Department of the Treasury April 9, 2019 – Federal Register Recent Federal Regulation Documents

Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities
Document Number: 2019-07043
Type: Rule
Date: 2019-04-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a final regulation that authorizes the disclosure of specified items of return information to the Bureau of the Census (Census Bureau). This regulation finalizes a proposed regulation cross-referencing a temporary regulation that was made pursuant to a request from the Secretary of Commerce. This final regulation requires no action by taxpayers and has no effect on their tax liabilities. No taxpayers are likely to be affected by the disclosures authorized by this guidance.
Regulations To Prescribe Return and Time for Filing for Payment of Section 4960, 4966, 4967, and 4968 Taxes and To Update the Abatement Rules for Section 4966 and 4967 Taxes
Document Number: 2019-07010
Type: Rule
Date: 2019-04-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations specifying which return to use to pay certain excise taxes and the time for filing the return. The regulations also implement the statutory addition of two excise taxes to the first-tier taxes subject to abatement. These regulations affect applicable tax-exempt organizations and their related organizations, applicable educational institutions, sponsoring organizations that maintain certain donor advised funds, fund managers of such sponsoring organizations, and certain donors, donor advisors, and persons related to a donor or donor advisor of a donor advised fund.
Arbitrage Investment Restrictions on Tax-Exempt Bonds
Document Number: 2019-06937
Type: Rule
Date: 2019-04-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations regarding the arbitrage investment restrictions under section 148 of the Internal Revenue Code (Code) applicable to tax-exempt bonds and other tax- advantaged bonds issued by State and local governments. The final regulations clarify existing regulations regarding the definition of ``investment-type property'' by expressly providing an exception for investment in capital projects that are used in furtherance of the public purposes of the bonds. The final regulations affect State and local governmental issuers of these bonds and potential investors in capital projects financed with these bonds.
Agency Information Collection Activities: Information Collection Renewal; Comment Request; Notice Regarding Unauthorized Access to Customer Information
Document Number: 2019-06922
Type: Notice
Date: 2019-04-09
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 (PRA). In accordance with the requirements of the PRA, the OCC may not conduct or sponsor, and respondents are not required to respond to, an information collection unless it displays a currently valid Office of Management and Budget (OMB) control number. The OCC is soliciting comment concerning the renewal of its information collection titled, ``Notice Regarding Unauthorized Access to Customer Information.''
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request Concerning Information Reporting for Payments Made in Settlement of Payment Card and Third-Party Network Transactions
Document Number: 2019-06921
Type: Notice
Date: 2019-04-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the 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. Currently, the IRS is soliciting comments concerning information reporting for payments made in settlement of payment card and third-party network transactions.
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