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

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Open Meeting of the Taxpayer Advocacy Panel Joint Committee
Document Number: 2013-22158
Type: Notice
Date: 2013-09-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Joint 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 Tax Forms and Publications Project Committee
Document Number: 2013-22157
Type: Notice
Date: 2013-09-12
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 Taxpayer Assistance Center Improvements Project Committee
Document Number: 2013-22156
Type: Notice
Date: 2013-09-12
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.
Open Meeting of the Taxpayer Advocacy Panel Notices and Correspondence Project Committee
Document Number: 2013-22155
Type: Notice
Date: 2013-09-12
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.
Open Meeting of the Taxpayer Advocacy Panel Toll-Free Phone Line Project Committee
Document Number: 2013-22154
Type: Notice
Date: 2013-09-12
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.
Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Correction
Document Number: 2013-22004
Type: Rule
Date: 2013-09-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9610), which were published in the Federal Register on Monday, January 28, 2013 (78 FR 5874). The regulations related to information reporting by foreign financial institutions (FFIs) with respect to U.S. accounts and withholding on certain payments to FFIs and other foreign entities.
Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans
Document Number: 2013-21791
Type: Proposed Rule
Date: 2013-09-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations providing guidance to employers that are subject to the information reporting requirements under section 6056 of the Internal Revenue Code (Code), enacted by the Affordable Care Act. Section 6056 requires those employers to report to the IRS information about their compliance with the employer shared responsibility provisions of section 4980H of the Code and about the health care coverage they have offered employees. Section 6056 also requires those employers to furnish related statements to employees so that employees may use the statements to help determine whether, for each month of the calendar year, they can claim on their tax returns a premium tax credit under section 36B of the Code (premium tax credit). In addition, that information will be used to administer and ensure compliance with the eligibility requirements for the employer shared responsibility provisions and the premium tax credit. The proposed regulations affect applicable large employers (generally meaning employers with 50 or more full-time employees, including full-time equivalent employees, in the prior year), employees and other individuals. This document also provides notice of a public hearing on these proposed rules.
Information Reporting of Minimum Essential Coverage
Document Number: 2013-21783
Type: Proposed Rule
Date: 2013-09-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations providing guidance to providers of minimum essential health coverage that are subject to the information reporting requirements of section 6055 of the Internal Revenue Code (Code), enacted by the Affordable Care Act. Health insurance issuers, certain employers, and others that provide minimum essential coverage to individuals must report to the IRS information about the type and period of coverage and furnish related statements to covered individuals. These proposed regulations affect health insurance issuers, employers, governments, and other persons that provide minimum essential coverage to individuals.
Limitations on the Importation of Net Built-In Losses
Document Number: 2013-21662
Type: Proposed Rule
Date: 2013-09-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations under sections 334(b)(1)(B) and 362(e)(1) of the Internal Revenue Code of 1986 (Code). The proposed regulations apply to certain nonrecognition transfers of loss property to corporations that are subject to Federal income tax. The proposed regulations affect the corporations receiving the loss property. This document also invites comments from the public regarding these proposed regulations.
Modification of Treasury Regulations Pursuant to Section 939A of the Dodd-Frank Wall Street Reform and Consumer Protection Act
Document Number: 2013-21752
Type: Rule
Date: 2013-09-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that remove any reference to, or requirement of reliance on, ``credit ratings'' in regulations under the Internal Revenue Code (Code) and provides substitute standards of credit-worthiness where appropriate. This action is required by the Dodd-Frank Wall Street Reform and Consumer Protection Act. These regulations affect persons subject to various provisions of the Code.
Research Expenditures
Document Number: 2013-21737
Type: Proposed Rule
Date: 2013-09-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document proposes regulations to amend the definition of research and experimental expenditures under section 174 of the Internal Revenue Code (Code). In particular, these proposed regulations provide guidance on the treatment of amounts paid or incurred in connection with the development of tangible property, including pilot models. The regulations will affect taxpayers engaged in research activities. This document also provides notice of a public hearing on these proposed regulations.
Gulf Coast Restoration Trust Fund
Document Number: 2013-21595
Type: Proposed Rule
Date: 2013-09-06
Agency: Department of the Treasury
The Department of the Treasury is proposing regulations concerning the investment and use of amounts deposited in the Gulf Coast Restoration Trust Fund, which was established in the Treasury of the United States by the Resources and Ecosystem Sustainability, Tourist Opportunities, and Revived Economies of the Gulf Coast States Act of 2012 (RESTORE Act). The regulations contain procedures required by the RESTORE Act, and generally describe the responsibilities of Federal and State entities which administer RESTORE Act programs and carry out restoration activities in the Gulf Coast region.
