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

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Proposed Collection; Comment Request for HCTC Program Forms
Document Number: 2014-02410
Type: Notice
Date: 2014-02-05
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 13929, Health Coverage Tax Credit (HCTC)-Paper Check Request, Form 13562, Health Coverage Tax Credit (HCTC)-General Registration Information Form, and Health Coverage Tax Credit (HCTC)Administrative Change Form.
Proposed Collection; Comment Request for Form 8886
Document Number: 2014-02409
Type: Notice
Date: 2014-02-05
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 8886, Reportable Transaction Disclosure Statement.
Financial Crimes Enforcement Network; Agency Information Collection Activities: Proposed Collection; Comment Request; Generic Clearance for the Collection of Qualitative Feedback on Agency Service Delivery
Document Number: 2014-02348
Type: Notice
Date: 2014-02-05
Agency: Department of the Treasury, Financial Crimes Enforcement Network
As part of our continuing effort to reduce paperwork and respondent burden, we invite comment on a proposed renewal, without change, to the generic clearance for the collection of qualitative feedback on agency service delivery. This request for comments is being made pursuant to the Paperwork Reduction Act (``PRA'') of 1995, Public Law 104-13, 44 U.S.C. 3506(c)(2)(A).
United States Mint
Document Number: 2014-02332
Type: Notice
Date: 2014-02-04
Agency: Department of the Treasury
Pursuant to the Coin Modernization, Oversight, and Continuity Act of 2010 (Pub. L. 111-302), the United States Mint announces a stakeholder meeting for the purpose of obtaining direct, first-hand input on the impacts of alternative metal compositions for circulating coinage from interested members of businesses, industries, and agencies. Date: Thursday, March 13, 2014. Time: 10:30 a.m. to 3:30 p.m. (EDT). Location: United States Mint; 801 Ninth Street NW.; Washington, DC, 2nd floor. Subject: The purpose of this meeting is to invite members of stakeholder organizations to directly share their perspectives concerning circulating coins and the impacts of alternative metal compositions. This input will support the Secretary of the Treasury in understanding the balance of interests and impacts to the public, private industry stakeholders, and the Government. Information: Attendees are invited to the following link for a copy of the United States Mint's bi-annual report to Congress, December 2012 and the Alternatives Metals study, completed August 2012. https:// www.usmint.gov/aboutthemint/?action=biennialreport. The study discusses alternative metals that could potentially change the following attributes: Weight, color, electromagnetic signature. The study also touches on implementation and transition periods.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee
Document Number: 2014-02174
Type: Notice
Date: 2014-02-03
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 Toll-Free Phone Line Project Committee.
Document Number: 2014-02171
Type: Notice
Date: 2014-02-03
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 Notices and Correspondence Project Committee
Document Number: 2014-02167
Type: Notice
Date: 2014-02-03
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.
Submission for OMB Review; Comment Request
Document Number: 2014-02025
Type: Notice
Date: 2014-01-31
Agency: Department of the Treasury
Treatment of Certain Collateralized Debt Obligations Backed Primarily by Trust Preferred Securities With Regard to Prohibitions and Restrictions on Certain Interests in, and Relationships With, Hedge Funds and Private Equity Funds
Document Number: 2014-02019
Type: Rule
Date: 2014-01-31
Agency: Commodity Futures Trading Commission, Agencies and Commissions, Federal Deposit Insurance Corporation, Securities and Exchange Commission, Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury, Board of Governors of the Federal Reserve System
The OCC, Board, FDIC, CFTC and SEC (individually, an ``Agency,'' and collectively, ``the Agencies'') are each adopting a common interim final rule that would permit banking entities to retain investments in certain pooled investment vehicles that invested their offering proceeds primarily in certain securities issued by community banking organizations of the type grandfathered under section 171 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (``Dodd- Frank Act''). The interim final rule is a companion rule to the final rules adopted by the Agencies to implement section 13 of the Bank Holding Company Act of 1956 (``BHC Act''), which was added by section 619 of the Dodd-Frank Act.
