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

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Notional Principal Contracts; Swaps With Nonperiodic Payments
Document Number: 2015-11093
Type: Proposed Rule
Date: 2015-05-08
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 is issuing final and temporary regulations that amend the treatment of nonperiodic payments made or received pursuant to certain notional principal contracts. These regulations provide that, subject to certain exceptions, a notional principal contract with a nonperiodic payment, regardless of whether it is significant, must be treated as two separate transactions consisting of one or more loans and an on-market, level payment swap. The regulations provide an exception from the definition of United States property. These regulations affect parties making and receiving payments under notional principal contracts, including United States shareholders of controlled foreign corporations and tax-exempt organizations. The text of the temporary regulations also serves as the text of these proposed regulations. This document withdraws the notice of proposed rulemaking (REG-107548-11; RIN 1545-BK10) published in the Federal Register on May 11, 2012 (77 FR 27669).
Notional Principal Contracts; Swaps With Nonperiodic Payments
Document Number: 2015-11092
Type: Rule
Date: 2015-05-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final and temporary regulations amending the treatment of nonperiodic payments made or received pursuant to certain notional principal contracts. These regulations provide that, subject to certain exceptions, a notional principal contract with a nonperiodic payment, regardless of whether it is significant, must be treated as two separate transactions consisting of one or more loans and an on-market, level payment swap. This document also contains temporary regulations regarding an exception from the definition of United States property. These regulations affect parties making and receiving payments under notional principal contracts, including United States shareholders of controlled foreign corporations and tax-exempt organizations. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking (REG-102656-15) on this subject in the Proposed Rules section in this issue of the Federal Register.
Proposed Collection; Comment Request; Office of the Procurement Executive
Document Number: 2015-10984
Type: Notice
Date: 2015-05-07
Agency: Department of the Treasury
The Department of the Treasury invites the general public and other Federal agencies to comment on an extension 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)). The Department of the Treasury, Office of the Procurement Executive, is soliciting comments concerning the Solicitation of Proposal Information for Award of Public Contracts, which is scheduled to expire August 31, 2015.
Proposed Collection; Comment Request for Form 4810
Document Number: 2015-10599
Type: Notice
Date: 2015-05-06
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, Request for Prompt Assessment Under Internal Revenue Code Section 6501(d).
Proposed Collection; Comment Request for Form 1098-C
Document Number: 2015-10598
Type: Notice
Date: 2015-05-06
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 Contributions of Motor Vehicles, Boats, and Airplanes.
Proposed Collection; Comment Request for Form 14693
Document Number: 2015-10597
Type: Notice
Date: 2015-05-06
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 14693, Application for Reduced Rate of Withholding on Whistleblower Award Payment.
Proposed Collection: Comment Request for Form 4670
Document Number: 2015-10594
Type: Notice
Date: 2015-05-06
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 4670, Request for Relief of Payment of Certain Withholding Taxes.
Treasury Directive 75-02 and Directive Publication 75-02, Department of the Treasury National Environmental Policy Act (NEPA) Program
Document Number: 2015-10593
Type: Notice
Date: 2015-05-06
Agency: Department of the Treasury
The purpose of this notice is to inform the public that the Department of the Treasury (Treasury or the Department) is issuing its final policy and procedures for implementing the National Environment Policy Act of 1969 (NEPA) and related executive orders and requirements. This Notice adopts the proposed Directive and accompanying guidelines, published on August 22, 2014, with minor revisions.
Qualifying Income From Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources
Document Number: 2015-10592
Type: Proposed Rule
Date: 2015-05-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations under section 7704(d)(1)(E) of the Internal Revenue Code (Code) relating to qualifying income from exploration, development, mining or production, processing, refining, transportation, and marketing of minerals or natural resources. The proposed regulations affect publicly traded partnerships and their partners.
Unblocking of Specially Designated Nationals and Blocked Persons Pursuant to the Foreign Narcotics Kingpin Designation Act
Document Number: 2015-10459
Type: Notice
Date: 2015-05-05
Agency: Department of the Treasury, Office of Foreign Assets Control
The Department of the Treasury's Office of Foreign Assets Control (OFAC) is publishing the names of five individuals and one entity 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). Additionally, OFAC is publishing an update to the name of one individual currently included in the list of Specially Designated Nationals and Blocked Persons (SDN List).
