Department of the Treasury December 2013 – Federal Register Recent Federal Regulation Documents

Community Reinvestment Act Regulations
Document Number: 2013-30960
Type: Rule
Date: 2013-12-30
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
The OCC, the Board, and the FDIC (collectively, the Agencies) are amending their Community Reinvestment Act (CRA) regulations to adjust the asset-size thresholds used to define ``small bank'' or ``small savings association'' and ``intermediate small bank'' or ``intermediate small savings association.'' As required by the CRA regulations, the adjustment to the threshold amount is based on the annual percentage change in the Consumer Price Index.
Currently Approved Information Collection: Comment Request for Generic Clearance for the Collection or Qualitative Feedback on Agency Service Delivery
Document Number: 2013-31045
Type: Notice
Date: 2013-12-27
Agency: 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 Bureau of the Fiscal Service within the Department of the Treasury is soliciting comments concerning the Generic Clearance for the Collection or Qualitative Feedback on Agency Service Delivery.
Minority Depository Institutions Advisory Committee; Meeting
Document Number: 2013-31010
Type: Notice
Date: 2013-12-27
Agency: Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury
The Office of the Comptroller of the Currency (OCC) announces a meeting of the Minority Depository Institutions Advisory Committee (MDIAC).
Submission for OMB Review; Comment Request
Document Number: 2013-31004
Type: Notice
Date: 2013-12-27
Agency: Department of the Treasury
Unblocking of One Individual Pursuant to Executive Order 13224
Document Number: 2013-30811
Type: Notice
Date: 2013-12-27
Agency: Department of the Treasury, Office of Foreign Assets Control
The Treasury Department's Office of Foreign Assets Control (``OFAC'') is removing the name of one individual, 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, from the list of Specially Designated Nationals and Blocked Persons (``SDN List'').
Supplemental Identification Information for Four Individuals Designated Pursuant to Executive Order 13224
Document Number: 2013-30808
Type: Notice
Date: 2013-12-27
Agency: Department of the Treasury, Office of Foreign Assets Control
The Treasury Department's Office of Foreign Assets Control (``OFAC'') is publishing supplemental information for the names of four individuals 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.''
Designation of 2 individuals Pursuant to Executive Order 13224 of September 23, 2001, “Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism”
Document Number: 2013-30803
Type: Notice
Date: 2013-12-27
Agency: Department of the Treasury, Office of Foreign Assets Control
The Treasury Department's Office of Foreign Assets Control (``OFAC'') is publishing the names of 2 individuals 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.''
Privacy Act of 1974, as Amended; System of Records
Document Number: 2013-30802
Type: Notice
Date: 2013-12-26
Agency: Department of the Treasury, Bureau of Engraving and Printing
In accordance with the Privacy Act of 1974, 5 U.S.C. 552a the Department of the Treasury, Bureau of Engraving and Printing, proposes to establish a new Privacy Act of 1974 system of records titled ``Treasury/BEP .049Bureau of Engraving and Printing Tour Scheduling System'' also known as BEP Tour Scheduling System.
Open Meeting of the Taxpayer Advocacy Panel Notices and Correspondence Project Committee
Document Number: 2013-30744
Type: Notice
Date: 2013-12-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Notices and Correspondence Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction
Document Number: 2013-30742
Type: Rule
Date: 2013-12-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9632) that were published in the Federal Register on Friday, August 30, 2013. The final regulations provide guidance to individual taxpayers on the liability under section 5000A of the Internal Revenue Code for the shared responsibility payment for not maintaining minimum essential coverage.
Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction
Document Number: 2013-30740
Type: Rule
Date: 2013-12-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9632) that were published in the Federal Register on Friday, August 30, 2013. The final regulations provide guidance to individual taxpayers on the liability under section 5000A of the Internal Revenue Code for the shared responsibility payment for not maintaining minimum essential coverage.
Proposed Collection; Comment Request for Form 14242
Document Number: 2013-30739
Type: Notice
Date: 2013-12-26
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 Form 14242, Reporting Abusive Tax Promotions or Preparers.
Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee.
