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

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Advisory Group to the Commissioner of Internal Revenue; Renewal of Charter
Document Number: 2015-28485
Type: Notice
Date: 2015-11-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Charter for the Information Reporting Program Advisory Committee (IRPAC), has been renewed for a two-year period beginning October 28, 2015.
Advisory Group to the Commissioner of Internal Revenue; Renewal of Charter
Document Number: 2015-28371
Type: Notice
Date: 2015-11-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Charter for the Internal Revenue Service Advisory Council (IRSAC), has been renewed for a two-year period beginning October 28, 2015.
Agency Information Collection; Submission for OMB Review; Joint Comment Request; Joint Standards for Assessing the Diversity Policies and Practices of Entities Regulated by the Agencies
Document Number: 2015-28369
Type: Notice
Date: 2015-11-06
Agency: Federal Deposit Insurance Corporation, Agencies and Commissions, Federal Reserve System, Securities and Exchange Commission, Department of the Treasury, Bureau of Consumer Financial Protection
The OCC, FDIC, CFPB, and SEC (each, an Agency and collectively, the Agencies) have submitted to OMB a request for approval under the PRA of the collection of information discussed below. The Board (also an Agency and included in Agencies) reviewed the joint notice under the authority delegated to the Board by OMB. 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.
Proposed Collection; Comment Request for Revenue Procedure 2003-37; Correction
Document Number: 2015-28343
Type: Notice
Date: 2015-11-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to 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 (U.S.C. 3506(c)(2)(A)).
Extension of Time To File Certain Information Returns; Extension of Comment Period
Document Number: 2015-28279
Type: Proposed Rule
Date: 2015-11-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document extends the comment period for a notice of proposed rulemaking (REG-132075-14) that was published in the Federal Register on Thursday, August 13, 2015. The proposed regulations relate to extensions of time to file information returns on forms in the W-2 series (except Form W-2G).
Senior Executive Service; Fiscal Service Performance Review Board
Document Number: 2015-28074
Type: Notice
Date: 2015-11-04
Agency: Department of the Treasury
This notice announces the appointment of the members of the Fiscal Service Performance Review Board (PRB) for the Bureau of the Fiscal Service (Fiscal Service). The PRB reviews the performance appraisals of career senior executives who are below the level of Assistant Commissioner/Executive Director and who are not assigned to the Office of the Commissioner in the Fiscal Service. The PRB makes recommendations regarding proposed performance appraisals, ratings, bonuses, pay adjustments, and other appropriate personnel actions.
Surety Companies Acceptable on Federal Bonds: Amendment Insurance Company of the State of Pennsylvania (The) New Hampshire Insurance Company
Document Number: 2015-28073
Type: Notice
Date: 2015-11-04
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
This is Supplement No. 3 to the Treasury Department Circular 570, 2015 Revision, published July 1, 2015, at 80 FR 37735.
Determination of Distributive Share When Partner's Interest Changes; Correction
Document Number: 2015-28015
Type: Rule
Date: 2015-11-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9728) that were published in the Federal Register on Monday, August 3, 2015 (80 FR 45865). The final regulations are regarding the determination of a partner's distributive share of partnership items of income, gain, loss, deduction, and credit when a partner's interest varies during a partnership taxable year.
Determination of Distributive Share When Partner's Interest Changes; Correction
Document Number: 2015-28014
Type: Rule
Date: 2015-11-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9728) that were published in the Federal Register on Monday, August 3, 2015 (80 FR 45865). The final regulations regarding the determination of a partner's distributive share of partnership items of income, gain, loss, deduction, and credit when a partner's interest varies during a partnership taxable year.
Treatment of Certain Transfers of Property to Foreign Corporations; Correction
Document Number: 2015-28013
Type: Proposed Rule
Date: 2015-11-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice of proposed rulemaking (REG-139483-13) that was published in the Federal Register on Wednesday, September 16, 2015 (80 FR 55568). The proposed regulations are relating to certain transfers of property by United States persons to foreign corporations.