Unblocking of Specially Designated Nationals And Blocked Persons Pursuant to Executive Order 12978
Document Number: 2015-10455
Type: Notice
Date: 2015-05-05
Agency: Department of the Treasury, Office of Foreign Assets Control
The Department of the Treasury's Office of Foreign Assets Control (OFAC) is publishing the names of the five individuals and three entities whose property and interests in property have been unblocked pursuant to Executive Order 12978 of October 21, 1995, ``Blocking Assets and Prohibiting Transactions With Significant Narcotics Traffickers''. Additionally, OFAC is publishing an update to the name of one individual currently included in the list of Specially Designated Nationals and Blocked Persons (SDN List).
Bank Enterprise Award Program
Document Number: 2015-10433
Type: Rule
Date: 2015-05-05
Agency: Community Development Financial Institutions Fund, Department of Treasury, Department of the Treasury
The Department of the Treasury is issuing a revised interim rule implementing the Bank Enterprise Award Program (BEA Program), administered by the Community Development Financial Institutions Fund (CDFI Fund), Department of the Treasury. This revised interim rule reflects requirements set forth in a final rule, published by the Department of the Treasury (Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, December 19, 2014), hereafter referred to as the Uniform Administrative Requirements. The Uniform Administrative Requirements constitute a government-wide framework for grants management codified by the Office of Management and Budget (OMB); they combine several OMB guidance circulars aimed at reducing administrative burden for award Recipients and reducing the risk of waste, fraud and abuse of Federal financial assistance. The Uniform Administrative Requirements establish financial, administrative, procurement, and program management standards with which Federal award-making programs, including those administered by the CDFI Fund, and Recipients must comply. This revised BEA Program interim rule includes revisions necessary to implement the Uniform Administrative Requirements, as well as to make certain technical corrections and other updates to the current rule.
Notice of Funds Availability (NOFA) Inviting Applications for the FY 2015 Funding Round of the Bank Enterprise Award Program (BEA Program)
Document Number: 2015-10432
Type: Notice
Date: 2015-05-05
Agency: Community Development Financial Institutions Fund, Department of Treasury, Department of the Treasury
This NOFA is issued in connection with the fiscal year (FY) 2015 funding round of the Bank Enterprise Award Program (BEA Program). The BEA Program is administered by the U.S. Department of the Treasury's Community Development Financial Institutions Fund (CDFI Fund). Through the BEA Program, the CDFI Fund awards formula-based grants to depository institutions that are insured by the Federal Deposit Insurance Corporation (FDIC) for increasing their levels of loans, investments, service activities, and technical assistance within Distressed Communities, and financial assistance to Community Development Financial Institutions (CDFIs) through equity investments, equity-like loans, grants, stock purchases, loans, deposits, and other forms of financial and technical assistance, during a specified period.
Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable; Requirements of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction
Document Number: 2015-10341
Type: Rule
Date: 2015-05-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9708) that were published in the Federal Register on December 31, 2014 (79 FR 78954). The final regulations provide guidance regarding the requirements for charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010.
Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable; Requirements of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction
Document Number: 2015-10340
Type: Rule
Date: 2015-05-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9708) that were published in the Federal Register on December 31, 2014 (79 FR 78954). The final regulations provide guidance regarding the requirements for charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2015-10323
Type: Notice
Date: 2015-05-04
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)). The IRS is soliciting comments concerning information collection requirements related to substantiation and reporting requirements for cash and noncash charitable contribution deductions.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2015-10322
Type: Notice
Date: 2015-05-04
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, Pub. L. 104-13(44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning, Bad Debt Reserves of Banks.
Proposed Collection; Comment Request for Form 13997
Document Number: 2015-10321
Type: Notice
Date: 2015-05-04
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 13997, Validating Your TIN and Reasonable Cause.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2015-10320
Type: Notice
Date: 2015-05-04
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)).
Proposed Collection; Comment Request for Revenue Procedure
Document Number: 2015-10304
Type: Notice
Date: 2015-05-04
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 Rev. Proc. 2008-60, Election Involving the Repeal of the Bonding Requirement.
Submission for OMB Review; Comment Request
Document Number: 2015-10091
Type: Notice
Date: 2015-04-30
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.
Financial Research Advisory Committee
Document Number: 2015-10087
Type: Notice
Date: 2015-04-30
Agency: Department of the Treasury
The Office of Financial Research is soliciting applications for membership on its Financial Research Advisory Committee.
Submission for OMB Review; Comment Request
Document Number: 2015-10078
Type: Notice
Date: 2015-04-30
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.
