Department of the Treasury September 2015 – Federal Register Recent Federal Regulation Documents

Citizens Coinage Advisory Committee Meeting
Document Number: 2015-24769
Type: Notice
Date: 2015-09-30
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 October 7-8, 2015. Date: October 7-8, 2015. Time: October 7 10:30 a.m. to 4:15 p.m. October 8 9:00 a.m. to 12:30 p.m. Location: Conference Room A, United States Mint, 801 9th Street NW., Washington, DC 20220. Subject: Review and discussion of candidate designs for the 2017 and 2018 Native American $1 Coin Program; the Code Talker Congressional Medals for the Laguna Tribe and the Mohawk; the 2017 America the Beautiful Quarters[supreg] Program Coins honoring Effigy Mounds National Monument, Frederick Douglass National Historic Site, Ozark National Scenic Riverways, Ellis Island National Monument, and George Rogers Clark National Historic Park; and the 2017 Lions Club International Century of Service Commemorative Coin; review and discussion of themes for the 2017 Boys Town Centennial Commemorative Coin Program and the 2018 America the Beautiful Quarters[supreg] Program Coins honoring Pictured Rocks National Lakeshore, Apostle Island National Lakeshore, Voyageurs National Park, Cumberland Island National Seashore, and Block Island National Wildlife Refuge; and the election of jurors for the upcoming World War I American Veterans Centennial Commemorative Coin competition. 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: 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. 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. Makes recommendations with respect to the mintage level for any commemorative coin recommended.
Submission for OMB Review; Comment Request
Document Number: 2015-24756
Type: Notice
Date: 2015-09-30
Agency: Department of the Treasury
Submission for OMB Review; Comment Request
Document Number: 2015-24749
Type: Notice
Date: 2015-09-30
Agency: Department of the Treasury
The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, Public Law 104-13, on or after the date of publication of this notice.
Submission for OMB Review; Comment Request
Document Number: 2015-24744
Type: Notice
Date: 2015-09-30
Agency: Department of the Treasury
Submission for OMB Review; Comment Request
Document Number: 2015-24678
Type: Notice
Date: 2015-09-30
Agency: Department of the Treasury
Submission for OMB Review; Comment Request
Document Number: 2015-24637
Type: Notice
Date: 2015-09-29
Agency: Department of the Treasury
The Department of the Treasury will submit the following information collection request to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, Public Law 104-13, on or after the date of publication of this notice.
Submission for OMB Review; Comment Request
Document Number: 2015-24633
Type: Notice
Date: 2015-09-29
Agency: Department of the Treasury
Proposed Collection of Information: Affidavit by Individual Surety
Document Number: 2015-24582
Type: Notice
Date: 2015-09-28
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 Affidavit by Individual Surety.
Proposed Collection of Information: Affidavit of Forgery for United States Bonds/Notes
Document Number: 2015-24581
Type: Notice
Date: 2015-09-28
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 Affidavit of Forgery for United States Bonds/Notes.
Proposed Collection of Information: Description of United States Savings Bonds Series HH/H and Description of United States Bonds/Notes
Document Number: 2015-24580
Type: Notice
Date: 2015-09-28
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 Description of United States Savings Bonds Series HH/H and Description of United States Bonds/Notes.
Proposed Collection of Information: Claim for Relief on Account of Loss, Theft, or Destruction of U.S. Registered Securities
Document Number: 2015-24579
Type: Notice
Date: 2015-09-28
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 Claim for Relief on Account of Loss, Theft, or Destruction of U.S. Registered Securities.
Proposed Collection of Information: Special Form of Request for Payment of US Savings and Retirement Securities Where Use of a Detached Request Is Authorized
Document Number: 2015-24578
Type: Notice
Date: 2015-09-28
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 Special Form of Request for Payment of US Savings and Retirement Securities Where Use of a Detached Request is Authorized.
Qualifying Income From Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources; Hearing
Document Number: 2015-24568
Type: Proposed Rule
Date: 2015-09-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides notice of public hearing on proposed regulations relates to section 7704(d)(1)(E) of the Internal Revenue Code relating to qualifying income from exploration, development, mining or production, processing, refining, transportation, and marketing of minerals or production, processing, refining, transportation, and marketing of minerals or natural resources.
Proposed Collection of Information: Report/Application for Relief on Account of Loss, Theft, or Destruction of U.S. Bearer Securities (Organizations)
Document Number: 2015-24495
Type: Notice
Date: 2015-09-28
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 Report/Application for Relief on Account of Loss, Theft, or Destruction of U.S. Bearer Securities (Organizations).
