Department of the Treasury October 8, 2024 – Federal Register Recent Federal Regulation Documents

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Syndicated Conservation Easement Transactions as Listed Transactions

Document Number: 2024-22963

Type: Rule

Date: 2024-10-08

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

This document contains final regulations that identify certain syndicated conservation easement transactions and substantially similar transactions as listed transactions, a type of reportable transaction. Material advisors and certain participants in these listed transactions are required to file disclosures with the IRS and are subject to penalties for failure to disclose. The regulations affect participants in these transactions as well as material advisors.

https://regulations.justia.com/regulations/fedreg/2024/10/08/2024-22963.html

Reporting, Procedures and Penalties Regulations

Document Number: 2024-23217

Type: Rule

Date: 2024-10-08

Agency: Department of the Treasury, Office of Foreign Assets Control

The Department of the Treasury's Office of Foreign Assets Control (OFAC) is issuing this final rule to amend the Reporting, Procedures and Penalties Regulations (the "Regulations"). OFAC published an interim final rule with a request for comments on May 10, 2024 ("May 2024 Interim Final Rule"). In this final rule, OFAC responds to public comments submitted in response to the May 2024 Interim Final Rule and amends the Regulations to add three exceptions to the reporting requirement for any blocked property that is unblocked or transferred.

https://regulations.justia.com/regulations/fedreg/2024/10/08/2024-23217.html