Department of Treasury – Federal Register Recent Federal Regulation Documents

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Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Retail Foreign Exchange Transactions
Document Number: 2020-07125
Type: Notice
Date: 2020-04-06
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 the renewal of an information collection as required by the Paperwork Reduction Act of 1995 (PRA). 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 Office of Management and Budget (OMB) control number. The OCC is soliciting comment concerning renewal of an information collection titled, ``Retail Foreign Exchange Transactions,'' which is currently an approved collection. The OCC also is giving notice that it has sent the collection to OMB for review.
Investing in Qualified Opportunity Funds; Correcting Amendments
Document Number: 2020-07013
Type: Rule
Date: 2020-04-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to Treasury Decision 9889, which was published in the Federal Register on Monday, January 13, 2020. Treasury Decision 9889 contained final regulations under the Internal Revenue Code (the ``Code) that govern the extent to which taxpayers may elect the Federal income tax benefits with respect to certain equity interests in a qualified opportunity fund (QOF).
Citizens Coinage Advisory Committee; Meeting
Document Number: 2020-06963
Type: Notice
Date: 2020-04-03
Agency: United States Mint, Department of Treasury, Department of the Treasury
The United States Mint announces the Citizens Coinage Advisory Committee (CCAC) telephonic public meeting scheduled for April 14, 2020. Date: April 14, 2020. Time: 1:00 p.m. to 3:00 p.m. EST. Location: This meeting will occur via teleconference. Interested members of the public may dial in to listen to the meeting at (866) 564-9287/Access Code: 62956028. Subject: Review and discussion of candidate designs for the George H.W. Bush Presidential $1 Coin. Interested persons should call the CCAC HOTLINE at (202) 354-7502 for the latest update on meeting time and location. Any member of the public interested in submitting matters for the CCAC's consideration is invited to submit them by email to info@ccac.gov. The CCAC advises the Secretary of the Treasury on any theme or design proposals relating to circulating coinage, bullion coinage, Congressional Gold Medals, and national and other medals; advises the Secretary of the Treasury with regard to the events, persons, or places to be commemorated by the issuance of commemorative coins in each of the five calendar years succeeding the year in which a commemorative coin designation is made; and makes recommendations with respect to the mintage level for any commemorative coin recommended.
Recruitment Notice for the Taxpayer Advocacy Panel: Extension of Recruitment Period
Document Number: 2020-06895
Type: Notice
Date: 2020-04-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice of Open Season for Recruitment of IRS Taxpayer Advocacy Panel (TAP) Members.
Open meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee
Document Number: 2020-06840
Type: Notice
Date: 2020-04-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. Due to the current health issue the nation is facing, we will not be able to meet the 15-calendar notice threshold. This meeting will still be held via teleconference.
Modernization of the Labeling and Advertising Regulations for Wine, Distilled Spirits, and Malt Beverages
Document Number: 2020-05939
Type: Rule
Date: 2020-04-02
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 amending certain of its regulations governing the labeling and advertising of wine, distilled spirits, and malt beverages to address comments it received in response to a notice of proposed rulemaking, Notice No. 176, published on November 26, 2018. In this document, TTB is finalizing certain liberalizing and clarifying changes that were proposed, and that could be implemented quickly and provide industry members greater flexibility. TTB is also identifying certain other proposals that will not be adopted, including the proposal to define an ``oak barrel'' for purposes of aging distilled spirits, the proposal to require that statements of composition for distilled spirits specialty products list components in ``intermediate'' products and list distilled spirits and wines used in distilled spirits specialty products in order of predominance, and the proposal to adopt new policies on the use of cross-commodity terms. TTB continues to consider the remaining issues raised by comments it received that are not addressed in this document. TTB plans to address those issues in subsequent rulemaking documents. The regulatory amendments in this document will not require industry members to make changes to alcohol beverage labels or advertisements and instead will afford them additional flexibility to make certain changes if they wish.
