Department of the Treasury 2007 – Federal Register Recent Federal Regulation Documents

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Submission for OMB Review; Comment Request; Proposed Revision to Collection; Comment Request for Form 1040 and Schedules A, B, C, C-EZ, D, D-1, E, EIC, F, H, J, R, and SE, Form 1040A and Schedules 1, 2, and 3, and Form 1040EZ, and All Attachments to These Forms
Document Number: E7-24152
Type: Notice
Date: 2007-12-13
Agency: Department of the Treasury, Department of Treasury
The Department of the Treasury will submit the following public information collection requirement(s) to OMB for review and clearance under the Paperwork Reduction Act of 1995, Public Law 104-13 on or after the date of publication of this notice. Copies of the submission(s) may be obtained by calling the Treasury Bureau Clearance Officer listed. Comments regarding this information collection should be addressed to the OMB reviewer listed at the end of this notice, and to the Treasury Department Clearance Officer, Department of the Treasury, Room 11000, 1750 Pennsylvania Avenue, NW., Washington, DC 20220.
Submission for OMB Review; Comment Request
Document Number: E7-24143
Type: Notice
Date: 2007-12-13
Agency: Department of the Treasury, Department of Treasury
Returns Required on Magnetic Media; Correction
Document Number: E7-24117
Type: Rule
Date: 2007-12-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9363) that were published in the Federal Register on Tuesday, November 13, 2007 (72 FR 63807) relating to the requirements for filing corporate income tax returns and returns of organizations required to file returns under section 6033 on magnetic media pursuant to section 6011(e) of the Internal Revenue Code.
Proposed Collection; Comment Request for Revenue Procedure 2003-45 and Revenue Procedure 2004-48
Document Number: E7-24109
Type: Notice
Date: 2007-12-13
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 2003-45, Late Election Relief for S Corporations, and Revenue Procedure 2004-48, Deemed Corporate Election for Late Electing S Corporations.
Proposed Collection; Comment Request for Form 1099-Q
Document Number: E7-24108
Type: Notice
Date: 2007-12-13
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-Q, Payments From Qualified Education Programs (Under Sections 529 and 530).
Proposed Collection; Comment Request for Form 2553
Document Number: E7-24107
Type: Notice
Date: 2007-12-13
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 2553, Election by a Small Business Corporation.
Interagency 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: E7-23549
Type: Proposed Rule
Date: 2007-12-13
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 (Agencies) are publishing for comment proposed regulations and guidelines to implement the accuracy and integrity provisions in section 312 of the Fair and Accurate Credit Transactions Act of 2003 (FACT Act).\1\ The proposed regulations and guidelines would implement the requirement that the Agencies issue guidelines for use by furnishers regarding the accuracy and integrity of the information about consumers that they furnish to consumer reporting agencies and prescribe regulations requiring furnishers to establish reasonable policies and procedures for implementing the guidelines. The Agencies also are publishing for comment proposed regulations to implement the direct dispute provisions in section 312. The proposed regulations would implement the requirement that the Agencies issue regulations identifying the circumstances under which a furnisher must reinvestigate disputes about the accuracy of information contained in a consumer report based on a direct request from a consumer.
Agency Information Collection Activities: Submission for OMB Review; Joint Comment Request
Document Number: 07-5998
Type: Notice
Date: 2007-12-10
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
Pursuant to the Paperwork Reduction Act, the OCC, FDIC, OTS, NCUA, and FTC are submitting for Office of Management and Budget (OMB) review the information collection associated with a proposed study that will use a written survey to be completed by financial institutions and other persons who are creditors or users of consumer reports. The Board has approved this information collection under its delegated authority from OMB. The Agencies will use the Survey responses to prepare the initial report to the Congress (the Report) on information sharing practices by financial institutions, creditors, or users of consumer reports with their affiliates. The Agencies are statutorily required to jointly submit the Report with any recommendations for legislative or regulatory action. To conduct the Survey, the OCC, FDIC, OTS, NCUA, and FTC first seek additional public comment regarding this notice, which is the second of two notices required by the PRA, and will seek OMB review of, and clearance for, the collection of information discussed herein.