Mutual Savings Association Advisory Committee
Document Number: 2015-27989
Type: Notice
Date: 2015-11-03
Agency: Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury
The Office of the Comptroller of the Currency (OCC) announces a meeting of the Mutual Savings Association Advisory Committee (MSAAC).
Proposed Collection; Comment Request for Consumer Tipping Survey Study
Document Number: 2015-27810
Type: Notice
Date: 2015-11-02
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 the consumer tipping survey study.
Advisory Council to the Internal Revenue Service; Meeting
Document Number: 2015-27809
Type: Notice
Date: 2015-11-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service Advisory Council (IRSAC) will hold a public meeting on Wednesday, November 18, 2015.
Proposed Collection; Comment Request for Form 4506-A
Document Number: 2015-27808
Type: Notice
Date: 2015-11-02
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 4506-A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form.
Preparer Tax Identification Number (PTIN) User Fee Update
Document Number: 2015-27791
Type: Proposed Rule
Date: 2015-10-30
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 temporary regulations that will amend regulations (TD 9503) relating to the imposition of certain user fees on tax return preparers. The temporary regulations reduce the amount of the user fee to apply for or renew a preparer tax identification number (PTIN). The text of the temporary regulations also serves as the text of these proposed regulations.
Preparer Tax Identification Number (PTIN) User Fee Update
Document Number: 2015-27789
Type: Rule
Date: 2015-10-30
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains temporary regulations relating to the imposition of certain user fees on tax return preparers. The temporary regulations reduce the user fee to apply for or renew a preparer tax identification number (PTIN) and affect individuals who apply for or renew a PTIN. The Independent Offices Appropriations Act of 1952 authorizes the charging of user fees. The text of the temporary regulations also serves as the text of the proposed regulations (REG- 121496-15) set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.
Submission for OMB Review; Comment Request
Document Number: 2015-27663
Type: Notice
Date: 2015-10-30
Agency: Department of the Treasury
Submission for OMB Review; Comment Request
Document Number: 2015-27662
Type: Notice
Date: 2015-10-30
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: 2015-27660
Type: Notice
Date: 2015-10-30
Agency: Department of the Treasury
Submission for OMB Review; Comment Request
Document Number: 2015-27659
Type: Notice
Date: 2015-10-30
Agency: Department of the Treasury
Submission for OMB Review; Comment Request
Document Number: 2015-27651
Type: Notice
Date: 2015-10-30
Agency: Department of the Treasury
Proposed Collection of Information: ACH Vendor/Miscellaneous Payment Enrollment Form
Document Number: 2015-27623
Type: Notice
Date: 2015-10-30
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 a 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 ACH Vendor/Miscellaneous Payment Enrollment Form.
Allocable Cash Basis and Tiered Partnership Items; Correction
Document Number: 2015-27609
Type: Proposed Rule
Date: 2015-10-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice of proposed rulemaking (REG-109370-10) that was published in the Federal Register on Monday, August 3, 2015 (80 FR 45905). The proposed regulations are regarding the determination of a partner's distributive share of certain allocable cash basis items and items attributable to an interest in a lower-tier partnership during a partnership taxable year in which a partner's interest changes.
United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business; Correction
Document Number: 2015-27604
Type: Rule
Date: 2015-10-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final and temporary regulations (TD 9733) that were published in the Federal Register on September 2, 2015 (80 FR 52976). The temporary regulations are regarding the treatment as United States property of property held by a controlled foreign corporation in connection with certain transactions involving partnerships.
United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business; Correction
Document Number: 2015-27603
Type: Rule
Date: 2015-10-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final and temporary regulations (TD 9733) that were published in the Federal Register on September 2, 2015 (80 FR 52976). The temporary regulations are regarding the treatment as United States property of property held by a controlled foreign corporation in connection with certain transactions involving partnerships.
