Department of the Treasury 2014 – Federal Register Recent Federal Regulation Documents
Results 551 - 600 of 867
Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; General Reporting and Recordkeeping Requirements by Savings Associations
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). An agency may not conduct or sponsor, and a 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 renewal of its information collection titled, ``General Reporting and Recordkeeping Requirements by Savings Associations.'' The OCC is also giving notice that it has sent the collection to OMB for review.
Unblocking of Specially Designated Nationals and Blocked Persons Pursuant to Executive Order 13288, as Amended by Executive Order 13391
The Treasury Department's Office of Foreign Assets Control (``OFAC'') is publishing the names of nine individuals whose property and interests in property have been unblocked pursuant to Executive Order 13288 of March 6, 2003, ``Blocking Property of Persons Undermining Democratic Processes or Institutions in Zimbabwe,'' as amended by Executive Order 13391 of November 22, 2005, ``Blocking Property of Additional Persons Undermining Democratic Processes or Institutions in Zimbabwe.''
Low Income Taxpayer Clinic Grant Program; Availability of 2015 Grant Application Package
This document contains a notice that the IRS has made available the 2015 Grant Application Package and Guidelines (Publication 3319) for organizations interested in applying for a Low Income Taxpayer Clinic (LITC) matching grant for the 2015 grant year, which runs from January 1, 2015, through December 31, 2015. The application period runs from May 5, 2014, through June 20, 2014. The IRS will award a total of up to $6,000,000 (unless otherwise provided by specific Congressional appropriation) to qualifying organizations, subject to the limitations of Internal Revenue Code section 7526, for matching grants. A qualifying organization may receive a matching grant of up to $100,000 per year for up to a three- year project period. Qualifying organizations that provide representation for free or for a nominal fee to low income taxpayers involved in tax disputes with the IRS, or educate individuals for whom English is a second language of their taxpayer rights and responsibilities, or both, can apply for a grant. Examples of qualifying organizations include: (1) A clinical program at an accredited law, business or accounting school whose students represent low income taxpayers in tax controversies with the IRS, and (2) an organization exempt from tax under I.R.C. Sec. 501(a) that represents low income taxpayers in tax controversies with the IRS or refers those taxpayers to qualified representatives, or operates programs to inform individuals for whom English is a second language about their rights and responsibilities as taxpayers.
Definition of Real Estate Investment Trust Real Property
This document contains proposed regulations that clarify the definition of real property for purposes of the real estate investment trust provisions of the Internal Revenue Code (Code). These proposed regulations provide guidance to real estate investment trusts and their shareholders. This document also provides notice of a public hearing on these proposed regulations.
Additional Designations, Foreign Narcotics Kingpin Designation Act
The U.S. Department of the Treasury's Office of Foreign Assets Control (``OFAC'') is publishing the names of four individuals and four 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).
Funding Opportunity Title: Notice of Guarantee Availability (NOGA) Inviting Qualified Issuer Applications and Guarantee Applications for the Community Development Financial Institutions (CDFI) Bond Guarantee Program
This NOGA is published in connection with the CDFI Bond Guarantee Program, administered by the Community Development Financial Institutions Fund (CDFI Fund), the U.S. Department of the Treasury (Treasury). The purpose of this NOGA is to notify the public that: (i) Parties interested in being approved as Qualified Issuers may submit Qualified Issuer Applications and (ii) Qualified Issuers may submit Guarantee Applications to be approved for a Guarantee under the CDFI Bond Guarantee Program. This NOGA also explains application submission and evaluation requirements and processes, agency contacts, and information on CDFI Bond Guarantee Program outreach.
Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies; Correction
This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulations (REG-140974-11) that was published in the Federal Register on Tuesday, December 31, 2013 (78 FR 79650). The proposed regulations provide guidance on determining the ownership of a passive foreign investment company (PFIC), the annual filing requirements for shareholders of PFICs, and an exclusion from certain filing requirements for shareholders that constructively own interests in certain foreign corporations.
Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies; Insurance Income of a Controlled Foreign Corporation for Taxable Years Beginning After December 31, 1986; Correction
This document contains corrections to final and temporary regulations (TD 9650) that were published in the Federal Register on Tuesday, December 31, 2013 (78 FR 79602). The regulations provide guidance on determining ownership of a passive foreign investment company (``PFIC'') and on the annual filing requirements for shareholders of PFICs.