Risk-Based Capital Standards: Advanced Capital Adequacy Framework - Basel II
Document Number: 07-5729
Type: Rule
Date: 2007-12-07
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 Office of the Comptroller of the Currency (OCC), the Board of Governors of the Federal Reserve System (Board), the Federal Deposit Insurance Corporation (FDIC), and the Office of Thrift Supervision (OTS) (collectively, the agencies) are adopting a new risk-based capital adequacy framework that requires some and permits other qualifying banks \1\ to use an internal ratings-based approach to calculate regulatory credit risk capital requirements and advanced measurement approaches to calculate regulatory operational risk capital requirements. The final rule describes the qualifying criteria for banks required or seeking to operate under the new framework and the applicable risk-based capital requirements for banks that operate under the framework.
Publication of the Tier 2 Tax Rates
Document Number: 07-5955
Type: Notice
Date: 2007-12-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Publication of the tier 2 tax rates for calendar year 2008 as required by section 3241(d) of the Internal Revenue Code (26 U.S.C. section 3241). Tier 2 taxes on railroad employees, employers, and employee representatives are one source of funding for benefits under the Railroad Retirement Act.
Request for Citizens Coinage Advisory Committee Membership Applications
Document Number: E7-23546
Type: Notice
Date: 2007-12-05
Agency: United States Mint, Department of Treasury, Department of the Treasury
Pursuant to United States Code, Title 31, section 5135(b), the United States Mint is accepting applications for membership to the Citizens Coinage Advisory Committee (CCAC) for two new members: One representing the interests of the general public in the coinage of the United States; and one specially qualified to serve on the CCAC by virtue of his or her education, training, or experience in numismatics. The CCAC was established 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 produced by the United States Mint. Advise the Secretary of the Treasury with regard to the events, persons, or places that the CCAC recommends 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. Total membership consists of eleven voting members appointed by the Secretary of the Treasury: One person specially qualified by virtue of his or her education, training or experience as nationally or internationally recognized curator in the United States of a numismatic collection; One person specially qualified by virtue of his or her experience in the medallic arts or sculpture; One person specially qualified by virtue of his or her education, training, or experience in American history; One person specially qualified by virtue of his or her education, training, or experience in numismatics; Three persons who can represent the interests of the general public in the coinage of the United States; and Four persons appointed by the Secretary of the Treasury on the basis of the recommendations by the House and Senate leadership.
Additional Designations, Foreign Narcotics Kingpin Designation Act
Document Number: 07-5920
Type: Notice
Date: 2007-12-05
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 additional persons whose property and interests in property have been blocked pursuant to the Foreign Narcotics Kingpin Designation Act (21 U.S.C. 1901-1908, 8 U.S.C. 1182). In addition, OFAC is publishing a change to the listing of one individual previously designated pursuant to the Foreign Narcotics Kingpin Designation Act.
Notification of United States Mint Coin Product Price Adjustment
Document Number: E7-23487
Type: Notice
Date: 2007-12-04
Agency: United States Mint, Department of Treasury, Department of the Treasury
The United States Mint is announcing the price of the 2008 American Eagle Silver Proof Coin. Because of increases in the cost of silver, the United States Mint will begin accepting orders for the 2008 American Eagle Silver Proof Coin at the price indicated below, effective December 3, 2007:
Proposed Collection; Comment Request for Form 8893
Document Number: E7-23278
Type: Notice
Date: 2007-12-03
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 8893, Election of Partnership Level Tax Treatment.
