Department of the Treasury May 2014 – Federal Register Recent Federal Regulation Documents

Section 67 Limitations on Estates or Trusts
Document Number: 2014-10661
Type: Rule
Date: 2014-05-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that provide guidance on which costs incurred by estates or trusts other than grantor trusts (non-grantor trusts) are subject to the 2-percent floor for miscellaneous itemized deductions under section 67(a) of the Internal Revenue Code. These regulations affect estates and non-grantor trusts.
Actions Taken Pursuant to Executive Order 13382
Document Number: 2014-10445
Type: Notice
Date: 2014-05-09
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 eight entities, 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 Acting Director of OFAC, pursuant to Executive Order 13382, were effective on April 29, 2014.
Surety Companies Acceptable on Federal Bonds: Amerisure Insurance Company, Amerisure Partners Insurance Company
Document Number: 2014-10588
Type: Notice
Date: 2014-05-08
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
This is Supplement No. 9 to the Treasury Department Circular 570, 2013 Revision, published July 1, 2013, at 78 FR 39440.
Ukraine-Related Sanctions Regulations
Document Number: 2014-10576
Type: Rule
Date: 2014-05-08
Agency: Department of the Treasury
The Department of the Treasury's Office of Foreign Assets Control (``OFAC'') is issuing regulations to implement Executive Order 13660 of March 6, 2014 (``Blocking Property of Certain Persons Contributing to the Situation in Ukraine''), Executive Order 13661 of March 17, 2014 (``Blocking Property of Additional Persons Contributing to the Situation in Ukraine''), and Executive Order 13662 of March 20, 2014 (``Blocking Property of Additional Persons Contributing to the Situation in Ukraine''). OFAC intends to supplement this part 589 with a more comprehensive set of regulations, which may include additional interpretive and definitional guidance and additional general licenses and statements of licensing policy.
Acquiring Corporation for Purposes of Section 381
Document Number: 2014-10500
Type: Proposed Rule
Date: 2014-05-07
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations under section 381 of the Internal Revenue Code (Code). The proposed regulations modify the definition of an acquiring corporation for purposes of section 381 with regard to certain acquisitions of assets. The proposed regulations affect corporations that acquire the assets of other corporations in corporate reorganizations.
Actions Taken Pursuant to Executive Order 13645
Document Number: 2014-10442
Type: Notice
Date: 2014-05-07
Agency: Department of the Treasury, Office of Foreign Assets Control
The Treasury Department's Office of Foreign Assets Control (``OFAC'') is listing the names of two individuals and one entity pursuant to Executive Order 13645 of June 3, 2013, ``Authorizing the Implementation of Certain Sanctions Set Forth in the Iran Freedom and Counter-Proliferation Act of 2012 and Additional Sanctions With Respect To Iran'' on the list of Specially Designated Nations and Blocked Persons (``SDN List'').
Unblocking of Specially Designated Nationals and Blocked Persons Pursuant to Executive Order 13469
Document Number: 2014-10441
Type: Notice
Date: 2014-05-07
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 one entity whose property and interests in property have been unblocked pursuant to Executive Order 13469 of July 25, 2008, ``Blocking Property of Additional Persons Undermining Democratic Processes or Institutions in Zimbabwe.''
Additional Designations, Foreign Narcotics Kingpin Designation Act
Document Number: 2014-10438
Type: Notice
Date: 2014-05-07
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 2 individuals and 4 entities 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).
Information Reporting for Affordable Insurance Exchanges
Document Number: 2014-10419
Type: Rule
Date: 2014-05-07
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations relating to requirements for Affordable Insurance Exchanges (Exchanges) to report information relating to the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010. These final regulations apply to Exchanges that make qualified health plans available to individuals.
Open Meeting of the Taxpayer Advocacy Panel Notices and Correspondence Project Committee
Document Number: 2014-10407
Type: Notice
Date: 2014-05-07
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 Taxpayer Communications Project Committee
Document Number: 2014-10406
Type: Notice
Date: 2014-05-07
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 Joint Committee
Document Number: 2014-10405
Type: Notice
Date: 2014-05-07
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 Taxpayer Assistance Center Improvements Project Committee
Document Number: 2014-10404
Type: Notice
Date: 2014-05-07
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 Toll-Free Phone Line Project Committee
Document Number: 2014-10403
Type: Notice
Date: 2014-05-07
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 Tax Forms and Publications Project Committee
Document Number: 2014-10402
Type: Notice
Date: 2014-05-07
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.
Proposed Collection: Comment Request for Form 4669
Document Number: 2014-10401
Type: Notice
Date: 2014-05-07
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 4669, Statement of Payments Received.
