Department of the Treasury October 2023 – Federal Register Recent Federal Regulation Documents

Internal Revenue Service Advisory Council; Meeting
Document Number: 2023-22436
Type: Notice
Date: 2023-10-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service Advisory Council will hold a public meeting.
Identification of Monetized Installment Sale Transactions as Listed Transactions; Hearing Cancellation
Document Number: 2023-22468
Type: Proposed Rule
Date: 2023-10-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document cancels a public hearing on proposed regulations that would identify monetized installment sale transactions and substantially similar transactions as listed transactions, a type of reportable transaction.
Transfer of Clean Vehicle Credits Under Section 25E and Section 30D
Document Number: 2023-22353
Type: Proposed Rule
Date: 2023-10-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that would provide guidance regarding certain clean vehicle credits as established by the Inflation Reduction Act of 2022. The proposed regulations would provide guidance for taxpayers who purchase qualifying previously-owned clean vehicles or purchase qualifying new clean vehicles and intend to transfer the amount of any previously-owned clean vehicle credit or new clean vehicle credit to dealers who are entities eligible to receive advance payments of either credit. The proposed regulations also would provide guidance for dealers to become eligible entities to receive advance payments of previously-owned clean vehicle credits or new clean vehicle credits, and rules regarding recapture of the credits. The proposed regulations would affect taxpayers intending to transfer previously-owned clean vehicle or new clean vehicle credits and eligible entities to whom the credits are transferred, as well as taxpayers who purchased previously-owned clean vehicles or new clean vehicles in the event the vehicles cease being eligible for the credits. The proposed regulations also provide guidance on the meaning of three new definitions added to the exclusive list of ``mathematical or clerical errors'' relating to certain assessments of tax without a notice of deficiency.
Proposed Extension of Information Collection Request Submitted for Public Comment Request; Affordable Care Act Grandfathered Health Plan Disclosure, Recordkeeping Requirement, and Change in Carrier Disclosure
Document Number: 2023-22428
Type: Notice
Date: 2023-10-10
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 the burden associated with the rules for group health plans and health insurance coverage relating to status as a grandfathered health plan under the patient protection and affordable care act.
Notice of OFAC Sanctions Actions
Document Number: 2023-22383
Type: Notice
Date: 2023-10-10
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 one or more persons that have been placed on OFAC's Specially Designated Nationals and Blocked Persons List (SDN List) based on OFAC's determination that one or more applicable legal criteria were satisfied. All property and interests in property subject to U.S. jurisdiction of these persons are blocked, and U.S. persons are generally prohibited from engaging in transactions with them.
Notice of OFAC Sanctions Action
Document Number: 2023-22378
Type: Notice
Date: 2023-10-10
Agency: Department of the Treasury, Office of Foreign Assets Control
The U.S. Department of the Treasury's Office of Foreign Assets Control (OFAC) is publishing the name of 11 individuals that have been placed on OFAC's Specially Designated Nationals and Blocked Persons List based on OFAC's determination that one or more applicable legal criteria were satisfied. All property and interests in property subject to U.S. jurisdiction of these individuals are blocked, and U.S. persons are generally prohibited from engaging in transactions with these individuals.
Guidance Under Section 367(b) Related to Certain Triangular Reorganizations and Inbound Nonrecognition Transactions
Document Number: 2023-22061
Type: Proposed Rule
Date: 2023-10-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document proposes regulations announced and described in Notice 2014-32 and Notice 2016-73, with modifications. The proposed regulations relate to the treatment of property used to acquire parent stock or securities in connection with certain triangular reorganizations involving one or more foreign corporations; the consequences to persons that receive parent stock or securities pursuant to such reorganizations; and the treatment of certain subsequent inbound nonrecognition transactions following such reorganizations and certain other transactions. The proposed regulations affect corporations engaged in certain triangular reorganizations involving one or more foreign corporations, certain shareholders of foreign corporations acquired in such reorganizations, and foreign corporations that participate in certain inbound nonrecognition transactions.
Electronic Tax Administration Advisory Committee; Notice of Meeting
Document Number: 2023-22281
Type: Notice
Date: 2023-10-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Electronic Tax Administration Advisory Committee (ETAAC) will hold a public meeting via telephone conference line on Wednesday, Nov. 15, 2023.
Interest Rate Paid on Cash Deposited To Secure U.S. Immigration and Customs Enforcement Immigration Bonds
Document Number: 2023-22276
Type: Notice
Date: 2023-10-06
Agency: Department of the Treasury
For the period beginning October 1, 2023, and ending on December 31, 2023, the U.S. Immigration and Customs Enforcement Immigration Bond interest rate is 3 per centum per annum.