Proposed Collection of Information: Report/Application for Relief on Account of Loss, Theft, or Destruction of U.S. Bearer Securities (Individuals)
Document Number: 2015-24494
Type: Notice
Date: 2015-09-28
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 Report/Application for Relief on Account of Loss, Theft, or Destruction of U.S. Bearer Securities (Individuals).
Proposed Collection of Information: Certificate of Identity
Document Number: 2015-24493
Type: Notice
Date: 2015-09-28
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 Certificate of Identity.
Proposed Collection of Information: Pools and Associations-Annual Letter
Document Number: 2015-24492
Type: Notice
Date: 2015-09-28
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 Pools and AssociationsAnnual Letter.
Reliance Standards for Making Good Faith Determinations
Document Number: 2015-24346
Type: Rule
Date: 2015-09-25
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations regarding the standards for making a good faith determination that a foreign organization is a charitable organization that is not a private foundation, so that grants made to that foreign organization may be qualifying distributions and not taxable expenditures. The regulations also make additional changes to conform the final regulations to statutory amendments made by the Deficit Reduction Act of 1984 and the Pension Protection Act of 2006. The regulations will affect private foundations seeking to make good faith determinations.
Request for Citizens Coinage Advisory Committee Membership Application
Document Number: 2015-24129
Type: Notice
Date: 2015-09-24
Agency: United States Mint, Department of Treasury, Department of the Treasury
Pursuant to United States Code, Title 31, section 5135 (b), the United States Mint is accepting applications for appointment 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 numismatics. 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 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 2653). 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 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: October 9, 2015. Receipt of Applications: Any member of the public wishing to be considered for participation on the committee should submit a resume and cover letter describing his or her reasons for seeking and qualifications for membership, by email to info@ccac.gov, by fax to 202-756-6525, or by mail to the United States Mint; 801 9th Street NW.; Washington, DC 20220, Attn: Greg Weinman. Submissions must be postmarked no later than Friday, October 9, 2015. 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.
Tribal Consultation Policy
Document Number: 2015-24150
Type: Notice
Date: 2015-09-23
Agency: Department of the Treasury
This notice announces a policy outlining the guiding principles for all Treasury bureaus and offices engaging with Tribal Governments on matters with Tribal implications. The policy will be updated periodically and refined as needed to reflect ongoing engagement and collaboration with Tribal partners.
Additional Designations, Foreign Narcotics Kingpin Designation Act
Document Number: 2015-24068
Type: Notice
Date: 2015-09-23
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 names of five 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).
Submission for OMB Review; Comment Request
Document Number: 2015-23998
Type: Notice
Date: 2015-09-22
Agency: Department of the Treasury
Proposed Collection; Comment Request for Notice 2009-26
Document Number: 2015-23607
Type: Notice
Date: 2015-09-21
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 Notice 2009-26, Build America Bonds and Direct Payment Subsidy Implementation.
Proposed Collection; Comment Request for Form 8882
Document Number: 2015-23606
Type: Notice
Date: 2015-09-21
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 8882, Credit for Employer-Provided Child Care Facilities and Services.
Reorganizations Under Section 368(a)(1)(F); Section 367(a) and Certain Reorganizations Under Section 368(a)(1)(F)
Document Number: 2015-23603
Type: Rule
Date: 2015-09-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that provide guidance regarding the qualification of a transaction as a corporate reorganization under section 368(a)(1)(F) by virtue of being a mere change of identity, form, or place of organization of one corporation (F reorganization). This document also contains final regulations relating to F reorganizations in which the transferor corporation is a domestic corporation and the acquiring corporation is a foreign corporation (an outbound F reorganization). These regulations will affect corporations engaging in transactions that could qualify as F reorganizations (including outbound F reorganizations) and their shareholders.
Cuban Assets Control Regulations
Document Number: 2015-23587
Type: Rule
Date: 2015-09-21
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 Cuban Assets Control Regulations to further implement elements of the policy announced by the President on December 17, 2014 to engage and empower the Cuban people. Among other things, these amendments further facilitate travel to Cuba for authorized purposes (including authorizing by general license the provision of carrier services by vessel), expand the telecommunications and Internet-based services general licenses, authorize certain persons subject to U.S. jurisdiction to establish a physical presence in Cuba, allow certain additional persons subject to U.S. jurisdiction to open and maintain bank accounts in Cuba to use for authorized purposes, allow certain additional financial transactions (including removing the limit on donative remittances to Cuba and unblocking certain previously blocked remittances and funds transfers), authorize all persons subject to U.S. jurisdiction to provide goods and services to Cuban national individuals located outside of Cuba, and allow a number of other activities related to, among other areas, legal services, imports of gifts sent to the United States, and educational activities. These amendments also implement certain technical and conforming changes.