Pricing for the 2015 Coin and Chronicles Sets for Harry S. Truman, Dwight D. Eisenhower, John F. Kennedy, and Lyndon B. Johnson
Document Number: 2015-10010
Type: Notice
Date: 2015-04-29
Agency: United States Mint, Department of Treasury, Department of the Treasury
The United States Mint is announcing pricing for the 2015 Coin and Chronicles Sets as follows:
Unblocking of Specially Designated Nationals and Blocked Persons Pursuant to Executive Order 13448
Document Number: 2015-09980
Type: Notice
Date: 2015-04-29
Agency: Department of the Treasury, Office of Foreign Assets Control
The Treasury Department's Office of Foreign Assets Control (OFAC) is removing the name of one individual and two entities whose property and interests in property have been unblocked pursuant to Executive Order 13448.
Open Meeting of the Community Development Advisory Board
Document Number: 2015-09962
Type: Notice
Date: 2015-04-29
Agency: Community Development Financial Institutions Fund, Department of Treasury, Department of the Treasury
This notice announces an open meeting of the Community Development Advisory Board (the ``Advisory Board''), which provides advice to the Director of the Community Development Financial Institutions Fund (CDFI Fund).
Designation of One Individual and One Entity Pursuant to Executive Order 13581, “Blocking Property of Transnational Criminal Organizations”
Document Number: 2015-09828
Type: Notice
Date: 2015-04-28
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 one individual and one entity whose property and interests in property are blocked pursuant to E.O. 13581 of July 24, 2011, ``Blocking Property of Transnational Criminal Organizations.''
Period of Limitations on Assessment for Listed Transactions Not Disclosed Under Section 6011; Correction
Document Number: 2015-09710
Type: Rule
Date: 2015-04-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9718) that were published in the Federal Register on Tuesday, March 31, 2015 (80 FR 16973). The final regulations relating to the exception to the general three-year period of limitations on assessment under section 6501(c)(10) of the Internal Revenue Code (Code) for listed transactions that taxpayer failed to disclosed as required under section 6011.
Sanctions Actions Pursuant to Executive Order 13611
Document Number: 2015-09715
Type: Notice
Date: 2015-04-27
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 2 individuals whose property and interests in property are blocked pursuant to Executive Order (E.O.) 13611 and whose names have been added to OFAC's list of Specially Designated Nationals and Blocked Persons (SDN List).
Regulations Revising Rules Regarding Agency for a Consolidated Group; Correction
Document Number: 2015-09712
Type: Rule
Date: 2015-04-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9715) that were published in the Federal Register on April 1, 2015 (80 FR 17314). The final regulations are regarding the agent for an affiliated group of corporations that files a consolidated return (consolidated group).
Regulations Revising Rules Regarding Agency for a Consolidated Group; Correction
Document Number: 2015-09711
Type: Rule
Date: 2015-04-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9715) that were published in the Federal Register on April 1, 2015 (80 FR 17314). The final regulations are regarding the agent for an affiliated group of corporations that files a consolidated return (consolidated group).
Allocation of Controlled Group Research Credit; Correction
Document Number: 2015-09605
Type: Proposed Rule
Date: 2015-04-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to notice of proposed rulemaking by cross-reference to temporary and notice of public hearing (REG-133489-13) that were published in the Federal Register on Friday, April 3, 2015 (80 FR 18171). The notice of proposed rulemaking by cross-reference to temporary and notice of public hearing are relating to the allocation of the credit for increasing research activities (research credit) to corporations and trades or businesses under common control (controlled groups).
Allocation of Controlled Group Research Credit; Correction
Document Number: 2015-09604
Type: Rule
Date: 2015-04-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9717) that were published in the Federal Register on Friday, April 3, 2015 (80 FR 18096). The final regulations are relating to the allocation of the credit for increasing research activities (research credit) to corporations and trades or businesses under common control (controlled groups).
Allocation of Controlled Group Research Credit; Correction
Document Number: 2015-09603
Type: Rule
Date: 2015-04-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9717) that were published in the Federal Register on Friday, April 3, 2015 (80 FR 18096). The final regulations are relating to the allocation of the credit for increasing research activities (research credit) to corporations and trades or businesses under common control (controlled groups).
Exception From Passive Income for Certain Foreign Insurance Companies
Document Number: 2015-09630
Type: Proposed Rule
Date: 2015-04-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that provide guidance regarding when a foreign insurance company's income is excluded from the definition of passive income under section 1297(b)(2)(B). The proposed regulations affect the U.S. shareholders of foreign corporations. This document also invites comments from the public on all aspects of the proposed rules and provides the opportunity for the public to request a public hearing.
