Department of Treasury November 2005 – Federal Register Recent Federal Regulation Documents

Submission for OMB Review; Comment Request
Document Number: E5-6673
Type: Notice
Date: 2005-11-29
Agency: Department of the Treasury, Department of Treasury
Submission for OMB Review; Comment Request
Document Number: E5-6672
Type: Notice
Date: 2005-11-29
Agency: Department of the Treasury, Department of Treasury
Open Meeting of the Area 4 Taxpayer Advocacy Panel (Including the States of Illinois, Indiana, Kentucky, Michigan, Ohio, Tennessee, and Wisconsin)
Document Number: E5-6614
Type: Notice
Date: 2005-11-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 4 Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Proposed Collection; Comment Request for Regulation Project
Document Number: E5-6613
Type: Notice
Date: 2005-11-29
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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an existing final regulation, FI-189-84 (TD 8517), Debt Instruments With Original Issue Discount; Imputed Interest on Deferred Payment Sales or Exchanges of Property (Sec. Sec. 1.1272-3, 1.1273-2(h), 1.1274-3(d), 1.1274-5(b), 1.1274A-1(c), and 1.1274-3(b)).
Proposed Collection; Comment Request for Form 8023
Document Number: E5-6612
Type: Notice
Date: 2005-11-29
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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8023, Elections Under Section 338 for Corporations Making Qualified Stock Purchases.
Open Meeting of the Joint Committee of the Taxpayer Advocacy Panel
Document Number: E5-6611
Type: Notice
Date: 2005-11-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Joint Committee of the Taxpayer Advocacy Panel will be conducted via teleconference. The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Ad Hoc Committee of the Taxpayer Advocacy Panel
Document Number: E5-6610
Type: Notice
Date: 2005-11-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Ad Hoc Committee of the Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comments, ideas and suggestions on improving customer service at the Internal Revenue Service.
Sale and Issue of Marketable Book-Entry Bills, Notes, and Bonds; Correction
Document Number: 05-23333
Type: Rule
Date: 2005-11-29
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
The Bureau of the Public Debt published a final rule in the September 30, 2005, Federal Register, amending the Sale and Issue of Marketable Book-Entry Treasury Bills, Notes, and Bonds to permit Treasury bills, notes, and bonds to be held in the TreasuryDirect system. Several paragraphs were inadvertently omitted. This correction document corrects that omission.
Privacy Act of 1974; as Amended
Document Number: E5-6588
Type: Notice
Date: 2005-11-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Treasury Department, Internal Revenue Service, gives notice of a proposed alteration to the system of records entitled, ``Treasury/IRS 34.022National Background Investigation Center Management Information System,'' which is subject to the Privacy Act of 1974, as amended, 5 U.S.C. 552a.
Privacy Act of 1974, Proposed Implementation
Document Number: E5-6577
Type: Proposed Rule
Date: 2005-11-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In accordance with the requirements of the Privacy Act of 1974, 5 U.S.C. 552a, as amended, the Department of the Treasury gives notice of a proposed amendment to this part to exempt Internal Revenue Service (IRS) system of records, Treasury/IRS 34.022National Background Investigation Center Management Information System.
Agency Information Collection Activities: Proposed Extension of Information Collection; Comment Request
Document Number: E5-6509
Type: Notice
Date: 2005-11-25
Agency: Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury, Comptroller of the Currency
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. 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 OMB control number. The OCC is soliciting comment concerning its information collection titled, ``Recordkeeping Requirements for Securities Transactions12 CFR part 12.''
Departmental Offices; Privacy Act of 1974; System of Records
Document Number: 05-23241
Type: Notice
Date: 2005-11-25
Agency: Department of the Treasury, Department of Treasury
The Department of the Treasury, Office of the Treasury Inspector General for Tax Administration (TIGTA), gives notice of a proposed alteration to the system of records entitled ``Treasury/DO .311-TIGTA Office of Investigations Files,'' which is subject to the Privacy Act of 1974, as amended (5 U.S.C. 552a). The system was last published in its entirety in the Federal Register on May 22, 2003, at 68 FR 28046.
Agency Information Collection Activities: Submission for OMB Review; Comment Request
Document Number: 05-23124
Type: Notice
Date: 2005-11-23
Agency: Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury, Comptroller of the Currency
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. An agency may not conduct or sponsor, and a respondent is not required to respond to, an information collection unless the information collection displays a currently valid OMB control number. The OCC is soliciting comment concerning its proposed information collection titled, ``Customer Complaint Form.'' The OCC also gives notice that it has sent the information collection to OMB for review and approval.
Proposed Collection; Comment Request for Regulation Project
Document Number: E5-6408
Type: Notice
Date: 2005-11-22
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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an existing final regulation, INTL-868-89 (TD 8353), Information With Respect to Certain Foreign-Owned Corporations (Sec. Sec. 1.6038A-2 and 1.6038A-3).
Open Meeting of the Area 2 Taxpayer Advocacy Panel (Including the States of Delaware, North Carolina, South Carolina, New Jersey, Maryland, Pennsylvania, Virginia, West Virginia and the District of Columbia)
Document Number: E5-6407
Type: Notice
Date: 2005-11-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 2 Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California, Hawaii, and Nevada)
Document Number: E5-6406
Type: Notice
Date: 2005-11-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 7 committee of the Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel (TAP) is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. The TAP will use citizen input to make recommendations to the Internal Revenue Service.