Computation and Reporting of Reserves for Life Insurance Companies
Document Number: 2020-05701
Type: Proposed Rule
Date: 2020-04-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that provide guidance on the computation of life insurance reserves and the change in basis of computing certain reserves of insurance companies. These proposed regulations implement recent legislative changes to the Internal Revenue Code. This document invites comments on these proposed regulations. This document affects entities taxable as insurance companies.
Licensing Amendments
Document Number: 2020-04938
Type: Proposed Rule
Date: 2020-04-02
Agency: Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury
The Office of the Comptroller of the Currency (OCC) is proposing to amend its rules relating to policies and procedures for corporate activities and transactions involving national banks and Federal savings associations to update and clarify the policies and procedures, eliminate unnecessary requirements consistent with safety and soundness, and make other technical and conforming changes.
Open Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee
Document Number: 2020-06842
Type: Notice
Date: 2020-04-01
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Tax Notices and Correspondence Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. Due to the current health issue the nation is facing, we will not be able to meet the 15-calendar notice threshold. This meeting will still be held via teleconference.
Open Meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Line Project Committee
Document Number: 2020-06841
Type: Notice
Date: 2020-04-01
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Line Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. Due to the current health issue the nation is facing, we will not be able to meet the 15-calendar notice threshold. This meeting will still be held via teleconference.
Proposed Collection; Comment Request on Information Collection Tools Relating to Qualitative Feedback on Agency Service Delivery
Document Number: 2020-06745
Type: Notice
Date: 2020-04-01
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 general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning the collection of qualitative feedback on agency service delivery.
Regulatory Capital Rule: Revised Transition of the Current Expected Credit Losses Methodology for Allowances
Document Number: 2020-06770
Type: Rule
Date: 2020-03-31
Agency: Federal Deposit Insurance Corporation, Agencies and Commissions, Federal Reserve System, Department of Treasury, Office of the Comptroller of the Currency
The Office of the Comptroller of the Currency, the Board of Governors of the Federal Reserve System, and the Federal Deposit Insurance Corporation (collectively, the agencies) are inviting comment on an interim final rule that delays the estimated impact on regulatory capital stemming from the implementation of Accounting Standards Update No. 2016-13, Financial InstrumentsCredit Losses, Topic 326, Measurement of Credit Losses on Financial Instruments (CECL). The interim final rule provides banking organizations that implement CECL before the end of 2020 the option to delay for two years an estimate of CECL's effect on regulatory capital, relative to the incurred loss methodology's effect on regulatory capital, followed by a three-year transition period. The agencies are providing this relief to allow such banking organizations to better focus on supporting lending to creditworthy households and businesses in light of recent strains on the U.S. economy as a result of the coronavirus disease 2019 (COVID- 19), while also maintaining the quality of regulatory capital.
Standardized Approach for Calculating the Exposure Amount of Derivative Contracts
Document Number: 2020-06755
Type: Rule
Date: 2020-03-31
Agency: Federal Deposit Insurance Corporation, Agencies and Commissions, Federal Reserve System, Department of Treasury, Office of the Comptroller of the Currency
In light of recent economic disruptions caused by the COVID-19 virus and recent volatility in U.S. financial markets, the Office of the Comptroller of the Currency, the Board of Governors of the Federal Reserve System, and the Federal Deposit Insurance Corporation (collectively, the agencies) are issuing a document to allow depository institutions and depository institution holding companies to implement the final rule titled Standardized Approach for Calculating the Exposure Amount of Derivative Contracts (SA-CCR rule) for the first quarter of 2020, on a best efforts basis.
Proposed Collection; Comment Request for Form 8874-A
Document Number: 2020-06657
Type: Notice
Date: 2020-03-31
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 8874-A, Notice of Qualified Equity Investment for New Markets Credit.
Proposed Collection; Comment Request for Forms 8857 and 8857(SP)
Document Number: 2020-06651
Type: Notice
Date: 2020-03-31
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 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 Forms 8857 and 8857(SP), Request for Innocent Spouse Relief.