Proposed Information Collections; Comment Request (No. 52)
Document Number: 2015-09574
Type: Notice
Date: 2015-04-24
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: 2015-09483
Type: Notice
Date: 2015-04-23
Agency: Department of the Treasury
Submission for OMB Review; Comment Request
Document Number: 2015-09448
Type: Notice
Date: 2015-04-23
Agency: Department of the Treasury
Proposed Collection; Comment Request for Regulation Project
Document Number: 2015-09435
Type: Notice
Date: 2015-04-23
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 penalty on income tax return preparers who understate taxpayer's liability on a federal income tax return or a claim for refund.
Tax on Certain Foreign Procurement
Document Number: 2015-09383
Type: Proposed Rule
Date: 2015-04-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations under section 5000C of the Internal Revenue Code relating to the 2 percent tax on payments made by the U.S. government to foreign persons pursuant to certain contracts. The proposed regulations affect U.S. government acquiring agencies and foreign persons providing certain goods or services to the U.S. government pursuant to a contract. This document also contains proposed regulations under section 6114, with respect to foreign persons claiming an exemption from the tax under an income tax treaty.
Open Meeting of the Federal Advisory Committee on Insurance
Document Number: 2015-09346
Type: Notice
Date: 2015-04-22
Agency: Department of the Treasury
This notice announces that the Department of the Treasury's Federal Advisory Committee on Insurance (``Committee'') will convene a meeting on Thursday, May 7, 2015, in the Cash Room, 1500 Pennsylvania Avenue NW., Washington, DC 20220, from 1:00-5:00 p.m. Eastern Time. The meeting is open to the public, and the site is accessible to individuals with disabilities.
Advisory Committee on Risk-Sharing Mechanisms To Voluntarily Reinsure Against Losses From Acts of Terrorism
Document Number: 2015-08978
Type: Notice
Date: 2015-04-20
Agency: Department of the Treasury
The Department of the Treasury (Treasury) seeks applications from individuals who wish to serve on the advisory committee on risk- sharing mechanisms to voluntarily reinsure against losses from acts of terrorism in order to encourage the growth of nongovernmental, private market reinsurance capacity for protection against losses from acts of terrorism.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2015-08905
Type: Notice
Date: 2015-04-20
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, Miscellaneous Sections Affected by the Taxpayer Bill of Rights 2 and the Personal Responsibility and Work Opportunity Reconciliation Act of 1996.
Guidelines for the Streamlined Process of Applying for Recognition of Section 501(c)(3) Status; Correction
Document Number: 2015-08856
Type: Rule
Date: 2015-04-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to final and temporary regulations (TD 9674) that were published in the Federal Register on Wednesday, July 2, 2014 (79 FR 37630). The final and temporary regulations provide guidance to eligible organizations seeking recognition of tax-exempt status under section 501(c)(3) of the Internal Revenue Code.
Reporting for Premium; Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options; Correction
Document Number: 2015-08746
Type: Rule
Date: 2015-04-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final and temporary regulations (TD 9713) that were published in the Federal Register on March 13, 2015 (80 FR 13233). The final regulations are relating to information reporting by brokers for bond premium and acquisition premium.
Reporting for Premium; Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options; Correction
Document Number: 2015-08745
Type: Proposed Rule
Date: 2015-04-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulations (REG-143040-14) that was published in the Federal Register on Friday, March 13, 2015 (80 FR 13292). The IRS is issuing temporary regulations relating to information reporting by brokers for transactions involving debt instruments and options.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2015-08653
Type: Notice
Date: 2015-04-15
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)). The IRS is soliciting comments concerning information collection requirements related to real estate mortgage conduits; reporting requirements and other administrative matters; and allocation of allocable investment expense; original issue discount reporting requirements.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2015-08652
Type: Notice
Date: 2015-04-15
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)). The IRS is soliciting comments concerning a final regulation, REG-146459-05 (TD 9324), Designated Roth Contributions under Section 402A.
Proposed Collection; Comment Request for Form 1098-MA
Document Number: 2015-08651
Type: Notice
Date: 2015-04-15
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)). Currently, the IRS is soliciting comments concerning Form 1098-MA, Mortgage Assistance Payments.
Credit for Renewable Electricity Production and Refined Coal Production, and Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2015
Document Number: 2015-08650
Type: Notice
Date: 2015-04-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The 2015 inflation adjustment factor and reference prices are used in determining the availability of the credit for renewable electricity production and refined coal production under section 45. For calendar year 2015, the credit period for Indian coal production has expired.