Disclosure of Information for Certain Intellectual Property Rights Enforced at the Border
Document Number: 2015-23543
Type: Rule
Date: 2015-09-18
Agency: Department of Homeland Security, U.S. Customs and Border Protection, Department of the Treasury
This document adopts as a final rule, with changes, interim amendments to the U.S. Customs and Border Protection (CBP) regulations pertaining to importations of merchandise bearing suspected counterfeit trademarks or trade names that are recorded with CBP. Specifically, the amendments allow CBP, for the purpose of obtaining assistance in determining whether merchandise bears a counterfeit mark, to disclose to a trademark or other mark owner information appearing on merchandise or its retail packaging that may otherwise be protected by the Trade Secrets Act. This final rule also amends the CBP regulations to further enhance information-sharing procedures by requiring CBP to release to the importer an unredacted sample or image of the suspect merchandise or its retail packaging any time after presentation of the suspect goods for examination. This change is to reflect that an importer may not have complete information about the marks appearing on imported goods, and release of such unredacted information will assist the importer in providing CBP with a meaningful response to a detention notice. The amendments in this final rule also require CBP to release limited importation information to the mark owner no later than the time of issuance of the detention notice to the importer, rather than within 30 business days from the date of detention. Finally, these amendments require CBP to notify the mark owner that use of any information otherwise protected by the Trade Secrets Act that is disclosed by CBP to the mark owner is for the limited purpose of assisting CBP.
Surety Companies Acceptable on Federal Bonds: Berkshire Hathaway Specialty Insurance Company
Document Number: 2015-23446
Type: Notice
Date: 2015-09-18
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
This is Supplement No. 2 to the Treasury Department Circular 570, 2015 Revision, published July 1, 2015, at 80 FR 37735.
Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Procedures To Enhance the Accuracy and Integrity of Information Furnished to Consumer Reporting Agencies Under the Fair and Accurate Credit Transactions Act
Document Number: 2015-23403
Type: Notice
Date: 2015-09-18
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 take this opportunity to comment on a continuing information collection, as required by the Paperwork Reduction Act of 1995. 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 OMB control number. The OCC is soliciting comment concerning the renewal of its information collection titled, ``Procedures to Enhance the Accuracy and Integrity of Information Furnished to Consumer Reporting Agencies under the Fair and Accurate Credit Transactions Act (FACT Act).'' The OCC also is giving notice that it has sent the collection to OMB for review.
Proposed Agency Information Collection Activities; Comment Request
Document Number: 2015-23402
Type: Notice
Date: 2015-09-18
Agency: Federal Deposit Insurance Corporation, Agencies and Commissions, Federal Reserve System, Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury
In accordance with the requirements of the Paperwork Reduction Act (PRA) of 1995 (44 U.S.C. chapter 35), the OCC, the Board, and the FDIC (the ``agencies'') may not conduct or sponsor, and the 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 Federal Financial Institutions Examination Council (FFIEC), of which the agencies are members, has approved the agencies' publication for public comment of a proposal to extend, with revision, the Consolidated Reports of Condition and Income (Call Report), which are currently approved collections of information. The deletions of certain existing data items, the revisions of certain reporting thresholds and certain existing data items, the addition of certain new data items, and certain instructional revisions generally are proposed to take effect as of the December 31, 2015, or the March 31, 2016, report date, depending on the nature of the proposed reporting change. At the end of the comment period, the comments and recommendations received will be analyzed to determine the extent to which the FFIEC and the agencies should modify the proposed revisions prior to giving final approval. The agencies will then submit the revisions to OMB for review and approval.
Dividend Equivalents From Sources Within the United States
Document Number: 2015-21759
Type: Rule
Date: 2015-09-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides guidance to nonresident alien individuals and foreign corporations that hold certain financial products providing for payments that are contingent upon or determined by reference to U.S. source dividend payments. This document also provides guidance to withholding agents that are responsible for withholding U.S. tax with respect to a dividend equivalent.
Dividend Equivalents From Sources Within the United States
Document Number: 2015-21753
Type: Proposed Rule
Date: 2015-09-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
DATES: Written or electronic comments must be received by December 17, 2015. Outlines of topics to be discussed at the public hearing scheduled for January 15, 2016, at 10 a.m. must be received by December 17, 2015.
Offset of Tax Refund Payments To Collect Certain Debts Owed to States
Document Number: 2015-23305
Type: Rule
Date: 2015-09-17
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
This final rule adopts the interim rule, published in the Federal Register on January 28, 2011, concerning the collection of delinquent State unemployment compensation debts through the offset of overpayments of Federal taxes.