Proposed Collection; Comment Request for Form 706-NA
Document Number: 2020-06595
Type: Notice
Date: 2020-03-31
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 706-NA, U.S. Estate (and Generation-Skipping Transfer) Tax Return.
Proposed Collection; Comment Request Concerning Rescission Request Procedures
Document Number: 2020-06544
Type: Notice
Date: 2020-03-30
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 general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning rescission request procedures.
Open Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee
Document Number: 2020-06530
Type: Notice
Date: 2020-03-30
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. Due to the current health issue the nation is facing, we will not be able to meet the 15-calendar notice threshold. This meeting will still be held via teleconference.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Project Committee
Document Number: 2020-06529
Type: Notice
Date: 2020-03-30
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. Due to the current health issue the nation is facing, we may not be able to meet the 15-calendar notice threshold. This meeting will still be held via teleconference
Open Meeting of the Taxpayer Advocacy Panel's Special Projects Committee
Document Number: 2020-06528
Type: Notice
Date: 2020-03-30
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Special Projects Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. Due to the current health issue the nation is facing, we will not be able to meet the 15-calendar notice threshold. This meeting will still be held via teleconference.
Mutual Savings Association Advisory Committee
Document Number: 2020-06481
Type: Notice
Date: 2020-03-30
Agency: Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury
The OCC announces a meeting of the Mutual Savings Association Advisory Committee (MSAAC).
Short-Term Investment Funds
Document Number: 2020-06293
Type: Rule
Date: 2020-03-25
Agency: Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury
The OCC is adopting an interim final rule to revise the OCC's short-term investment fund (STIF) rule (STIF Rule) for national banks acting in a fiduciary capacity. Sudden disruptions in the financial markets have created conditions that may constrain the ability of a national bank's management team to execute certain elements of a STIF's written investment policy, specifically with regard to investment plan components addressing the weighted average maturity and weighted average life of the STIF's investment portfolio. The OCC is issuing this interim final rule to allow national banks to operate affected STIFs on a limited-time basis with increased maturity limits under these circumstances.
Order of Temporary Extension of Maturity Limits for Short-Term Investment Funds
Document Number: 2020-06286
Type: Rule
Date: 2020-03-25
Agency: Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury
The OCC has adopted an interim final rule adding a reservation of authority provision to the OCC's short-term investment fund (STIF) rule (STIF Rule) for national banks acting in a fiduciary capacity. The reservation of authority addresses the STIF Rule's limits on weighted average portfolio maturity, weighted average portfolio life maturity, and the method for determining those limits. The OCC has also issued an administrative order pursuant to the reservation of authority contained in the interim final rule. The order states that banks seeking to comply with the STIF Rule's portfolio maturity and life limits will be deemed to be in compliance with those requirements, if the STIF maintains a dollar-weighted average portfolio maturity of 120 days or less, and the STIF maintains a dollar-weighted average portfolio life maturity of 180 days or less.
Proposed Collection; Comment Request Concerning Tip Reporting Alternative Tip Agreement Used in the Cosmetology and Barber Industry
Document Number: 2020-06211
Type: Notice
Date: 2020-03-25
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 general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning tip reporting alternative tip agreement used in the cosmetology and barber industry.
Regulatory Capital Rule: Money Market Mutual Fund Liquidity Facility
Document Number: 2020-06156
Type: Rule
Date: 2020-03-23
Agency: Federal Deposit Insurance Corporation, Agencies and Commissions, Federal Reserve System, Department of Treasury, Office of the Comptroller of the Currency
To provide liquidity to the money market sector to help stabilize the financial system, the Board of Governors of the Federal Reserve System authorized the Federal Reserve Bank of Boston to establish the Money Market Mutual Fund Liquidity Facility (MMLF), pursuant to section 13(3) of the Federal Reserve Act. Under the MMLF, the Federal Reserve Bank of Boston will extend non-recourse loans to eligible financial institutions to purchase certain types of assets from money market mutual funds (MMFs). To facilitate this Federal Reserve lending program, the Board, OCC and FDIC (together, the agencies) are adopting this interim final rule to allow banking organizations to neutralize the regulatory capital effects of participating in the program. This treatment would extend to the community bank leverage ratio.