United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business; Correction
Document Number: 2015-27601
Type: Proposed Rule
Date: 2015-10-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice of proposed rulemaking (REG-155164-09) that was published in the Federal Register on Wednesday, September 2, 2015 (80 FR 53058). The proposed rules are regarding the treatment as United States property of property held by a controlled foreign corporation in connection with certain transactions involving partnerships.
List of Countries Requiring Cooperation With an International Boycott
Document Number: 2015-27564
Type: Notice
Date: 2015-10-29
Agency: Office of the Secretary, Department of the Treasury
Proposed Collection; Comment Request for Form 1066 and Schedule Q (Form 1066)
Document Number: 2015-27497
Type: Notice
Date: 2015-10-29
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 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return and Schedule Q (Form 1066), Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation.
Internal Revenue Service
Document Number: 2015-27496
Type: Notice
Date: 2015-10-29
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 IRS is soliciting comments concerning an existing temporary and final regulation, INTL-21-91 (TD 8656), Section 6662Imposition of the Accuracy-Related Penalty (Sec. 1.6662-6).
Proposed Collection; Comment Request for Revenue Procedure
Document Number: 2015-27495
Type: Notice
Date: 2015-10-29
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 model amendments and prototype program for simple IRAS.
Proposed Collection; Comment Request for Revenue Procedure 2003-37
Document Number: 2015-27494
Type: Notice
Date: 2015-10-29
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 2003-37, Documentation Provisions for Certain Taxpayers Using the Fair Market Value Method.
Proposed Collection; Comment Request for Information Collection Tools
Document Number: 2015-27493
Type: Notice
Date: 2015-10-29
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; Profit or Loss From Business; Form 8907.
Proposed Collection; Comment Request for Form 1041-T
Document Number: 2015-27492
Type: Notice
Date: 2015-10-29
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 1041-T, Allocation of Estimated Tax Payments to Beneficiaries.
Proposed Collection; Comment Request for Form 2438
Document Number: 2015-27491
Type: Notice
Date: 2015-10-29
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 2438, Undistributed Capital Gains Tax Return.
Proposed Collection; Comment Request for Form 13285-A
Document Number: 2015-27490
Type: Notice
Date: 2015-10-29
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 13285-A, Reducing Tax Burden on America's Taxpayers.
Proposed Collection; Comment Request for Form 706-CE
Document Number: 2015-27489
Type: Notice
Date: 2015-10-29
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 706-CE, Certificate of Payment of Foreign Death Tax.
Suspension of Coin Exchange by United States Mint
Document Number: 2015-27487
Type: Notice
Date: 2015-10-29
Agency: United States Mint, Department of Treasury, Department of the Treasury
Under the authority of 31 U.S.C. 5120, the United States Mint established a program by which people and businesses could exchange bent and partial coins for reimbursement. Fused or mixed coins cannot be redeemed by the United States Mint. Because of the possibility of unlawful activity on the exchange program, the United States Mint is suspending its redemption of bent and partial coins for a period of six months to assess the security of the program and develop additional safeguards, as necessary, to ensure the integrity of United States coinage. The redemption of uncurrent coins, as defined by 31 CFR 100.10(a), is unaffected by this suspension. Uncurrent coins may still be redeemed by Federal Reserve banks and branches in accordance with the criteria and procedures set forth in 31 CFR 100.10.
