; Comment Request-Loan Application Register (HMDA)
Document Number: E6-17530
Type: Notice
Date: 2006-10-20
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 and approval, as required by the Paperwork Reduction Act of 1995. OTS is soliciting public comments on the proposal.
Use of Electronic Media for Providing Employee Benefit Notices and Making Employee Benefit Elections and Consents
Document Number: E6-17528
Type: Rule
Date: 2006-10-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations setting forth standards for electronic systems that make use of an electronic medium to provide a notice to a recipient, or to make a participant election or consent, with respect to a retirement plan, an employee benefit arrangement, or an individual retirement plan. These regulations reflect the provisions of the Electronic Signatures in Global and National Commerce Act (E-SIGN). These final regulations generally affect sponsors of, and individuals entitled to benefits under, certain retirement plans, employee benefit arrangements, and individual retirement plans.
Submission for OMB Review; Comment Request
Document Number: E6-17457
Type: Notice
Date: 2006-10-19
Agency: Department of the Treasury, Department of Treasury
Proposed Collection: Comment Request for Regulation Project
Document Number: E6-17419
Type: Notice
Date: 2006-10-19
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 an existing final regulation, EE-111-80 (TD 8019), Public Inspection of Exempt Organization Returns (Sec. 301.6104(b)-1).
Proposed Collection; Comment Request for Regulation Project (TD 9286)
Document Number: E6-17417
Type: Notice
Date: 2006-10-19
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 temporary regulations (TD 9286), Railroad Track Maintenance Credit.
TIPRA Amendments to Section 199
Document Number: E6-17409
Type: Proposed Rule
Date: 2006-10-19
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 concerning the application of section 199 of the Internal Revenue Code, which provides a deduction for income attributable to domestic production activities. The text of those regulations also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations.
Treatment of Payments in Lieu of Taxes Under Section 141
Document Number: E6-17408
Type: Proposed Rule
Date: 2006-10-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations modifying the standards for treating payments in lieu of taxes (PILOTs) as generally applicable taxes for purposes of the private security or payment test under section 141 of the Internal Revenue Code (Code). The proposed regulations provide State and local governmental issuers of tax-exempt bonds with guidance for applying the private security or payment test. The proposed regulations affect State and local governmental issuers of tax-exempt bonds. This document also provides notice of a public hearing on these proposed regulations.
TIPRA Amendments to Section 199
Document Number: E6-17402
Type: Rule
Date: 2006-10-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final and temporary regulations concerning the amendments made by the Tax Increase Prevention and Reconciliation Act of 2005 to section 199 of the Internal Revenue Code. The temporary regulations also contain a rule concerning the use of losses incurred by members of an expanded affiliated group. Section 199 provides a deduction for income attributable to domestic production activities. The regulations will affect taxpayers engaged in certain domestic production activities. 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.
Proposed Collection; Comment Request for Regulation Project
Document Number: E6-17401
Type: Notice
Date: 2006-10-19
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 an existing final regulation, T.D. 8418, Arbitrage Restrictions on Tax- exempt Bonds (Sec. Sec. 1.148-1, 1.148-2, 1.148-3, 1.148-4, 1.148-5, 1.148-6, 1.148-7, 1.148-8, and 1.148-11).
Proposed Collection; Comment Request for Regulation Project
Document Number: E6-17400
Type: Notice
Date: 2006-10-19
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 an existing final regulation, REG-251698-96 (TD 8869), Subchapter S Subsidiaries (Sec. Sec. 1.1361-3, 1.1361-5, and 1.1362-8).