Covered Asset Acquisitions
Document Number: 2020-05551
Type: Rule
Date: 2020-03-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final Income Tax Regulations under section 901(m) of the Internal Revenue Code (Code) with respect to transactions that generally are treated as asset acquisitions for U.S. income tax purposes and either are treated as stock acquisitions or are disregarded for foreign income tax purposes. These regulations are necessary to provide guidance on applying section 901(m). These regulations affect taxpayers claiming foreign tax credits.
Regulatory Capital Rule: Eligible Retained Income
Document Number: 2020-06051
Type: Rule
Date: 2020-03-20
Agency: Federal Deposit Insurance Corporation, Agencies and Commissions, Federal Reserve System, Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury
In light of recent disruptions in economic conditions caused by the coronavirus disease 2019 (COVID-19) and current strains in U.S. financial markets, the Board, OCC and FDIC (together, the agencies) are issuing an interim final rule that revises the definition of eligible retained income for all depository institutions, bank holding companies, and savings and loan holding companies subject to the agencies' capital rule (together, a banking organization or banking organizations). The revised definition of eligible retained income will make any automatic limitations on capital distributions that could apply under the agencies' capital rules more gradual.
Regulations Enabling Elections for Certain Transactions Under Section 336(e)
Document Number: 2020-05997
Type: Rule
Date: 2020-03-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request Relating to Low-Income Housing Credit-Carryover Allocations, Binding Agreement, & Utility Allowances
Document Number: 2020-05917
Type: Notice
Date: 2020-03-20
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 carryover allocations and other rules relating to the low- income housing credit, and the section 42 utility allowance regulations concerning the low-income housing tax credit.
Proposed Collection; Comment Request for the Intake/Interview & Quality Review Sheets
Document Number: 2020-05852
Type: Notice
Date: 2020-03-20
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 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 the standardized list of required intake and quality review questions.
Bond Guarantee Program, FY 2020; Notice of Guarantee Availablity
Document Number: 2020-05682
Type: Notice
Date: 2020-03-19
Agency: Community Development Financial Institutions Fund, Department of Treasury, Department of the Treasury
This NOGA is published in connection with the CDFI Bond Guarantee Program, administered by the Community Development Financial Institutions Fund (CDFI Fund), the U.S. Department of the Treasury (Treasury). Through this NOGA, the CDFI Fund announces the availability of up to $500 million of Guarantee Authority in FY 2020. This NOGA explains application submission and evaluation requirements and processes, and provides agency contacts and information on CDFI Bond Guarantee Program outreach. Parties interested in being approved for a Guarantee under the CDFI Bond Guarantee Program must submit Qualified Issuer Applications and Guarantee Applications for consideration in accordance with this NOGA. Capitalized terms used in this NOGA and not defined elsewhere are defined in the CDFI Bond Guarantee Program regulations (12 CFR 1808.102) and the CDFI Program regulations (12 CFR 1805.104).
Federal Government Participation in the Automated Clearing House
Document Number: 2020-04992
Type: Rule
Date: 2020-03-19
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
The Department of the Treasury, Bureau of the Fiscal Service (Fiscal Service or ``we'') is adopting the changes proposed in its Notice of Proposed Rulemaking (NPRM) for its regulation governing the use of the Automated Clearing House (ACH) Network by Federal agencies. Our regulation adopts, with some exceptions, the NACHA Operating Rules developed by NACHAThe Electronic Payments Association (now known as Nacha), as the rules governing the use of the ACH Network by Federal agencies. We are issuing this final rule to address changes that Nacha has made to the NACHA Operating Rules since the publication of the 2016 NACHA Operating Rules & Guidelines book. These changes include amendments set forth in the 2017, 2018, and 2019 NACHA Operating Rules & Guidelines books with an effective date on or before June 30, 2021.