Update and Revision of Sections 1.381(c)(4)-1 and 1.381(c)(5)-1; Correction
Document Number: E7-23277
Type: Proposed Rule
Date: 2007-12-03
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice of proposed rulemaking (REG-151884-03) that was published in the Federal Register on Friday, November 16, 2007, (72 FR 64545) providing guidance under sections 381(c)(4) and (c)(5) of the Internal Revenue Code relating to the accounting method or combination of methods, including the inventory method, to use after certain corporate reorganizations and tax-free liquidations. These proposed regulations clarify and simplify the existing regulations under sections 381(c)(4) and (c)(5). The regulations affect corporations that acquire the assets of other corporations in transactions described in section 381(a).
Proposed Collection; Comment Request for Form 8838
Document Number: E7-23276
Type: Notice
Date: 2007-12-03
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 8838, Consent To Extend the Time To Assess Tax Under Section 367 Gain Recognition Agreement.
Agency Information Collection Activities: Submission for OMB Review; Comment Request
Document Number: 07-5908
Type: Notice
Date: 2007-12-03
Agency: Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury, Comptroller of the Currency
The OCC, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to comment on the renewal of an information collection, as required by the Paperwork Reduction Act of 1995. An agency may not conduct or sponsor, and a 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 OCC is soliciting comment concerning an information collection titled, ``Record and Disclosure RequirementsFRB Regulations B, E, M, Z, CC, and DD.'' The OCC also gives notice that it has submitted this information collection to OMB for review and approval.
Offering and Governing Regulations for Series EE and Series I Savings Bonds, TreasuryDirect
Document Number: 07-5888
Type: Rule
Date: 2007-12-03
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
This rule lowers the annual purchase limitation per person for Series EE and Series I savings bonds, and eliminates the definitive $10,000 denomination for Series I savings bonds.
Operating Subsidiary
Document Number: E7-23295
Type: Notice
Date: 2007-11-30
Agency: Department of the Treasury, Office of Thrift Supervision, Thrift Supervision Office, Department of Treasury
The proposed information collection request (ICR) 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-Notice of Hiring or Indemnifying Senior Executive Officers or Directors
Document Number: E7-23264
Type: Notice
Date: 2007-11-30
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.
Proposed Agency Information Collection Activities; Comment Request-Interagency Charter and Federal Deposit Insurance Application
Document Number: E7-23263
Type: Notice
Date: 2007-11-30
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.
Partner's Distributive Share; Hearing
Document Number: E7-23192
Type: Proposed Rule
Date: 2007-11-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document cancels a public hearing on proposed regulations providing rules concerning the application of sections 704(c)(1)(B) and 737 to distributions of property after two partnerships engage in an assets-over merger. The proposed regulations affect partnerships and their partners.
Submission for OMB Review; Comment Request
Document Number: E7-23156
Type: Notice
Date: 2007-11-29
Agency: Department of the Treasury, Department of Treasury
Submission for OMB Review; Comment Request
Document Number: E7-23155
Type: Notice
Date: 2007-11-29
Agency: Department of the Treasury, Department of Treasury
Information Reporting for Lump-Sum Timber Sales
Document Number: E7-23098
Type: Proposed Rule
Date: 2007-11-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that provide guidance regarding the information reporting requirements contained in section 6045(e) of the Internal Revenue Code (Code) on sales or exchanges of standing timber for lump-sum (outright) payments. The proposed regulations amend Sec. 1.6045-4 of the Income Tax Regulations to require real estate reporting persons, as defined in section 6045(e)(2) of the Code, to report lump-sum payments received by sellers (landowners) for sales or exchanges of standing timber. This action is being taken to make the reporting requirements for lump-sum sales of standing timber consistent with the reporting requirements applicable to pay-as- cut timber sales. The proposed regulations do not change the information reporting requirements that currently apply to sales or exchanges of standing timber for pay-as-cut (contingent) payments under section 6050N of the Code.