Document Number: 2013-30738
Type: Notice
Date: 2013-12-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee will be conducted. 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 Toll-Free Phone Line Project Committee
Document Number: 2013-30736
Type: Notice
Date: 2013-12-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Toll-Free Phone Line Project Committee will be conducted. 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 Taxpayer Communications Project Committee
Document Number: 2013-30732
Type: Notice
Date: 2013-12-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee will be conducted. 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 Taxpayer Assistance Center Improvements Project Committee
Document Number: 2013-30731
Type: Notice
Date: 2013-12-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Bank Secrecy Act Advisory Group; Solicitation of Application for Membership
Document Number: 2013-30723
Type: Notice
Date: 2013-12-26
Agency: Department of the Treasury, Financial Crimes Enforcement Network
FinCEN is inviting the public to nominate financial institutions and trade groups for membership on the Bank Secrecy Act Advisory Group. New members will be selected for three-year membership terms.
Designation of One Individual and Three Entities Pursuant to Executive Order
Document Number: 2013-30627
Type: Notice
Date: 2013-12-26
Agency: Department of the Treasury, Office of Foreign Assets Control
The Treasury Department's Office of Foreign Assets Control (``OFAC'') is publishing the name of one individual and three entities whose property and interests in property are blocked pursuant to Executive Order 13619 of July 11, 2012, ``Blocking Property of Persons Threatening the Peace, Security, or Stability of Burma.''
Removal of JADE Act Tags
Document Number: 2013-30626
Type: Notice
Date: 2013-12-26
Agency: Department of the Treasury, Office of Foreign Assets Control
The Treasury Department's Office of Foreign Assets Control (``OFAC'') is removing from the Specially Designated Nationals List tags that had identified certain individuals and entities as subject to the blocking and financial provisions of the Tom Lantos Block Burmese JADE (Junta's Anti-Democratic Efforts) Act of 2008 (``JADE Act'').
Appraisals for Higher-Priced Mortgage Loans
Document Number: 2013-30108
Type: Rule
Date: 2013-12-26
Agency: Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury, Bureau of Consumer Financial Protection, Board of Governors of the Federal Reserve System
The Board, Bureau, FDIC, FHFA, NCUA, and OCC (collectively, the Agencies) are amending Regulation Z, which implements the Truth in Lending Act (TILA), and the official interpretation to the regulation. This final rule supplements a final rule issued by the Agencies on January 18, 2013, which goes into effect on January 18, 2014. The January 2013 Final Rule implements a provision added to TILA by the Dodd-Frank Wall Street Reform and Consumer Protection Act (the Dodd- Frank Act or Act) requiring appraisals for ``higher-risk mortgages.'' For certain mortgages with an annual percentage rate that exceeds the average prime offer rate by a specified percentage, the January 2013 Final Rule requires creditors to obtain an appraisal or appraisals meeting certain specified standards, provide applicants with a notification regarding the use of the appraisals, and give applicants a copy of the written appraisals used. On July 10, 2013, the Agencies proposed amendments to the January 2013 Final Rule implementing these requirements. Specifically, the Agencies proposed exemptions from the rules for transactions secured by existing manufactured homes and not land; certain streamlined refinancings; and transactions of $25,000 or less.
Extension of Comment Period for Proposed Interagency Policy Statement Establishing Joint Standards for Assessing the Diversity Policies and Practices of Entities Regulated by the Agencies
Document Number: 2013-30629
Type: Notice
Date: 2013-12-24
Agency: Comptroller of the Currency, Department of Treasury, Federal Deposit Insurance Corporation, Agencies and Commissions, Federal Reserve System, National Credit Union Administration, Securities and Exchange Commission, Department of the Treasury, Bureau of Consumer Financial Protection
On October 25, 2013, the OCC, Board, FDIC, NCUA, CFPB, and SEC (collectively, the ``Agencies'') published in the Federal Register a joint notice of a proposed interagency policy statement establishing standards for assessing the diversity policies and practices of the entities they regulate.\1\ To allow the public more time to consider the proposed assessment standards, the Agencies have determined that an extension of the comment period to February 7, 2014, is appropriate. This action will allow interested persons additional time to analyze the interagency policy statement and prepare their comments.