Senior Executive Service; Departmental Offices Performance Review Board
Document Number: 2015-27486
Type: Notice
Date: 2015-10-29
Agency: Department of the Treasury
Pursuant to 5 U.S.C. 4314(c)(4), this notice announces the appointment of members of the Departmental Offices Performance Review Board (PRB). The purpose of this Board is to review and make recommendations concerning proposed performance appraisals, ratings, bonuses and other appropriate personnel actions for incumbents of SES positions in the Departmental Offices, excluding the Legal Division. The Board will perform PRB functions for other bureau positions if requested. Composition of Departmental Offices PRB: The Board shall consist of at least three members. In the case of an appraisal of a career appointee, more than half the members shall consist of career appointees. The names and titles of the Board members are as follows:
Senior Executive Service; Departmental Performance Review Board
Document Number: 2015-27485
Type: Notice
Date: 2015-10-29
Agency: Department of the Treasury
Pursuant to 5 U.S.C. 4314(c)(4), this notice announces the appointment of members of the Departmental PRB. The purpose of this PRB is to review and make recommendations concerning proposed performance appraisals, ratings, bonuses and other appropriate personnel actions for incumbents of SES positions for which the Secretary or Deputy Secretary is the appointing authority. These positions include SES bureau heads, deputy bureau heads and certain other positions. The Board will perform PRB functions for other key bureau positions if requested. Composition of Departmental PRB: The Board shall consist of at least three members. In the case of an appraisal of a career appointee, more than half the members shall consist of career appointees. The names and titles of the PRB members are as follows:
Proposed Establishment of the Lewis-Clark Valley Viticultural Area and Realignment of the Columbia Valley Viticultural Area; Comment Period Reopening
Document Number: 2015-27362
Type: Proposed Rule
Date: 2015-10-27
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
The Alcohol and Tobacco Tax and Trade Bureau (TTB) is reopening the comment period for Notice No. 149, which concerned the proposed establishment of the approximately 306,650-acre ``Lewis-Clark Valley'' viticultural area in portions of Nez Perce, Lewis, Clearwater and Latah Counties in Idaho and Asotin, Garfield, and Whitman Counties in Washington. Notice No. 149 also proposed to modify the boundary of the existing Columbia Valley viticultural area to eliminate a potential overlap with the proposed Lewis-Clark Valley viticultural area. This reopening of the comment period solicits comments from the public on issues that were raised in public comments received in response to Notice No. 149.
General Allocation and Accounting Regulations Under Section 141; Remedial Actions for Tax-Exempt Bonds
Document Number: 2015-27328
Type: Rule
Date: 2015-10-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations on allocation and accounting, and certain remedial actions, for purposes of the private activity bond restrictions under section 141 of the Internal Revenue Code that apply to tax-exempt bonds issued by State and local governments. The final regulations provide State and local governmental issuers of tax-exempt bonds with guidance for applying the private activity bond restrictions.
General Allocation and Accounting Regulations Under Section 141
Document Number: 2015-27319
Type: Proposed Rule
Date: 2015-10-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document withdraws a portion of the notice of proposed rulemaking published in the Federal Register on September 26, 2006 (71 FR 56072). The withdrawn portion relates to certain general definitions for purposes of section 141 of the Internal Revenue Code and the treatment of partnerships for purposes of section 145(a).
Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 6039G
Document Number: 2015-27281
Type: Notice
Date: 2015-10-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This notice is provided in accordance with IRC section 6039G of the Health Insurance Portability and Accountability Act (HIPAA) of 1996, as amended. This listing contains the name of each individual losing United States citizenship (within the meaning of section 877(a) or 877A) with respect to whom the Secretary received information during the quarter ending September 30, 2015. For purposes of this listing, long-term residents, as defined in section 877(e)(2), are treated as if they were citizens of the United States who lost citizenship.
Privacy Act of 1974, as Amended; System of Records
Document Number: 2015-27249
Type: Notice
Date: 2015-10-27
Agency: United States Mint, Department of Treasury, Department of the Treasury
In accordance with the requirements of the Privacy Act of 1974, as amended, 5 U.S.C. 552a, the United States Mint proposes to establish a new Privacy Act system of records entitled, ``Treasury/ United States Mint .014Denver Public Tour and Outreach Reservation System.''
Sanctions Actions Pursuant to Executive Orders 13224
Document Number: 2015-27116
Type: Notice
Date: 2015-10-26
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 whose property and interests in property is blocked pursuant to Executive Order 13224 of September 23, 2001, ``Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism.''