Notice of OFAC Sanctions Actions
Document Number: 2023-22291
Type: Notice
Date: 2023-10-06
Agency: Department of the Treasury, Office of Foreign Assets Control
The U.S. Department of the Treasury's Office of Foreign Assets Control (OFAC) is publishing the name of one or more persons that have been placed on OFAC's Specially Designated Nationals and Blocked Persons List (SDN List) based on OFAC's determination that one or more applicable legal criteria were satisfied. All property and interests in property subject to U.S. jurisdiction of this person are blocked, and U.S. persons are generally prohibited from engaging in transactions with them.
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 15254
Document Number: 2023-22191
Type: Notice
Date: 2023-10-05
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 the burden associated with Form 15254, Request for Section 754 Revocation.
Proposed Establishment of the Wanapum Village Viticultural Area; Proposed Name Change to Beverly, Washington
Document Number: 2023-22213
Type: Proposed Rule
Date: 2023-10-05
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 soliciting comments on a proposal to change the name of the proposed ``Wanapum Village'' American viticultural area (AVA) to ``Beverly, Washington.'' The proposed AVA area is located in Grant County, Washington and is entirely within the existing Columbia Valley AVA. TTB designates viticultural areas to allow vintners to better describe the origin of their wines and to allow consumers to better identify wines they may purchase. TTB invites comments on these proposals.
Preparer Tax Identification Number (PTIN) User Fee Update
Document Number: 2023-22104
Type: Proposed Rule
Date: 2023-10-04
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 Department of the Treasury (Treasury Department) and the IRS are issuing interim final regulations that amend the current regulations to reduce the amount of the user fee imposed on tax return preparers to apply for or renew a preparer tax identification number (PTIN). The text of the interim final regulations also serves as the text of these proposed regulations.
Preparer Tax Identification Number (PTIN) User Fee Update
Document Number: 2023-22103
Type: Rule
Date: 2023-10-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains interim final regulations relating to the imposition of certain user fees on tax return preparers. These regulations reduce the amount of 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 Appropriation Act of 1952 authorizes the charging of user fees. The text of the interim final regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in this issue in the Proposed Rules section of this edition of the Federal Register.
Request for Information; Coverage of Over-the-Counter Preventive Services
Document Number: 2023-21969
Type: Proposed Rule
Date: 2023-10-04
Agency: Employee Benefits Security Administration, Department of Labor, Department of Health and Human Services, Internal Revenue Service, Department of Treasury, Department of the Treasury
This document is a request for information (RFI) regarding the application of the preventive services requirements under section 2713 of the Public Health Service Act (PHS Act) to over-the-counter (OTC) preventive items and services available without a prescription by a health care provider. The Department of the Treasury, the Department of Labor, and the Department of Health and Human Services (the Departments) are issuing this RFI to gather input from the public regarding the potential benefits and costs of requiring non- grandfathered group health plans and health insurance issuers offering non-grandfathered group or individual health insurance coverage to cover OTC preventive items and services without cost sharing and without a prescription by a health care provider; seek comment on any potential challenges associated with providing such coverage; understand whether and how providing such coverage would benefit consumers; and assess any potential burden that plans and issuers would face if required to provide such coverage.
Notice of OFAC Sanctions Action
Document Number: 2023-21965
Type: Notice
Date: 2023-10-04
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 updating the identifying information on its Specially Designated Nationals and Blocked Persons List (SDN List) for one entity whose property and interests in property subject to U.S. jurisdiction are blocked pursuant to Executive Order 13224, as amended.
Agency Information Collection Activities; Submission for OMB Review; Comment Request; Coronavirus Capital Projects Fund
Document Number: 2023-21864
Type: Notice
Date: 2023-10-03
Agency: Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to comment on proposed or continuing information collections, in accordance with the Paperwork Reduction Act of 1995.
Proposed Collection; Comment Request for Form 211
Document Number: 2023-21533
Type: Notice
Date: 2023-10-03
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. Currently, the IRS is soliciting comments concerning Form 211, Application for Reward for Original Information.
Notice of OFAC Sanctions Action
Document Number: 2023-21756
Type: Notice
Date: 2023-10-03
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 one or more persons that have been placed on OFAC's Specially Designated Nationals and Blocked Persons (SDN) List based on OFAC's determination that one or more applicable legal criteria were satisfied. All property and interests in property subject to U.S. jurisdiction of these persons are blocked, and U.S. persons are generally prohibited from engaging in transactions with them.
Excise Tax on Designated Drugs; Procedural Requirements
Document Number: 2023-21586
Type: Proposed Rule
Date: 2023-10-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that would provide guidance on how taxpayers will report liability for the excise tax imposed on manufacturers, producers, or importers of certain designated drugs. The proposed regulations affect manufacturers, producers, and importers of designated drugs that sell such drugs during certain statutory periods. The proposed regulations also would except such tax from semimonthly deposit requirements.
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