Update to the List of Basic Medical Supplies
Document Number: 2013-21590
Type: Notice
Date: 2013-09-05
Agency: Department of the Treasury, Office of Foreign Assets Control
The Department of the Treasury's Office of Foreign Assets Control (``OFAC'') is publishing an updated list of items defined as basic medical supplies under section 560.530(a)(3)(ii) of the Iranian Transactions and Sanctions Regulations, 31 CFR part 560 (``ITSR''), and generally licensed for exportation or reexportation to Iran pursuant to Sec. 560.530(a)(3)(i), to include additional items.
Proposed Collection: Comment Request for Regulation Project
Document Number: 2013-21409
Type: Notice
Date: 2013-09-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an existing final regulation. REG-116608-97 EIC Eligibility Requirements (Sec. 1.32-3).
Proposed Collection; Comment Request for Form 720
Document Number: 2013-21408
Type: Notice
Date: 2013-09-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 720, Quarterly Federal Excise Tax Return.
Proposed Collection; Comment Request for Form 8941
Document Number: 2013-21407
Type: Notice
Date: 2013-09-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8941, Credit for Small Employer Health Insurance Premiums.
Proposed Information Collection; Comment Request
Document Number: 2013-21406
Type: Notice
Date: 2013-09-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)).
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-21402
Type: Notice
Date: 2013-09-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Information Returns Required of United States Persons With Respect To Certain Foreign Corporations.
Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit
Document Number: 2013-21401
Type: Rule
Date: 2013-09-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations providing guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that claim direct and indirect foreign tax credits.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-21400
Type: Notice
Date: 2013-09-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning affordable care act notice of patient protection.
Effectiveness of Licensing Procedures for Exportation of Agricultural Commodities, Medicine, and Medical Devices to Sudan and Iran; Comment Request
Document Number: 2013-21363
Type: Proposed Rule
Date: 2013-09-03
Agency: Department of the Treasury, Office of Foreign Assets Control
The Office of Foreign Assets Control (``OFAC'') of the U.S. Department of the Treasury is soliciting comments on the effectiveness of OFAC's licensing procedures for the exportation of agricultural commodities, medicine, and medical devices to Sudan and Iran. Pursuant to section 906(c) of the Trade Sanctions Reform and Export Enhancement Act of 2000 (Title IX of Pub. L. 106-387, 22 U.S.C. 7201 et seq.) (the ``Act''), OFAC is required to submit a biennial report to the Congress on the operation of licensing procedures for such exports.
Open Meeting of the Federal Advisory Committee on Insurance
Document Number: 2013-21362
Type: Notice
Date: 2013-09-03
Agency: Department of the Treasury
This notice announces that the Department of the Treasury's Federal Advisory Committee on Insurance will convene a meeting on Wednesday, September 18, 2013, in the Cash Room, 1500 Pennsylvania Avenue NW., Washington, DC 20220, from 1:30-4:30 p.m. Eastern Time. The meeting is open to the public, and the site is accessible to individuals with disabilities.
List of Countries Requiring Cooperation With an International Boycott
Document Number: 2013-21359
Type: Notice
Date: 2013-09-03
Agency: Office of the Secretary, Department of the Treasury
Limitations on Duplication of Net Built-in Losses
Document Number: 2013-21330
Type: Rule
Date: 2013-09-03
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations under section 362(e)(2) of the Internal Revenue Code of 1986 (Code). The regulations apply to certain nonrecognition transfers of loss property to corporations. The regulations affect all parties to the transaction.
Computation of, and Rules Relating to, Medical Loss Ratio; Hearing Cancellation
Document Number: 2013-21246
Type: Proposed Rule
Date: 2013-08-30
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document cancels a public hearing on proposed regulations that provide guidance to Blue Cross and Blue Shield organizations, and certain other health care organizations, on computing and applying the medical loss ratio added to the Internal Revenue Code by the Patient Protection and Affordable Care Act.
User Fees for Processing Installment Agreements and Offers in Compromise
Document Number: 2013-21243
Type: Proposed Rule
Date: 2013-08-30
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed amendments to the regulations that provide user fees for installment agreements and offers in compromise. The proposed amendments affect taxpayers who wish to pay their liabilities through installment agreements and offers in compromise. This document also provides a notice of public hearing on these proposed amendments to the regulations.