Unblocking One Entity Pursuant to Executive Order 13599
Document Number: 2014-10320
Type: Notice
Date: 2014-05-06
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 entity whose property and interests in property have been unblocked pursuant to Executive Order 13599 of February 5, 2012, ``Blocking Property of the Government of Iran and Iranian Financial Institutions.''
Proposed Collection of Information: List of Data (A) and List of Data (B)
Document Number: 2014-10250
Type: Notice
Date: 2014-05-06
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 a proposed and/or continuing information collection, 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 form ``List of Data (A) and List of Data (B)''.
Proposed Collection of Information: Schedule of Excess Risks
Document Number: 2014-10247
Type: Notice
Date: 2014-05-06
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 a proposed and/or continuing information collection, 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 form ``Schedule of Excess Risks''.
Proposed Collection of Information: CMIA Annual Report and Direct Cost Claims.
Document Number: 2014-10197
Type: Notice
Date: 2014-05-05
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 a proposed and/or continuing information collection, 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 CMIA Annual Report and Direct Cost Claims.
Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 6039G
Document Number: 2014-10139
Type: Notice
Date: 2014-05-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This notice is provided in accordance with IRC section 6039G of the Health Insurance Portability and Accountability Act (HIPPA) of 1996, as amended. This listing contains the name of each individual losing United States citizenship (within the meaning of section 877(a) or 877A) with respect to whom the Secretary received information during the quarter ending March 31, 2014. For purposes of this listing, long- term residents, as defined in section 877(e)(2), are treated as if they were citizens of the United States who lost citizenship.
Notification of Citizens Coinage Advisory Committee May 19, 2014, Public Meeting
Document Number: 2014-10099
Type: Notice
Date: 2014-05-02
Agency: United States Mint, Department of Treasury, Department of the Treasury
Pursuant to United States Code, Title 31, section 5135(b)(8)(C), the United States Mint announces the Citizens Coinage Advisory Committee (CCAC) public meeting scheduled for May 19, 2014. Date: May 19, 2014. Time: 12:00 noon to 5:30 p.m. Location: Omni Hotel at Independence Park, 401 Chestnut Street, Philadelphia, PA 19106. Subject: Review and discussion of candidate designs for the Fallen Heroes of 9/11 Congressional Gold Medal and the 2015 March of Dimes Commemorative Coin Program; review and consideration of additional tribal candidate designs for the Code Talkers Congressional Gold Medals (Crow Tribe); and discussion of design themes for the 2016 America the Beautiful Quarters[supreg] Program coins honoring Shawnee National Forest, Cumberland Gap National Historical Park, Harpers Ferry National Historical Park, Theodore Roosevelt National Park, and Fort Moultrie (Fort Sumter National Monument). Interested persons should call the CCAC HOTLINE at (202) 354-7502 for the latest update on meeting time and room location. In accordance with 31 U.S.C. 5135, the CCAC: [ssquf] Advises 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. [ssquf] Advises the Secretary of the Treasury with regard to the events, persons, or places 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. [ssquf] Makes recommendations with respect to the mintage level for any commemorative coin recommended.
Syrian Sanctions Regulations
Document Number: 2014-09998
Type: Rule
Date: 2014-05-02
Agency: Department of the Treasury, Office of Foreign Assets Control
The Department of the Treasury's Office of Foreign Assets Control (``OFAC'') is amending the Syrian Sanctions Regulations (the ``Regulations'') and reissuing them in their entirety, in order to implement Executive Order 13399 of April 25, 2006, ``Blocking Property of Additional Persons in Connection With the National Emergency With Respect to Syria,'' Executive Order 13460 of February 13, 2008, ``Blocking Property of Additional Persons in Connection With the National Emergency With Respect to Syria,'' Executive Order 13572 of April 29, 2011, ``Blocking Property of Certain Persons with Respect to Human Rights Abuses in Syria,'' Executive Order 13573 of May 18, 2011, ``Blocking Property of Senior Officials of the Government of Syria,'' Executive Order 13582 of August 17, 2011, ``Blocking Property of the Government of Syria and Prohibiting Certain Transactions with Respect to Syria,'' and Executive Order 13606 of April 22, 2012, ``Blocking the Property and Suspending Entry Into the United States of Certain Persons with Respect to Grave Human Rights Abuses by the Governments of Iran and Syria via Information Technology.'' OFAC is also incorporating into the Regulations several new general licenses, some of which have, until now, appeared only on OFAC's Web site on the Syria sanctions page. Finally, OFAC is updating certain provisions of the Regulations and making other technical and conforming changes.
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