Government Securities: Call for Large Position Reports
Document Number: 07-5890
Type: Notice
Date: 2007-11-29
Agency: Department of the Treasury, Department of Treasury
The Department of the Treasury (``Department'' or ``Treasury'') called for the submission of Large Position Reports by those entities whose reportable positions in the 3\7/8\% Treasury Notes of October 2012 equaled or exceeded $2 billion as of close of business November 26, 2007.
Unblocking of Specially Designated National Pursuant to Executive Order 13224
Document Number: E7-22897
Type: Notice
Date: 2007-11-23
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 removing the names of one individual and twelve entities from the list of Specially Designated Nationals and Blocked Persons whose property and interests in property have been blocked pursuant to Executive Order 13224 of September 23, 2001, Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism. The individual, Ahmed Idris NASREDDIN, was designated pursuant to Executive Order 13224 on April 19, 2002. The twelve entities: AKIDA BANK PRIVATE LIMITED, AKIDA INVESTMENT CO. LTD. GULF CENTER S.R.L., MIGA-MALAYSIAN SWISS, GULF AND AFRICAN CHAMBER; NASCO BUSINESS RESIDENCE CENTER SAS DI NASREDDIN AHMED IDRIS EC, NASCO NASREDDIN HOLDING A.S., NASCOSERVICE S.R.L., NASCOTEX S.A., NASREDDIN COMPANY NASCO SAS DI AHMED IDRIS NASREDDIN EC, NASREDDIN FOUNDATION, NASREDDIN GROUP INTERNATIONAL HOLDING LIMITED, NASREDDIN INTERNATIONAL GROUP LIMITED HOLDING; were designated pursuant to Executive Order 13224 on August 28, 2002.
User Fees Relating to Enrollment To Perform Actuarial Services; Hearing
Document Number: E7-22893
Type: Proposed Rule
Date: 2007-11-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document cancels a public hearing on proposed regulations relating to user fees for the initial and renewed enrollment to become an enrolled actuary.
Notification Requirement for Tax-Exempt Entities Not Currently Required to File; Correction
Document Number: E7-22892
Type: Rule
Date: 2007-11-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to temporary regulations (TD 9366) that was published in the Federal Register on Thursday, November 15, 2007 (72 FR 64147) describing the time and manner in which certain tax-exempt organizations not currently required to file an annual information return under section 6033(a)(1) are required to submit an annual electronic notice including certain information required by section 6033(i)(1)(A) through (F).
Designation of Three Individuals Pursuant to Executive Order 13441
Document Number: E7-22888
Type: Notice
Date: 2007-11-23
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 three newly designated individuals whose property and interests in property are blocked pursuant to Executive Order 13441 of August 1, 2007, ``Blocking Property of Persons Undermining the Sovereignty of Lebanon or Its Democratic Processes and Institutions.''
Designation of One Individual Pursuant to Executive Order 13338
Document Number: E7-22874
Type: Notice
Date: 2007-11-23
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 name of one newly designated individual whose property and interests in property are blocked pursuant to Executive Order 13338 of May 11, 2004, ``Blocking Property of Certain Persons and Prohibiting the Export of Certain Goods to Syria.''
Additional Designation of One Entity Pursuant to Executive Order 13224
Document Number: E7-22866
Type: Notice
Date: 2007-11-23
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 name of one newly-designated entity whose property and interests in property are blocked pursuant to Executive Order 13224 of September 23, 2001, ``Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism.''
Additional Designation of Two Entities Pursuant to Executive Order 13224
Document Number: E7-22864
Type: Notice
Date: 2007-11-23
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 name of two newly-designated entities whose property and interests in property are blocked pursuant to Executive Order 13224 of September 23, 2001, ``Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism.''
Removal of Tobacco Products and Cigarette Papers and Tubes, Without Payment of Tax, for United States Use in Law Enforcement Activities (2003R-268P)
Document Number: E7-22703
Type: Rule
Date: 2007-11-21
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
This Treasury decision adopts as a final rule, without change, a temporary rule that allows manufacturers of tobacco products and cigarette papers and tubes to remove these articles without payment of tax for use by Federal agencies in law enforcement activities, and without inclusion of the otherwise required tax-exempt label.