Amendments to Excepted Benefits
Document Number: 2013-30553
Type: Proposed Rule
Date: 2013-12-24
Agency: Employee Benefits Security Administration, Department of Labor, Department of Health and Human Services, Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed rules that would amend the regulations regarding excepted benefits under the Employee Retirement Income Security Act of 1974, the Internal Revenue Code, and the Public Health Service Act. Excepted benefits are generally exempt from the health reform requirements that were added to those laws by the Health Insurance Portability and Accountability Act and the Patient Protection and Affordable Care Act.
Submission for OMB Review; Comment Request
Document Number: 2013-30509
Type: Notice
Date: 2013-12-23
Agency: Department of the Treasury
Actions Taken Pursuant to Executive Order 13382
Document Number: 2013-30299
Type: Notice
Date: 2013-12-20
Agency: Department of the Treasury, Office of Foreign Assets Control
The Treasury Department's Office of Foreign Assets Control (``OFAC'') is publishing on OFAC's list of Specially Designated Nationals and Blocked Persons (``SDN List'') the names of four entities and three individuals, whose property and interests in property are blocked pursuant to Executive Order 13382 of June 28, 2005, ``Blocking Property of Weapons of Mass Destruction Proliferators and Their Supporters.'' The designations by the Director of OFAC, pursuant to Executive Order 13382, were effective on December 12, 2013.
Proposed Addendum to the Interagency Policy Statement on Income Tax Allocation in a Holding Company Structure
Document Number: 2013-30130
Type: Notice
Date: 2013-12-19
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
The Agencies are proposing to issue jointly an Addendum (Proposed Addendum) to the ``Interagency Policy Statement on Income Tax Allocation in a Holding Company Structure'' (63 FR 64757, Nov. 23, 1998) to ensure that insured depository institutions (IDIs) in a consolidated group maintain an appropriate relationship regarding the payment of taxes and treatment of tax refunds. The Proposed Addendum would instruct IDIs and their holding companies to review their tax allocation agreements to ensure that the agreements expressly acknowledge that the holding company receives a tax refund from a taxing authority as agent for the IDI and are consistent with certain of the requirements of sections 23A and 23B of the Federal Reserve Act. The Proposed Addendum includes a sample paragraph that IDIs would include in their tax allocation agreements to facilitate the Agencies' instructions.
Proposed Collection; Comment Request for the IRS Taxpayer Burden Surveys
Document Number: 2013-30126
Type: Notice
Date: 2013-12-19
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 the 2013, 2014, and 2015 IRS Taxpayer Burden Surveys.
Proposed Collection; Comment Request for Notices 2010-83 and 2011-3
Document Number: 2013-30125
Type: Notice
Date: 2013-12-19
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 2010-83, Funding Relief for Multiemployer Defined Benefit Plans under PRA 2010 and Notice 2011-3, Special Rules Relating to Funding Relief for Single-Employer Pension Plans under PRA 2010.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-30124
Type: Notice
Date: 2013-12-19
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, TD 8796, Notice, Consent, and Election Requirements Under Sections 411(a)(11) and 417 (Sec. Sec. 1.411(a)-11T and 1.417(e)-1T).
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-30123
Type: Notice
Date: 2013-12-19
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, TD 9467, Measurement of Assets and Liabilities for Pension Funding Purposes.
Proposed Collection; Comment Request for Form W-12
Document Number: 2013-30122
Type: Notice
Date: 2013-12-19
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 Form W-12 IRS Paid Preparer Tax Identification Number (PTIN).
Members of a Family for Purpose of Filing CBP Family Declaration
Document Number: 2013-30075
Type: Rule
Date: 2013-12-18
Agency: Department of Homeland Security, U.S. Customs and Border Protection, Department of the Treasury
This final rule affects persons eligible to file a single customs declaration. The final rule expands the definitions of family members residing in one household. As a result of this expansion, more U.S. returning resident and non-resident visitor families will be eligible to file a single customs declaration, and correspondingly, more U.S. returning resident family members may group their personal duty exemptions.