Employee Retirement Benefit Plan Returns Required on Magnetic Media
Document Number: 2013-21159
Type: Proposed Rule
Date: 2013-08-30
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations relating to the requirements for filing certain employee retirement benefit plan statements, returns, and reports on magnetic media. The term magnetic media includes electronic filing, as well as other magnetic media specifically permitted under applicable regulations, revenue procedures, publications, forms, instructions, or other guidance on the IRS.gov Internet Web site. These regulations would affect plan administrators and employers maintaining retirement plans that are subject to various employee benefit reporting requirements under the Internal Revenue Code (Code).
Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage
Document Number: 2013-21157
Type: Rule
Date: 2013-08-30
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations on the requirement to maintain minimum essential coverage enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the TRICARE Affirmation Act and Public Law 111-173. These 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 and largely finalize the rules in the notice of proposed rulemaking published in the Federal Register on February 1, 2013.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-21135
Type: Notice
Date: 2013-08-29
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. Currently, the IRS is soliciting comments concerning Definitions Under Subchapter S of the Internal Revenue Code.
Proposed Collection; Comment Request for Various Revenue Procedures
Document Number: 2013-21133
Type: Notice
Date: 2013-08-29
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. Currently, the IRS is soliciting comments concerning Modified Endowment Contract Correction Program Extension.
Internal Revenue Service
Document Number: 2013-21129
Type: Notice
Date: 2013-08-29
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. Currently, the IRS is soliciting comments concerning Substitute Mortality Tables for Single Employer Defined Benefit Plans.
Submission for OMB Review; Comment Request
Document Number: 2013-21089
Type: Notice
Date: 2013-08-29
Agency: Department of the Treasury
Submission for OMB Review; Comment Request
Document Number: 2013-21084
Type: Notice
Date: 2013-08-29
Agency: Department of the Treasury
Submission for OMB Review; Comment Request
Document Number: 2013-21082
Type: Notice
Date: 2013-08-29
Agency: Department of the Treasury
Submission for OMB Review; Comment Request
Document Number: 2013-21074
Type: Notice
Date: 2013-08-29
Agency: Department of the Treasury
Additional Designations, Foreign Narcotics Kingpin Designation Act
Document Number: 2013-20983
Type: Notice
Date: 2013-08-28
Agency: Department of the Treasury, Office of Foreign Assets Control
The U.S. Department of the Treasury's Office of Foreign Assets Control (``OFAC'') is publishing the names of five individuals whose property and interests in property have been blocked pursuant to the Foreign Narcotics Kingpin Designation Act (``Kingpin Act'') (21 U.S.C. 1901-1908, 8 U.S.C. 1182). Additionally, OFAC is publishing additions to the identifying information for seven entities previously designated pursuant to the Kingpin Act.
Designation of 4 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: 2013-20982
Type: Notice
Date: 2013-08-28
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 4 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.''
Advisory Group to the Internal Revenue Service Tax Exempt and Government Entities Division (TE/GE); Meeting
Document Number: 2013-20951
Type: Notice
Date: 2013-08-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Advisory Committee on Tax Exempt and Government Entities (ACT) will hold a public meeting on Thursday, September 12, 2013.
Proposed Establishment of the Eagle Peak Mendocino County Viticultural Area and Realignments of the Mendocino and Redwood Valley Viticultural Areas; Comment Period Reopening
Document Number: 2013-20950
Type: Proposed Rule
Date: 2013-08-28
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
The Alcohol and Tobacco Tax and Trade Bureau is reopening the comment period for Notice No. 135, Proposed Establishment of the Eagle Peak Mendocino County Viticultural Area and Realignments of the Mendocino and Redwood Valley Viticultural Areas, a notice of proposed rulemaking published in the Federal Register on June 27, 2013. TTB is taking this action in response to a request from an interested party.
Regulations Enabling Elections for Certain Transaction Under Section 336(e); Correction
Document Number: 2013-20495
Type: Rule
Date: 2013-08-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document describes corrections to final regulations [TD 9619] that provide guidance under section 336(e) of the Internal Revenue Code (CODE), which authorizes the issuance of regulations under which an election may be made to treat sale, exchange or distribution of at least 80 percent of the voting power and value of the stock of a corporation (target) as a sale of all its underlying assets. These regulations were published in the Federal Register on Wednesday, May 15, 2013.