Substantiation Requirement for Certain Contributions
Document Number: 2015-23291
Type: Proposed Rule
Date: 2015-09-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations to implement the exception to the ``contemporaneous written acknowledgement'' requirement for substantiating charitable contribution deductions of $250 or more. These proposed regulations provide rules concerning the time and manner for donee organizations to file information returns that report the required information about contributions (donee reporting).
Basis in Interests in Tax-Exempt Trusts
Document Number: C1-2015-19846
Type: Rule
Date: 2015-09-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Treatment of Certain Transfers of Property to Foreign Corporations
Document Number: 2015-23279
Type: Proposed Rule
Date: 2015-09-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations relating to certain transfers of property by United States persons to foreign corporations. The proposed regulations affect United States persons that transfer certain property, including foreign goodwill and going concern value, to foreign corporations in nonrecognition transactions described in section 367 of the Internal Revenue Code (Code). The proposed regulations also combine portions of the existing regulations under section 367(a) into a single regulation. In addition, in the Rules and Regulations section of this issue of the Federal Register, temporary regulations are being issued under section 482 to clarify the coordination of the transfer pricing rules with other Code provisions. The text of those temporary regulations serves as the text of a portion of these proposed regulations.
Clarification of the Coordination of the Transfer Pricing Rules With Other Code Provisions
Document Number: 2015-23278
Type: Rule
Date: 2015-09-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains temporary regulations that clarify the coordination of the application of the arm's length standard and the best method rule under section 482 of the Internal Revenue Code (Code) in conjunction with other provisions of the Code. The text of the temporary regulations also serves in part as the text of the proposed regulations (REG-139483-13) published in the Proposed Rules section of this issue of the Federal Register. This document also contains final regulations that add cross-references in the existing final regulations under section 482 to relevant sections of these temporary regulations.
Submission for OMB Review; Comment Request
Document Number: 2015-23209
Type: Notice
Date: 2015-09-16
Agency: Department of the Treasury
Controlled Group Regulation Examples
Document Number: 2015-23137
Type: Rule
Date: 2015-09-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final rules with revisions to examples that illustrate the controlled group rules applicable to regulated investment companies (RICs). The revised examples illustrate how the controlled group rules affect the RIC asset diversification tests.
Return of Wine to Bonded Premises
Document Number: 2015-23132
Type: Rule
Date: 2015-09-15
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
The Alcohol and Tobacco Tax and Trade Bureau is revising the wine regulations governing the return of wine to bonded wine premises in response to two statutory changes. First, to incorporate a provision contained in the Taxpayer Relief Act of 1997, TTB is removing a regulatory requirement that wine returned to bond must be unmerchantable. Second, to incorporate a provision contained in the Internal Revenue Service Restructuring and Reform Act of 1998, TTB is revising the regulations to clarify that the refund or credit of excise tax applies to any wine removed from a bonded wine cellar and subsequently returned to bond. The current regulatory text states that a refund or credit of tax is available only for wine produced in the United States.
Sanctions Actions Pursuant to Executive Order 13224
Document Number: 2015-23109
Type: Notice
Date: 2015-09-15
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 four individuals and one entity whose property and interests in property are blocked pursuant to Executive Order (E.O.) 13224 and whose names have been added to OFAC's list of Specially Designated Nationals and Blocked Persons (SDN List).
Proposed Collection; Comment Request for Revenue Procedure 2015-36
Document Number: 2015-22971
Type: Notice
Date: 2015-09-14
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 master and prototype and volume submitter plans.
Proposed Collection; Comment Request for Notice 2009-89 (as Modified by 2012-54) and Form 8936
Document Number: 2015-22969
Type: Notice
Date: 2015-09-14
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 qualified plug-in electric vehicle credit.
Proposed Collection; Comment Request for Form 4876-A
Document Number: 2015-22968
Type: Notice
Date: 2015-09-14
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 4876-A, Election to Be Treated as an Interest Charge DISC.
Proposed Collection; Comment Request for Form 13751
Document Number: 2015-22967
Type: Notice
Date: 2015-09-14
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 13751, Waiver of Right to Consistent Agreement of Partnership Items and Partnership-Level Determinations as to Penalties, Additions to Tax, and Additional Amounts.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2015-22965
Type: Notice
Date: 2015-09-14
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 limitations on percentage depletion in the case of oil and gas wells.
Proposed Collection; Comment Request for Form 5495
Document Number: 2015-22964
Type: Notice
Date: 2015-09-14
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 5495, Request for Discharge From Personal Liability Under Internal Revenue Code section 2204 or 6905.
Proposed Collection; Comment Request for Revenue Procedure 2009-16
Document Number: 2015-22963
Type: Notice
Date: 2015-09-14
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 Revenue Procedure 2008-16, Section 168(k)(4) Election Procedures.