Proposed Information Collections; Comment Request
Document Number: 2014-01992
Type: Notice
Date: 2014-01-31
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
As part of our continuing effort to reduce paperwork and respondent burden, and as required by the Paperwork Reduction Act of 1995, we invite comments on the proposed or continuing information collections listed below in this notice.
Submission for OMB Review; Comment Request
Document Number: 2014-01980
Type: Notice
Date: 2014-01-31
Agency: Department of the Treasury
Submission for OMB Review; Comment Request
Document Number: 2014-01892
Type: Notice
Date: 2014-01-31
Agency: Department of the Treasury
Prohibitions and Restrictions on Proprietary Trading and Certain Interests in, and Relationships With, Hedge Funds and Private Equity Funds
Document Number: 2013-31511
Type: Rule
Date: 2014-01-31
Agency: Federal Deposit Insurance Corporation, Agencies and Commissions, Securities and Exchange Commission, Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury, Board of Governors of the Federal Reserve System
The OCC, Board, FDIC, and SEC (individually, an ``Agency,'' and collectively, ``the Agencies'') are adopting a rule that would implement section 13 of the BHC Act, which was added by section 619 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (``Dodd- Frank Act''). Section 13 contains certain prohibitions and restrictions on the ability of a banking entity and nonbank financial company supervised by the Board to engage in proprietary trading and have certain interests in, or relationships with, a hedge fund or private equity fund.
Publication of Guidance Relating to the Provision of Certain Temporary Sanctions Relief
Document Number: 2014-01939
Type: Notice
Date: 2014-01-30
Agency: Department of the Treasury, Office of Foreign Assets Control
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.
Submission for OMB Review; Comment Request
Document Number: 2014-01875
Type: Notice
Date: 2014-01-30
Agency: Department of the Treasury
Submission for OMB Review; Comment Request
Document Number: 2014-01873
Type: Notice
Date: 2014-01-30
Agency: Department of the Treasury
Submission for OMB Review; Comment Request
Document Number: 2014-01830
Type: Notice
Date: 2014-01-30
Agency: Department of the Treasury
Submission for OMB Review; Comment Request
Document Number: 2014-01829
Type: Notice
Date: 2014-01-30
Agency: Department of the Treasury
Proposed Collection: U.S. Treasury Auction Submitter Agreement
Document Number: 2014-01783
Type: Notice
Date: 2014-01-30
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 U.S. Treasury Auction Submitter Agreement .
Section 707 Regarding Disguised Sales, Generally
Document Number: 2014-01637
Type: Proposed Rule
Date: 2014-01-30
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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.
Submission for OMB Review; Comment Request
Document Number: 2014-01638
Type: Notice
Date: 2014-01-29
Agency: Department of the Treasury
Rules Relating to Additional Medicare; Correction
Document Number: 2014-01619
Type: Rule
Date: 2014-01-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9645) that were published in the Federal Register on Friday, November 29, 2013. The final regulations are relating to Additional Hospital Insurance Tax on income above threshold amounts, as added by the Affordable Care Act.
