Department of the Treasury January 2, 2024 – Federal Register Recent Federal Regulation Documents

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Open Meeting: Community Development Advisory Board

Document Number: 2023-28469

Type: Notice

Date: 2024-01-02

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). This meeting will be conducted virtually. A link to view the meeting will be posted under the date of the meeting at www.cdfifund.gov/cdab.

https://regulations.justia.com/regulations/fedreg/2024/01/02/2023-28469.html

Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations; Hearing Cancellation

Document Number: 2023-28793

Type: Proposed Rule

Date: 2024-01-02

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document cancels a public hearing on proposed regulations concerning the statutory disallowance rule enacted by the SECURE 2.0 Act of 2022 to disallow a Federal income tax deduction for a qualified conservation contribution made by a partnership or an S corporation after December 29, 2022, if the amount of the contribution exceeds 2.5 times the sum of each partner's or S corporation shareholder's relevant basis.

https://regulations.justia.com/regulations/fedreg/2024/01/02/2023-28793.html