Open Meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Line Project Committee
Document Number: 2020-05660
Type: Notice
Date: 2020-03-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given for an open meeting of the Taxpayer Advocacy Panel Toll-Free Phone Line Project Committee scheduled for Thursday, March 26, 2020 and Friday, March 27, 2020. This meeting was originally published in the Federal Register on March 9, 2020, (Volume 85, Number 46, Page 13706) as a face to face meeting. Out of an abundance of caution, certain government travel has been temporarily suspended. Due to these circumstances, we will not be able to meet the 15-calendar notice threshold. This meeting will now proceed via teleconference.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee
Document Number: 2020-05659
Type: Notice
Date: 2020-03-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given for an open meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee scheduled for Thursday, March 26, 2020 and Friday, March 27, 2020. This meeting was originally published in the Federal Register on March 9, 2020, (Volume 85, Number 46, Page 13707) as a face to face meeting. Out of an abundance of caution, certain government travel has been temporarily suspended. Due to these circumstances, we will not be able to meet the 15-calendar notice threshold. This meeting will now proceed via teleconference.
Open Meeting of the Taxpayer Advocacy Panel's Special Projects Committee
Document Number: 2020-05658
Type: Notice
Date: 2020-03-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given for an open meeting of the Taxpayer Advocacy Panel Special Projects Project Committee scheduled for Monday, March 23, 2020 and Tuesday, March 24, 2020. This meeting was originally published in the Federal Register on March 9, 2020, (Volume 85, Number 46, Page 13705) as a face to face meeting. Out of an abundance of caution, certain government travel has been temporarily suspended. Due to these circumstances, we will not be able to meet the 15-calendar notice threshold. This meeting will now proceed via teleconference.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Project Committee
Document Number: 2020-05657
Type: Notice
Date: 2020-03-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given for an open meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Project Committee scheduled for Monday, March 23, 2020 and Tuesday, March 24, 2020. This meeting was originally published in the Federal Register on March 9, 2020, (Volume 85, Number 46, Page 13706) as a face to face meeting. Out of an abundance of caution, certain government travel has been temporarily suspended. Due to these circumstances, we will not be able to meet the 15-calendar notice threshold. This meeting will now proceed via teleconference.
Open Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee
Document Number: 2020-05656
Type: Notice
Date: 2020-03-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given for an open meeting of the Taxpayer Advocacy Panel Tax Notices and Correspondence Project Committee scheduled for Thursday, March 26, 2020 and Friday, March 27, 2020. This meeting was originally published in the Federal Register on March 9, 2020 (Volume 85, Number 46, Page 13708), as a face to face meeting. Out of an abundance of caution, certain government travel has been temporarily suspended. Due to these circumstances, we will not be able to meet the 15-calendar notice threshold. This meeting will now proceed via teleconference.
Open Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee
Document Number: 2020-05655
Type: Notice
Date: 2020-03-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given for an open meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee scheduled for Monday, March 23, 2020 and Tuesday, March 24, 2020. This meeting was originally published in the Federal Register on March 9, 2020, (Volume 85, Number 46, Page 13706) as a face to face meeting. Out of an abundance of caution, certain government travel has been temporarily suspended. Due to these circumstances, we will not be able to meet the 15-calendar notice threshold. This meeting will now proceed via teleconference.
2020 Pricing of Numismatic Gold, Commemorative Gold, Platinum, and Palladium Products Grid
Document Number: 2020-05604
Type: Notice
Date: 2020-03-18
Agency: United States Mint, Department of Treasury, Department of the Treasury
The United States Mint announces 2020 revisions to include price increases for the American Eagle Gold Proof Coin, American Eagle Gold Uncirculated Coin, American Buffalo Gold Proof Coin, American Eagle Palladium Coin, American Liberty Gold Coin, and commemorative proof and uncirculated gold coin products within the Pricing of Numismatic Gold, Commemorative Gold, Platinum, and Palladium Products Grid.