Small Domestic Producer Wine Tax Credit-Implementation of Public Law 104-188, Section 1702, Amendments Related to the Revenue Reconciliation Act of 1990 (96R-028T)
Document Number: E7-22698
Type: Rule
Date: 2007-11-21
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
The Alcohol and Tobacco Tax and Trade Bureau is adopting as a final rule, with some clarifying or editorial changes, the temporary regulations concerning transfer of the small domestic producer wine tax credit and computation of the wine bond that were adopted in response to the Small Business Job Protection Act of 1996.
Proposed Establishment of the Leona Valley Viticultural Area (2007R-281P)
Document Number: E7-22697
Type: Proposed Rule
Date: 2007-11-21
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 13.4 square mile ``Leona Valley'' viticultural area in the northeast part of Los Angeles County, California. 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 Information Collections; Comment Request
Document Number: E7-22688
Type: Notice
Date: 2007-11-21
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 Revision of American Viticultural Area Regulations (2006R-325P)
Document Number: E7-22717
Type: Proposed Rule
Date: 2007-11-20
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
The Alcohol and Tobacco Tax and Trade Bureau (TTB) proposes to amend its regulations concerning the establishment of American viticultural areas (AVAs). The proposed changes address the effect that the approval of an AVA may have on established brand names. In addition, the proposed changes provide clearer regulatory standards for the establishment of AVAs within AVAs. The proposed amendments also clarify the rules for preparing, submitting, and processing viticultural area petitions. Finally, we propose to add to the regulations statements regarding the viticultural significance of established viticultural area names, or key portions of those names, for wine labeling purposes.
Proposed Establishment of the Calistoga Viticultural Area (2003R-496P)
Document Number: E7-22715
Type: Proposed Rule
Date: 2007-11-20
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
On March 31, 2005, the Alcohol and Tobacco Tax and Trade Bureau published a notice of proposed rulemaking to establish the Calistoga viticultural area in Napa County, California. In light of comments regarding the potential adverse impact on established brand names that we received in response to that prior notice, we issue this new notice of proposed rulemaking to seek comments on our proposal to provide ``grandfather'' protection for certain brand names used on existing certificates of label approval, provided those labels also carry information that would dispel an impression that the wine meets the requirements for using the viticultural area name. 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.
Submission for OMB Review; Comment Request
Document Number: E7-22601
Type: Notice
Date: 2007-11-19
Agency: Department of the Treasury, Department of Treasury
Submission for OMB Review; Comment Request
Document Number: E7-22600
Type: Notice
Date: 2007-11-19
Agency: Department of the Treasury, Department of Treasury
Proposed Collection; Comment Request for Notice 2005-04
Document Number: E7-22579
Type: Notice
Date: 2007-11-19
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 Notice 2005-04, Fuel Tax Guidance, and Request for comments.
Additional Designations of Entities Pursuant to Executive Order 13405
Document Number: E7-22559
Type: Notice
Date: 2007-11-19
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 two newly-designated entities whose property and interests in property are blocked pursuant to Executive Order 13405 of June 16, 2006, ``Blocking Property of Certain Persons Undermining Democratic Processes or Institutions in Belarus.''
Payments Made by Reason of a Salary Reduction Agreement
Document Number: 07-5730
Type: Rule
Date: 2007-11-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document promulgates a final regulation that defines the term salary reduction agreement for purposes of section 3121(a)(5)(D) of the Internal Revenue Code (Code). The final regulation provides guidance to employers (public educational institutions and section 501(c)(3) organizations) purchasing annuity contracts described in section 403(b) on behalf of their employees.