Request for Citizens Coinage Advisory Committee Membership Applications
Document Number: 2014-01612
Type: Notice
Date: 2014-01-29
Agency: Department of the Treasury
Pursuant to United States Code, Title 31, section 5135 (b), the United States Mint is accepting applications for membership to the Citizens Coinage Advisory Committee (CCAC) for a new member specially qualified to serve on the CCAC by virtue of his or her education, training, or experience in American history. The CCAC was established to: [ssquf] Advise 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 produced by the United States Mint. [ssquf] Advise the Secretary of the Treasury with regard to the events, persons, or places that the CCAC recommends 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] Make recommendations with respect to the mintage level for any commemorative coin recommended. Total membership consists of 11 voting members appointed by the Secretary of the Treasury: [ssquf] One person specially qualified by virtue of his or her education, training or experience as a nationally or internationally recognized curator in the United States of a numismatic collection; [ssquf] One person specially qualified by virtue of his or her experience in the medallic arts or sculpture; [ssquf] One person specially qualified by virtue of his or her education, training, or experience in American history; [ssquf] One person specially qualified by virtue of his or her education, training, or experience in numismatics; [ssquf] Three persons who can represent the interests of the general public in the coinage of the United States; and [ssquf] Four persons appointed by the Secretary of the Treasury on the basis of the recommendations by the U.S. House and Senate leadership. Members are appointed for a term of four years. No individual may be appointed to the CCAC while serving as an officer or employee of the Federal Government. The CCAC is subject to the direction of the Secretary of the Treasury. Meetings of the CCAC are open to the public and are held approximately six to eight times per year. The United States Mint is responsible for providing the necessary support, technical services, and advice to the CCAC. CCAC members are not paid for their time or services, but, consistent with Federal Travel Regulations, members are reimbursed for their travel and lodging expenses to attend meetings. Members are Special Government Employees and are subject to the Standards of Ethical Conduct for Employees of the Executive Branch (5 CFR Part 2635). The United States Mint will review all submissions and will forward its recommendations to the Secretary of the Treasury for appointment consideration. Candidates should include specific skills, abilities, talents, and credentials to support their applications. The United States Mint is also interested in candidates who have demonstrated leadership skills, have received recognition by their peers in their field of interest, have a record of participation in public service or activities, and are willing to commit the time and effort to participate in the CCAC meetings and related activities. Application Deadline: March 28, 2014. Receipt of Applications: Any member of the public wishing to be considered for this participation on the CCAC should submit a resume and cover letter describing qualifications for membership, by fax to 202-756-6525, or by mail to the United States Mint, 801 9th Street NW., Washington, DC 20001, Attn: Greg Weinman. Submissions must specify the candidate's qualification in American history, and must be postmarked no later than March 28, 2014. Notice Concerning Delivery of First-Class and Priority Mail: First-class mail to the United States Mint is put through an irradiation process to protect against biological contamination. Support materials put through this process may suffer irreversible damage. We encourage you to consider using alternate delivery services, especially when sending time-sensitive material.
Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Record and Disclosure Requirements
Document Number: 2014-01365
Type: Notice
Date: 2014-01-29
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 comment on the renewal of an 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 the renewal of an information collection titled, ``Record and Disclosure Requirements Consumer Financial Protection Bureau Regulations B, C, E, M, Z, and DD and Board of Governors of the Federal Reserve System Regulation CC.'' The OCC is also giving notice that it is sending the collection to OMB for review.
Additional Designations, Foreign Narcotics Kingpin Designation Act
Document Number: 2014-01571
Type: Notice
Date: 2014-01-28
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 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).
Submission for OMB Review; Comment Request
Document Number: 2014-01469
Type: Notice
Date: 2014-01-28
Agency: Department of the Treasury
Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals
Document Number: 2014-01439
Type: Proposed Rule
Date: 2014-01-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations relating to 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 proposed regulations affect individual taxpayers who may be liable for the shared responsibility payment for not maintaining minimum essential coverage. This document also provides notice of a public hearing on these proposed regulations.
OCC Guidelines Establishing Heightened Standards for Certain Large Insured National Banks, Insured Federal Savings Associations, and Insured Federal Branches; Integration of Regulations
Document Number: 2014-00639
Type: Proposed Rule
Date: 2014-01-27
Agency: Department of the Treasury
The Office of the Comptroller of the Currency (OCC) is requesting comment on proposed guidelines, to be issued as an appendix to its safety and soundness standards regulations, establishing minimum standards for the design and implementation of a risk governance framework for large insured national banks, insured Federal savings associations, and insured Federal branches of foreign banks with average total consolidated assets of $50 billion or more and minimum standards for a board of directors in overseeing the framework's design and implementation (Guidelines). The standards contained in the Guidelines would be enforceable by the terms of a Federal statute that authorizes the OCC to prescribe operational and managerial standards for national banks and Federal savings associations. In addition, as part of our ongoing efforts to integrate the regulations of the OCC and those of the Office of Thrift Supervision (OTS), the OCC is also requesting comment on its proposal to make its safety and soundness standards regulation applicable to both national banks and Federal savings associations and to remove the comparable Federal savings association regulations as unnecessary. Other technical changes to the safety and soundness standards regulation are also proposed.