Request for Information on Strategies To Accelerate the Testing and Adoption of Pay for Success (PFS) Financing Models
Document Number: 2013-29935
Type: Notice
Date: 2013-12-17
Agency: Department of the Treasury
The Department of the Treasury is reopening the comment period on its request for information on Strategies to Accelerate the Testing and Adoption of Pay for Success (PFS) Financing Models. The President's FY 2014 budget included a request for a $300 million one-time mandatory appropriation for a new Incentive Fund to help state and local governments implement PFS programs. In order to inform the Administration's development of this legislative initiative, the request for information (RFI) seeks information on options for financing models and the most promising programmatic areas \1\ that could be served by the Incentive Fund. Treasury is reopening the comment period until December 20, 2013 to provide additional opportunity to comment.
Section 752 and Related Party Rules
Document Number: 2013-29420
Type: Proposed Rule
Date: 2013-12-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations under section 752 of the Internal Revenue Code (Code) relating to recourse liabilities of a partnership and the special rules for related persons. The proposed regulations affect partnerships and their partners.
Proposed Collection; Comment Request
Document Number: 2013-29675
Type: Notice
Date: 2013-12-12
Agency: Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork burdens, invites the general public and other Federal agencies to comment on a currently approved information collection that is due for extension approval by the Office of Management and Budget. The Terrorism Risk Insurance Program Office within the Department of the Treasury is soliciting comments concerning the Commercial Property and Casualty Insurers Submission for Federal Share Compensation Requirements set forth in 31 CFR part 50, subpart F (Sec. 50.50-50.54).
Section 3504 Agent Employment Tax Liability
Document Number: 2013-29664
Type: Rule
Date: 2013-12-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations relating to agents authorized by the Secretary under section 3504 of the Internal Revenue Code to perform acts required of employers who are home care service recipients. The final regulations affect employers and their designated agents who pay wages for home care services, which are subject to taxes under the Federal Unemployment Tax Act. The final regulations also modify the existing regulations under section 3504 to be consistent with the organizational structure of the Internal Revenue Service (IRS), and to update the citation to the Internal Revenue Code of 1986.
Federal Government Participation in the Automated Clearing House
Document Number: 2013-29202
Type: Proposed Rule
Date: 2013-12-12
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
The Department of the Treasury, Bureau of the Fiscal Service (Service) is proposing to amend its regulation governing the use of the Automated Clearing House (ACH) system by Federal agencies. Our regulation adopts, with some exceptions, the NACHA Operating Rules developed by NACHAThe Electronic Payments Association (NACHA) as the rules governing the use of the ACH Network by Federal agencies. We are issuing this proposed rule to address changes that NACHA has made to the NACHA Operating Rules since the publication of NACHA's 2009 ACH Rules book. These changes include amendments set forth in NACHA's 2010, 2011, 2012 and 2013 Operating Rules books.
Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Assessments
Document Number: 2013-29596
Type: Notice
Date: 2013-12-11
Agency: Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury
The OCC, 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, as required by the Paperwork Reduction Act of 1995 (PRA). In accordance with the requirements of the PRA, the OCC 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 OCC is soliciting comment concerning the renewal of its information collection titled, ``Assessment of Fees12 CFR 8.'' The OCC is also giving notice that it has sent the collection to OMB for review.
Senior Executive Service; Departmental Offices Performance Review Board
Document Number: 2013-29415
Type: Notice
Date: 2013-12-11
Agency: Department of the Treasury
Pursuant to 5 U.S.C. 4314(c)(4), this notice announces the appointment of members of the Departmental Offices Performance Review Board (PRB). The purpose of this Board is to review and make recommendations concerning proposed performance appraisals, ratings, bonuses and other appropriate personnel actions for incumbents of SES positions in the Departmental Offices, excluding the Legal Division. The Board will perform PRB functions for other bureau positions if requested. Composition of Departmental Offices PRB: The Board shall consist of at least three members. In the case of an appraisal of a career appointee, more than half the members shall consist of career appointees. The names and titles of the Board members are as follows:
Senior Executive Service; Departmental Performance Review Board
Document Number: 2013-29411
Type: Notice
Date: 2013-12-11
Agency: Department of the Treasury
Pursuant to 5 U.S.C. 4314(c)(4), this notice announces the appointment of members of the Departmental PRB. The purpose of this PRB is to review and make recommendations concerning proposed performance appraisals, ratings, bonuses and other appropriate personnel actions for incumbents of SES positions for which the Secretary or Deputy Secretary is the appointing authority. These positions include SES bureau heads, deputy bureau heads and certain other positions. The Board will perform PRB functions for other key bureau positions if requested. Composition of Departmental PRB: The Board shall consist of at least three members. In the case of an appraisal of a career appointee, more than half the members shall consist of career appointees. The names and titles of the PRB members are as follows:
Privacy Act of 1974, as Amended; System of Records
Document Number: 2013-29345
Type: Notice
Date: 2013-12-09
Agency: Department of the Treasury
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
Document Number: 2013-29177
Type: Proposed Rule
Date: 2013-12-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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.
