Department of the Treasury December 9, 2013 – Federal Register Recent Federal Regulation Documents
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Privacy Act of 1974, as Amended; System of Records
In accordance with the Privacy Act of 1974, as amended, 5 U.S.C. 552a, the Department of the Treasury proposes to establish a new system of records entitled, ``Department of the Treasury/Bureau of the Fiscal Service .023Do Not Pay Payment Verification Records.'' This system of records allows the Department of the Treasury/Bureau of the Fiscal Service to collect, maintain, analyze, and disclose records that will assist Federal agencies in identifying, preventing, and recovering payment error, waste, fraud and abuse within Federal spending as required by the Improper Payment Elimination and Recovery Improvement Act of 2012 (IPERIA), 31 U.S.C. 3321 note, Public Law 112-248. Information regarding the operation of this system of records and additional privacy protections (e.g., additional disclosure restrictions, active computer matching agreements, additional safeguards, etc.) can be found at www.donotpay.treas.gov.
Partnerships; Start-Up Expenditures; Organization and Syndication Fees
This document contains proposed regulations concerning the deductibility of start-up expenditures and organizational expenses for partnerships. The proposed regulations provide guidance regarding the deductibility of start-up expenditures and organizational expenses for partnerships following a technical termination of a partnership.
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