Proposed Collection; Comment Request; Office of Financial Stability
Document Number: 2014-01421
Type: Notice
Date: 2014-01-24
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 comment on a revision of an existing information collection, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). This clearance will allow the Office of Financial Stability, within the Department of the Treasury, to collect information from homeowners that have received mortgage modifications under the Home Affordable Modification Program (HAMP), in order to study the performance of HAMP modifications.
Section 3504 Agent Employment Tax Liability; Correction
Document Number: 2014-01389
Type: Rule
Date: 2014-01-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9649) that were published in the Federal Register on Thursday, December 12, 2013 (78 FR 75471). The final regulations are 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.
Arbitrage Rebate Overpayments on Tax-Exempt Bonds; Hearing Cancellation
Document Number: 2014-01388
Type: Proposed Rule
Date: 2014-01-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document cancels a public hearing on proposed regulations that provide guidance on the recovery of overpayments of arbitrage rebate on tax-exempt bonds and other tax-advantaged bonds.
Additional Designations, Foreign Narcotics Kingpin Designation Act
Document Number: 2014-01270
Type: Notice
Date: 2014-01-23
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).
State Small Business Credit Initiative; Notice of Availability of Revised Policy Guidelines and National Standards
Document Number: 2014-01269
Type: Notice
Date: 2014-01-23
Agency: Department of the Treasury
This Notice announces the availability of revised SSBCI Policy Guidelines and SSBCI National Standards for Compliance and Oversight.
Proposed Collection; Comment Request for Form 2848, 2848(SP).
Document Number: 2014-01194
Type: Notice
Date: 2014-01-23
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 2848, 2848(SP) Power of Attorney and Declaration of Representative.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2014-01192
Type: Notice
Date: 2014-01-23
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 Special rules for certain medical uses of chemicals that deplete the ozone layer.
Health Insurance Providers Fee
Document Number: C1-2013-28412
Type: Rule
Date: 2014-01-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Guidance for Determining Stock Ownership
Document Number: 2014-00899
Type: Rule
Date: 2014-01-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains temporary regulations that identify certain stock of a foreign corporation that is disregarded in calculating ownership of the foreign corporation for purposes of determining whether it is a surrogate foreign corporation. These regulations also provide guidance with respect to the effect of transfers of stock of a foreign corporation after the foreign corporation has acquired substantially all of the properties of a domestic corporation or of a trade or business of a domestic partnership. These regulations affect certain domestic corporations and partnerships (and certain parties related thereto), and foreign corporations that acquire substantially all of the properties of such domestic corporations or of the trades or businesses of such domestic partnerships. The text of the temporary regulations serves as the text of the proposed regulations set forth in the Proposed Rules section in this issue of the Federal Register. This document also contains a final regulation that provides a cross-reference to the temporary regulations.
Guidance for Determining Stock Ownership
Document Number: 2014-00894
Type: Proposed Rule
Date: 2014-01-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Rules and Regulations section of this issue of the Federal Register, the IRS and the Treasury Department are issuing temporary regulations that identify certain stock of a foreign corporation that is disregarded in calculating ownership of the foreign corporation for purposes of determining whether it is a surrogate foreign corporation. The temporary regulations also provide guidance with respect to the effect of transfers of stock of a foreign corporation after the foreign corporation has acquired substantially all of the properties of a domestic corporation or of a trade or business of a domestic partnership. These regulations affect certain domestic corporations and partnerships (and certain parties related thereto), and foreign corporations that acquire substantially all of the properties of such domestic corporations or of the trades or businesses of such domestic partnerships. The text of the temporary regulations also serves as the text of these proposed regulations. The preamble to the temporary regulations explains the temporary regulations and these proposed regulations.