Proposed Collection; Comment Request for Regulation Project
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)). The IRS is soliciting comments concerning information collection requirements related to diesel fuel and kerosene excise tax; dye injection.
Proposed Collection; Comment Request for Regulation Project
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 discharge of liens.
Proposed Collection; Comment Request for Form 1099-G
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 1099-G, Certain Government Payments.
Tax Treatment of Qualified Retirement Plan Payment of Accident or Health Insurance Premiums
This document contains final regulations clarifying the rules regarding the tax treatment of payments by qualified retirement plans for accident or health insurance. The final regulations set forth the general rule under section 402(a) that amounts held in a qualified plan that are used to pay accident or health insurance premiums are taxable distributions unless described in certain statutory exceptions. The final regulations do not extend this result to arrangements under which amounts are used to pay premiums for disability insurance that replaces retirement plan contributions in the event of a participant's disability. These regulations affect sponsors, administrators, participants, and beneficiaries of qualified retirement plans.
Agency Information Collection Activity; Proposed Collection; U.S. Coinage Practices
The United States Mint, a bureau of the Department of the Treasury, is announcing an opportunity for public comment on the proposed collection of certain information regarding the public's use of U.S. coins with special emphasis on the possible use of alternative metals in U.S. coinage. Under the Paperwork Reduction Act of 1995 (PRA), agencies are required to publish notice in the Federal Register concerning each proposed collection of information and to allow 60 days for public comment in response to the notice. This notice solicits comments on a proposed information collection concerning U.S. coinage practices as required to determine the public's interest according to the Coin Modernization, Oversight, and Continuity Act of 2010 (Pub. L. 111-302).
Section 67 Limitations on Estates or Trusts
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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)
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
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.
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
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
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
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.
Unblocking of Specially Designated Nationals and Blocked Persons Pursuant to the Foreign Narcotics Kingpin Designation Act
The Department of the Treasury's Office of Foreign Assets Control (``OFAC'') is publishing the names of two individuals whose property and interests in property have been unblocked pursuant to the Foreign Narcotics Kingpin Designation Act (``Kingpin Act'') (21 U.S.C. 1901-1908, 8 U.S.C. 1182).
Proposed Collection; Comment Request for Form 1040 and Schedules A, B, C, C-EZ, D, E, EIC, F, H, J, R, and SE, Form 1040A, Form 1040EZ, Form 1040NR, Form 1040NR-EZ, Form 1040X, and All Attachments to These Forms
The Internal Revenue Service, 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 continuing information collections, as required by the Paperwork Reduction Act of 1995 (PRA), Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). This notice requests comments on all forms used by individual taxpayers: Form 1040, U.S. Individual Income Tax Return, and Schedules A, B, C, C-EZ, D, E, EIC, F, H, J, R, and SE; Form 1040A; Form 1040EZ; Form 1040NR; Form 1040NR-EZ; Form 1040X; and all attachments to these forms (see the Appendix to this notice).
Proposed Collection; Comment Request for Regulation Project
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-140280-09 (TD 9570), Tax Return Preparer Penalties Under Section 6695.
Information Reporting of Minimum Essential Coverage; Correction
This document contains corrections to final regulations (TD 9660) that were published in the Federal Register on Monday, March 10, 2014 (79 FR 13220). The final regulations provide guidance to providers of minimum essential health coverage that are subject to the information reporting requirements of section 6055 of the Internal Revenue Code.
Information Reporting of Minimum Essential Coverage; Correction
This document contains corrections to final regulations (TD 9660) that were published in the Federal Register on Monday, March 10, 2014 (79 FR 13220). The final regulations provide guidance to providers of minimum essential health coverage that are subject to the information reporting requirements of section 6055 of the Internal Revenue Code.
Proposed Collection; Comment Request for Cuban Remittance Affidavit
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 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 Office of Foreign Assets Control (``OFAC'') within the Department of the Treasury is soliciting comments concerning OFAC's Cuban Remittance Affidavit information collection.
Disallowance of Partnership Loss Transfers, Mandatory Basis Adjustments, Basis Reduction in Stock of a Corporate Partner, Modification of Basis Allocation Rules for Substituted Basis Transactions, Miscellaneous Provisions; Hearing Cancellation
This document cancels a public hearing on proposed regulations that provide guidance on certain provisions of the American Jobs Creation Act of 2004 and conform the regulations to statutory changes in the Taxpayer Relief Act of 1997.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