Automated Commercial Environment (ACE) Filings for Electronic Entry/Entry Summary (Cargo Release and Related Entry); Correction
Document Number: 2015-27103
Type: Rule
Date: 2015-10-26
Agency: Department of Homeland Security, U.S. Customs and Border Protection, Department of the Treasury
U.S. Customs and Border Protection (CBP) published an Interim Final Rule (CBP Dec. 15-14) on October 13, 2015, in the Federal Register, which amends the CBP regulations to reflect that on November 1, 2015, the Automated Commercial Environment (ACE) will be a CBP-authorized Electronic Data Interchange (EDI) System. That document erroneously included language in Amendatory Instruction 38 that was not consistent with the text of the existing CFR. This document corrects the text in Amendatory Instruction 38.
Debt Management Advisory Committee Meeting
Document Number: 2015-26801
Type: Notice
Date: 2015-10-26
Agency: Department of the Treasury
Multiemployer Pension Plan Application To Reduce Benefits
Document Number: 2015-27037
Type: Notice
Date: 2015-10-23
Agency: Department of the Treasury
The Board of Trustees of the Central States, Southeast and Southwest Areas Pension Plan (Central States Pension Plan), a multiemployer pension plan, has submitted an application to Treasury to reduce benefits under the Central States Pension Plan in accordance with the Multiemployer Pension Reform Act of 2014 (MPRA). The purpose of this notice is to announce that the application submitted by the Board of Trustees of the Central States Pension Plan has been published on the Treasury Web site, and to request public comments on the application from interested parties, including contributing employers, employee organizations, and participants and beneficiaries of the Central States Pension Plan.
Funding Opportunity Title: Notice of Allocation Availability (NOAA) Inviting Applications for the Calendar Year (CY) 2015 Allocation Round of the New Markets Tax Credit (NMTC) Program
Document Number: 2015-26971
Type: Notice
Date: 2015-10-23
Agency: Community Development Financial Institutions Fund, Department of Treasury, Department of the Treasury
This NOAA is issued in connection with the CY 2015 allocation round (Allocation Round) of the New Markets Tax Credit (NMTC) Program, as authorized by Title I, subtitle C, section 121 of the Community Renewal Tax Relief Act of 2000 (Pub. L. 106-554) and amended by section 221 of the American Jobs Creation Act of 2004 (Pub. L. 108-357), section 101 of the Gulf Opportunity Zone Act of 2005 (Pub. L. 108-357), Division A, section 102 of the Tax Relief and Health Care Act of 2006 (Pub. L. 109-432), section 733 of the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (Pub. L. 111-312), section 305 of the American Taxpayer Relief Act of 2012 (Pub. L. 112-240), and section 115 of the Tax Increase Prevention Act of 2014 (Pub. L. 113-295). Through the NMTC Program, the CDFI Fund provides authority to CDEs to offer an incentive to investors in the form of tax credits over seven years, which is expected to stimulate the provision of private investment capital that, in turn, will facilitate economic and community development in Low-Income Communities. Through this NOAA, the CDFI Fund announces the availability of up to $5.0 billion of NMTC investment authority in this Allocation Round, subject to Congressional authorization. In this NOAA, the CDFI Fund specifically addresses how a CDE may apply to receive an allocation of NMTCs, the competitive procedure through which NMTC allocations will be made, and the actions that will be taken to ensure that proper allocations are made to appropriate entities.
Proposed Collection; Comment Request for Revenue Procedure 2011-4, Revenue Procedure 2011-5, Revenue Procedure 2011-6, and Revenue Procedure 2011-8
Document Number: 2015-26934
Type: Notice
Date: 2015-10-23
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 Revenue Procedure 2011-4 (Letter Rulings), Revenue Procedure 2011-5 (Technical Advice), Revenue Procedure 2011-6 (Determination Letters), and Revenue Procedure 2011-8 (User Fees).