Guidance Regarding Dispositions of Tangible Depreciable Property; Hearing Cancellation
Document Number: 2013-29175
Type: Proposed Rule
Date: 2013-12-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document cancels a public hearing on proposed regulations regarding dispositions of property subject to depreciation under section 168 of the Internal Revenue Code.
Art Advisory Panel-Notice of Closed Meeting
Document Number: 2013-29113
Type: Notice
Date: 2013-12-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Closed meeting of the Art Advisory Panel will be held in Washington, DC.
Taxpayer Advocacy Panel; Meeting Cancellation.
Document Number: 2013-29111
Type: Notice
Date: 2013-12-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given of the cancellation of the open meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee scheduled for Thursday, December 19, 2013, at 2:00 p.m. Eastern Time via teleconference, which was originally published in the Federal Register on November 21, 2013, (Volume 78, Number 225, Page 69940). The meeting is cancelled pending appointment of new members for the Panel.
Taxpayer Advocacy Panel Meeting Cancellation
Document Number: 2013-29110
Type: Notice
Date: 2013-12-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given of the cancellation of the open meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee scheduled Tuesday, December 10, 2013, at 2:00 p.m. Eastern Time via teleconference, which was originally published in the Federal Register on November 21, 2013, (Volume 78, Number 225, Page 69940). The meeting is cancelled pending appointment of new members for the Panel.
Taxpayer Advocacy Panel Meeting Cancellation
Document Number: 2013-29109
Type: Notice
Date: 2013-12-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given of the cancellation of the open meeting of the Taxpayer Advocacy Panel Notices and Correspondence Project Committee scheduled for Wednesday, December 11, 2013, at 12 p.m. Eastern Time via teleconference, which was originally published in the Federal Register on November 21, 2013, (Volume 78, Number 225, Page 69940). The meeting is cancelled pending appointment of new members for the Panel.
Taxpayer Advocacy Panel Meeting Cancellation
Document Number: 2013-29108
Type: Notice
Date: 2013-12-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given of the cancellation of the open meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee scheduled for Wednesday, December 11, 2013 at 11:00 a.m. Eastern Time via teleconference, which was originally published in the Federal Register on November 21, 2013, (Volume 78, Number 225, Page 69940). The meeting is cancelled pending appointment of new members for the Panel.
Taxpayer Advocacy Panel Meeting Cancellation
Document Number: 2013-29107
Type: Notice
Date: 2013-12-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given of the cancellation of the open meeting of the Taxpayer Advocacy Panel Toll-Free Phone Line Project Committee scheduled for Tuesday, December 17, 2013 at 11:00 a.m. Eastern Time via teleconference, which was originally published in the Federal Register on November 21, 2013, (Volume 78, Number 225, Page 69939). The meeting is cancelled pending appointment of new members for the Panel.
Dividend Equivalents From Sources Within the United States
Document Number: 2013-28933
Type: Rule
Date: 2013-12-05
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations relating to certain dividend equivalents for purposes of section 871(m) of the Internal Revenue Code (Code). The regulations provide guidance to nonresident alien individuals and foreign corporations that hold specified notional principal contracts providing for payments that are contingent upon or determined by reference to U.S. source dividend payments and to withholding agents.
Dividend Equivalents From Sources Within the United States
Document Number: 2013-28932
Type: Proposed Rule
Date: 2013-12-05
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides guidance to nonresident alien individuals and foreign corporations that hold certain financial products providing for payments that are contingent upon or determined by reference to U.S. source dividend payments and to withholding agents. It withdraws proposed regulations under section 871(m) that were published in the Federal Register on January 23, 2012 (77 FR 3202). This document also provides a notice of a public hearing on these proposed regulations.