Graco Children's Products, Inc., Receipt of Petition for Decision of Inconsequential Noncompliance
Document Number: Z7-21903
Type: Notice
Date: 2007-11-16
Agency: Internal Revenue Service, Department of Treasury, National Highway Traffic Safety Administration, Department of Transportation, Department of the Treasury
Price Increase for First Spouse Gold Coin
Document Number: E7-22417
Type: Notice
Date: 2007-11-16
Agency: United States Mint, Department of Treasury, Department of the Treasury
Recent increases in the price of gold require that the United States Mint raise the sale prices on its upcoming offering of the Dolley Madison First Spouse Gold Coins. Pursuant to the authority that 31 U.S.C. 5112(o)(1) & (4) grants to the Secretary of the Treasury to mint and issue one-half ounce gold bullion First Spouse coins, and to set their sale prices, the United States Mint is changing the price of these coins to reflect the increase in value of the precious metal content of the coins. This change is attributable to recent increases in the market price of gold, which has increased substantially since the initial prices were set for the First Spouse Gold Coins. Accordingly, effective November 19, 2007, the United States Mint will commence selling the following Dolley Madison First Spouse Gold Coins at the prices indicated below:
Update and Revision of Sections 1.381(c)(4)-1 and 1.381(c)(5)-1
Document Number: E7-22411
Type: Proposed Rule
Date: 2007-11-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that provide guidance under sections 381(c)(4) and (c)(5) of the Internal Revenue Code (Code) relating to the accounting method or combination of methods, including the inventory method, to use after certain corporate reorganizations and tax-free liquidations. These proposed regulations clarify and simplify the existing regulations under sections 381(c)(4) and (c)(5). The regulations affect corporations that acquire the assets of other corporations in transactions described in section 381(a).
Benefit Restrictions for Underfunded Pension Plans
Document Number: C7-4262
Type: Proposed Rule
Date: 2007-11-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Kaiser Federal Bank, Covina, California, and Kaiser Federal Financial Group, Inc., Covina, CA; Approval of Conversion Application
Document Number: 07-5714
Type: Notice
Date: 2007-11-16
Agency: Department of the Treasury, Office of Thrift Supervision, Thrift Supervision Office, Department of Treasury
Revision of Annual Information Return/Reports
Document Number: 07-5521
Type: Notice
Date: 2007-11-16
Agency: Employee Benefits Security Administration, Department of Labor, Internal Revenue Service, Department of Treasury, Pension Benefit Guaranty Corporation, Agencies and Commissions, Department of the Treasury
This document contains revisions to the Form 5500 Annual Return/Report forms, including the Form 5500 Annual Return/Report of Employee Benefit Plan and a new Form 5500-SF, Short Form Annual Return/ Report of Small Employee Benefit Plan (Short Form 5500 or Form 5500- SF), filed for employee pension and welfare benefit plans under the Employee Retirement Income Security Act of 1974, as amended (ERISA), and the Internal Revenue Code of 1986, as amended (Code). The Form 5500 Annual Return/Report forms, including the schedules and attachments, are an important source of financial, funding, and other information about employee benefit plans for the Department of Labor, the Pension Benefit Guaranty Corporation, and the Internal Revenue Service (the Agencies), as well as for plan sponsors, participants and beneficiaries, and the general public. The revisions to the Form 5500 Annual Return/Report forms contained in this document, including the new Short Form 5500, are intended to streamline the annual reporting process, reduce annual reporting burdens, especially for small businesses, update the annual reporting forms to reflect current issues and agency priorities, incorporate new reporting requirements contained in the Pension Protection Act of 2006, and facilitate electronic filing. Some of the forms revisions will apply on a transitional basis for the 2008 reporting year before all of the forms revisions are fully implemented for the 2009 reporting year as part of the switch under the ERISA Filing Acceptance System (EFAST) to a wholly electronic filing system (EFAST2). The forms revisions affect employee pension and welfare benefit plans, plan sponsors, administrators, and service providers to plans subject to annual reporting requirements under ERISA and the Code.