Department of the Treasury January 30, 2014 – Federal Register Recent Federal Regulation Documents
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Publication of Guidance Relating to the Provision of Certain Temporary Sanctions Relief
The Department of the Treasury's Office of Foreign Assets Control (OFAC) is publishing Guidance Relating to the Provision of Certain Temporary Sanctions Relief in Order to Implement the Joint Plan Of Action (JPOA) Reached on November 24, 2013, Between the P5+1 and the Islamic Republic of Iran (Guidance), issued on January 20, 2014. The Guidance sets out how, in furtherance of the U.S. Government's (USG) commitments under the JPOA, the Department of State and the Department of the Treasury will implement sanctions relief relating to certain activities and associated services taking place exclusively during the six-month period beginning on January 20, 2014, and ending July 20, 2014.
Proposed Collection: U.S. Treasury Auction Submitter Agreement
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 U.S. Treasury Auction Submitter Agreement .
Section 707 Regarding Disguised Sales, Generally
This document contains proposed regulations under section 707 of the Internal Revenue Code (Code) relating to disguised sales of property to or by a partnership and under section 752 relating to the treatment of partnership liabilities. The proposed regulations address certain deficiencies and technical ambiguities in the section 707 regulations and certain issues in determining partners' shares of liabilities under section 752. The proposed regulations affect partnerships and their partners.
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