Submission for OMB Review; Comment Request
Document Number: 2014-00835
Type: Notice
Date: 2014-01-17
Agency: Department of the Treasury
Submission for OMB Review; Comment Request
Document Number: 2014-00820
Type: Notice
Date: 2014-01-17
Agency: Department of the Treasury
Basis in Interests in Tax-Exempt Trusts
Document Number: 2014-00807
Type: Proposed Rule
Date: 2014-01-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that provide rules for determining a taxable beneficiary's basis in a term interest in a charitable remainder trust upon a sale or other disposition of all interests in the trust to the extent that basis consists of a share of adjusted uniform basis. The regulations affect taxable beneficiaries of charitable remainder trusts.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2014-00802
Type: Notice
Date: 2014-01-17
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 nuclear decommissioning costs.
Surety Companies Acceptable on Federal Bonds: Ironshore Specialty Insurance Company
Document Number: 2014-00746
Type: Notice
Date: 2014-01-17
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
This is Supplement No. 2 to the Treasury Department Circular 570, 2013 Revision, published July 1, 2013, at 78 FR 39440.
Surety Companies Acceptable on Federal Bonds: Ironshore Indemnity Inc.
Document Number: 2014-00745
Type: Notice
Date: 2014-01-17
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
This is Supplement No. 1 to the Treasury Department Circular 570, 2013 Revision, published July 1, 2013, at 78 FR 39440.
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
Document Number: 2014-00649
Type: Proposed Rule
Date: 2014-01-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The proposed regulations 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. The proposed regulations also modify the basis allocation rules to prevent certain unintended consequences of the current basis allocation rules for substituted basis transactions. Finally, the proposed regulations provide additional guidance on allocations resulting from revaluations of partnership property. The proposed regulations affect partnerships and their partners. This document also contains a notice of a public hearing on these proposed regulations.
Import Restrictions Imposed on Certain Archaeological and Ecclesiastical Ethnological Material From Bulgaria
Document Number: 2014-00615
Type: Rule
Date: 2014-01-16
Agency: Department of Homeland Security, U.S. Customs and Border Protection, Department of the Treasury
This final rule amends the U.S. Customs and Border Protection (CBP) regulations to reflect the imposition of import restrictions on certain archaeological and ecclesiastical ethnological material from the Republic of Bulgaria. These restrictions are being imposed pursuant to an agreement between the United States and Bulgaria that has been entered into under the authority of the Convention on Cultural Property Implementation Act in accordance with the 1970 United Nations Educational, Scientific and Cultural Organization (UNESCO) Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property. The final rule amends CBP regulations by adding Bulgaria to the list of countries for which a bilateral agreement has been entered into for imposing cultural property import restrictions. The final rule also contains the designated list that describes the types of archaeological and ecclesiastical ethnological material to which the restrictions apply.
Proposed Information Collection; Comment Request
Document Number: 2014-00653
Type: Notice
Date: 2014-01-15
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)).
Open meeting of the Taxpayer Advocacy Panel Joint Committee
Document Number: 2014-00652
Type: Notice
Date: 2014-01-15
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.
Bond Premium Carryforward
Document Number: 2014-00613
Type: Rule
Date: 2014-01-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that provide guidance on the tax treatment of a debt instrument with a bond premium carryforward in the holder's final accrual period. The regulations in this document provide guidance to holders of Treasury securities and other debt instruments acquired at a premium.
Proposed Collection; Comment Request for Form 8940
Document Number: 2014-00534
Type: Notice
Date: 2014-01-14
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 8940, Request for Miscellaneous Determination.
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