Regulations Enabling Elections for Certain Transaction Under Section 336(e); Correction
Document Number: 2013-20491
Type: Rule
Date: 2013-08-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains amendments to correct errors in final regulations [TD 9619] that provide guidance under section 336(e) of the Internal Revenue Code (CODE), which authorizes the issuance of regulations under which an election may be made to treat sale, exchange or distribution of at least 80 percent of the voting power and value of the stock of a corporation (target) as a sale of all its underlying assets. These regulations were published in the Federal Register on Wednesday, May 15, 2013.
Sale and Issue of Marketable Book-Entry Treasury Bills, Notes, and Bonds
Document Number: C2-2013-18178
Type: Rule
Date: 2013-08-27
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities
Document Number: 2013-21006
Type: Rule
Date: 2013-08-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that authorize the disclosure of certain items of return information to the Bureau of the Census (Bureau) in conformance with section 6103(j)(1) of the Internal Revenue Code (Code). The final regulations are made pursuant to a request from the Secretary of Commerce. Because the return information will be disclosed to the Bureau in statistical format, specific taxpayers will not be identified, and, therefore, no taxpayers are affected by the disclosures authorized by this guidance.
Proposed Data Collection; Comment Request: Community Development Financial Institutions Fund: Comment Request on Continuing Data Collection Through the Community Investment Impact System (CIIS) of Information From Community Development Financial Institutions Program Awardees, Native American CDFI Assistance Program Awardees, and New Markets Tax Credit Program Allocatees
Document Number: 2013-20891
Type: Notice
Date: 2013-08-27
Agency: Community Development Financial Institutions Fund, 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 continuing information collections through CIIS, as required by the Paperwork Reduction Act of 1995, 44 U.S.C. 3506(c)(2)(A). Currently, the Community Development Financial Institutions (CDFI) Fund, Department of the Treasury, is soliciting comments concerning the Community Development Financial Institutions FundAwardee/Allocatee Annual Report (OMB Number 1559-0027), comprising the Institution Level Report (ILR) and the Transaction Level Report (TLR). The two documents comprise certain reporting requirements for participants in the CDFI Program, the Native American CDFI Assistance (NACA) Program, and the New Markets Tax Credits (NMTC) Program. The Annual Report forms (and related documents, including the CDFI Program assistance agreement, the NACA Program assistance agreement, and the NMTC Program allocation agreement) may be found at the CDFI Fund's Web site at www.cdfifund.gov.
Additional Designations, Foreign Narcotics Kingpin Designation Act
Document Number: 2013-20832
Type: Notice
Date: 2013-08-27
Agency: Department of the Treasury, Office of Foreign Assets Control
The U.S. Department of the Treasury's Office of Foreign Assets Control (``OFAC'') is publishing the name of one individual whose property and interests in property have been blocked pursuant to the Foreign Narcotics Kingpin Designation Act (``Kingpin Act'') (21 U.S.C. 1901-1908, 8 U.S.C. 1182).
Additional Designation, Foreign Narcotics Kingpin Designation Act
Document Number: 2013-20829
Type: Notice
Date: 2013-08-27
Agency: Department of the Treasury, Office of Foreign Assets Control
The U.S. Department of the Treasury's Office of Foreign Assets Control (``OFAC'') is publishing the name of one individual whose property and interests in property has been blocked pursuant to the Foreign Narcotics Kingpin Designation Act (``Kingpin Act'') (21 U.S.C. 1901-1908, 8 U.S.C. 1182).
Use of Differential Income Stream as an Application of the Income Method and as a Consideration in Assessing the Best Method
Document Number: 2013-20786
Type: Rule
Date: 2013-08-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that implement the use of the differential income stream as a consideration in assessing the best method in connection with a cost sharing arrangement and as a specified application of the income method.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-20784
Type: Notice
Date: 2013-08-27
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. Currently, the IRS is soliciting comments concerning carryover allocations and other rules relating to the low-income housing credit, and the section 42 utility allowance regulations concerning the low-income housing tax credit.
Proposed Collection; Comment Request for Form 13094
Document Number: 2013-20783
Type: Notice
Date: 2013-08-27
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. Currently, the IRS is soliciting comments concerning Form 13094, Recommendation for Juvenile Employment with the Internal Revenue Service.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-20782
Type: Notice
Date: 2013-08-27
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 patient protection and affordable care act; preexisting condition exclusions, lifetime and annual limits, rescissions, and patient protections.