Proposed Reinstatement of Information Collection Request Submitted for Public Comment; Comment Request Relating to the Research Applied Analytics & Statistics (RAAS) Comprehensive Taxpayer Attitude Survey
Document Number: 2020-05474
Type: Notice
Date: 2020-03-17
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 requirements relating to the information collection, 2020 Research Applied Analytics & Statistics (RAAS) Comprehensive Taxpayer Attitude Survey.
Proposed Collection; Comment Request Concerning Treatment of Gain From Disposition of Certain Natural Resource Recapture Property
Document Number: 2020-05473
Type: Notice
Date: 2020-03-17
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 general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning treatment of gain from disposition of certain natural resource recapture property.
Proposed Collection; Comment Request for Employer's Annual Federal Unemployment (FUTA) Forms
Document Number: 2020-05472
Type: Notice
Date: 2020-03-17
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 general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning employer's annual federal unemployment (FUTA) tax returns.
Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f); Correction
Document Number: 2020-05041
Type: Rule
Date: 2020-03-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to final regulations (TD 9888) that were published in the Federal Register on Wednesday, December 18, 2019. The final regulations provide guidance regarding the distribution by a distributing corporation of stock or securities of a controlled corporation without the recognition of income, gain, or loss.
Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f); Correcting Amendment
Document Number: 2020-05040
Type: Rule
Date: 2020-03-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to Treasury Decision 9888, which was published in the Federal Register on Wednesday, December 18, 2019. Treasury Decision 9888 contained final regulations providing guidance regarding the distribution by a distributing corporation of stock or securities of a controlled corporation without the recognition of income, gain, or loss.
Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Guidance on Sound Incentive Compensation Policies
Document Number: 2020-05329
Type: Notice
Date: 2020-03-16
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 the renewal of an information collection as required by the Paperwork Reduction Act of 1995 (PRA). 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 Office of Management and Budget (OMB) control number. The OCC is soliciting comment concerning renewal of an information collection titled, ``Guidance on Sound Incentive Compensation Policies.'' The OCC also is giving notice that it has sent the collection to OMB for review.
Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Extensions of Credit to Insiders and Transactions With Affiliates
Document Number: 2020-05328
Type: Notice
Date: 2020-03-16
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 the respondent is 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 its information collection titled, ``Extensions of Credit to Insiders and Transactions with Affiliates.'' The OCC also is giving notice that it has sent the collection to OMB for review.
Pricing for the 2020 Basketball Hall of Fame Commemorative Coin Program
Document Number: 2020-05322
Type: Notice
Date: 2020-03-16
Agency: United States Mint, Department of Treasury, Department of the Treasury
The United States Mint is announcing pricing for the 2020 Basketball Hall of Fame Commemorative Coin Program as follows:
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Project Committee
Document Number: 2020-05121
Type: Notice
Date: 2020-03-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given of the cancellation of the open meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Project Committee scheduled for Monday, March 23, 2020 at 1:00 p.m. and Tuesday, March 24, 2020 at 8:00 a.m. Central Time, which was originally published in the Federal Register on March 9, 2020, (Volume 85, Number 46, Page 13706).
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee
Document Number: 2020-05120
Type: Notice
Date: 2020-03-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given of the cancellation of the open meeting of the Taxpayer Advocacy Panel Tax Taxpayer Communications Committee scheduled for Thursday, March 26, 2020 at 8:00 a.m. and Friday, March 27, 2020 at 12:00 p.m. Central Time, which was originally published in the Federal Register on March 9, 2020, (Volume 85, Number 46, Page 13707).
Open Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee
Document Number: 2020-05119
Type: Notice
Date: 2020-03-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice is hereby given of the cancellation of the open meeting of the Taxpayer Advocacy Panel Tax Notices and Correspondence Committee scheduled for Thursday, March 26, 2020 at 8:00 a.m. and Friday, March 27, 2020 at 12:00 p.m. Central Time, which was originally published in the Federal Register on March 9, 2020, (Volume 85, Number 46, Page 13708).