Open Meeting of the Area 6 Taxpayer Advocacy Panel (Including the States of Arizona, Colorado, Idaho, Montana, New Mexico, North Dakota, Oregon, South Dakota, Utah, Washington and Wyoming)
Document Number: E5-6405
Type: Notice
Date: 2005-11-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 6 committee of the Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel (TAP) is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. The TAP will use citizen input to make recommendations to the Internal Revenue Service.
Submission for OMB Review; Comment Request-Voluntary Dissolution
Document Number: 05-23046
Type: Notice
Date: 2005-11-22
Agency: Department of the Treasury, Office of Thrift Supervision, Thrift Supervision Office, Department of Treasury
The proposed information collection requirement described below has been submitted to the Office of Management and Budget (OMB) for review, as required by the Paperwork Reduction Act of 1995. OTS is soliciting public comments on the proposal.
Financial Management Service; Proposed Collection of Information: Minority Bank Deposit Program (MBDP) Certification Form for Admission
Document Number: 05-23025
Type: Notice
Date: 2005-11-22
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
The Financial Management 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 a continuing information collection. By this notice, the Financial Management Service solicits comments concerning form FMS 3144 ``Minority Bank Deposit Program (MBDP) Certification Form for Admission''.
Fair Credit Reporting Medical Information Regulations
Document Number: 05-22830
Type: Rule
Date: 2005-11-22
Agency: Federal Deposit Insurance Corporation, Agencies and Commissions, Federal Reserve System, National Credit Union Administration, Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury, Office of Thrift Supervision, Comptroller of the Currency
The OCC, Board, FDIC, OTS, and NCUA (Agencies) are publishing final rules to implement section 411 of the Fair and Accurate Credit Transactions Act of 2003 (FACT Act). The final rules create exceptions to the statute's general prohibition on creditors obtaining or using medical information pertaining to a consumer in connection with any determination of the consumer's eligibility, or continued eligibility, for credit for all creditors. The exceptions permit creditors to obtain or use medical information in connection with credit eligibility determinations where necessary and appropriate for legitimate purposes, consistent with the Congressional intent to restrict the use of medical information for inappropriate purposes. The final rules also create limited exceptions to permit affiliates to share medical information with each other without becoming consumer reporting agencies. The final rules are substantially similar to the rules adopted by the Agencies on an interim final basis in June 2005.
Renewal Charter and Filing Letters for the IRS Advisory Committee on Tax Exempt and Government Entities
Document Number: 05-22725
Type: Notice
Date: 2005-11-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In accordance with the Federal Advisory Committee Act, Public Law 92-462, a renewal charter has been filed for the IRS Advisory Committee on Tax Exempt and Government Entities (ACT). The renewal charter was filed on Aug. 5, 2005, with the Committee on Finance of the United States Senate, the Committee on Ways and Means of the U.S. House of Representatives, and the Library of Congress. The renewal charter and copies of these filing letters are attached.
Partner's Distributive Share
Document Number: 05-22281
Type: Proposed Rule
Date: 2005-11-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The proposed regulations provide rules for testing the substantiality of an allocation under section 704(b) where the partners are look-through entities or members of a consolidated group, provide additional guidance on the effect of other provisions, such as section 482, upon the tax treatment of a partner with respect to the partner's distributive share under section 704(b), and revise the existing rules for determining the partners' interests in a partnership. The proposed regulations affect partnerships and their partners. This document also provides notice of a public hearing on these proposed regulations.
Open Meeting of the Area 5 Taxpayer Advocacy Panel (Including the States of Iowa, Kansas, Minnesota, Missouri, Nebraska, Oklahoma, and Texas)
Document Number: E5-6353
Type: Notice
Date: 2005-11-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 5 Taxpayer Advocacy Panel will be conducted. The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Publication of the Tier 2 Tax Rates
Document Number: E5-6352
Type: Notice
Date: 2005-11-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Publication of the tier 2 tax rates for calendar year 2006 as required by section 3241(d) of the Internal Revenue Code (26 U.S.C. section 3241). Tier 2 taxes on railroad employees, employers, and employee representatives are one source of funding for benefits under the Railroad Retirement Act.
Assessment of Fees
Document Number: 05-22815
Type: Rule
Date: 2005-11-17
Agency: Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury, Comptroller of the Currency
The Office of the Comptroller of the Currency (OCC) is issuing this interim final rule, with a request for comment, to amend its regulation at 12 CFR Part 8 concerning the timing of payments of OCC assessments. The interim final rule replaces the current process of assessment collection, which requires national banks to make the initial calculation of the amount due to the OCC. Under the revised assessment of fees process established by this interim rule, the OCC, rather than each national bank, will calculate the semiannual assessment fee based on the most recent Consolidated Reports of Condition and Income (Call Report). The fee will be due by March 31 and September 30 of each year, two months later than under the current process. Thus, payments that would have been due on January 31, 2006, will instead be due on March 31, 2006. The OCC will notify each national bank of the amount of its semiannual assessment and will automatically deduct that amount from each bank's designated bank account on the payment due date. The interim rule changes the assessment collection process only; it does not make any changes to the method for calculating assessments due from national banks.
One-Year Post-Employment Restrictions for Senior Examiners
Document Number: 05-22814
Type: Rule
Date: 2005-11-17
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, Office of Thrift Supervision, Comptroller of the Currency
The OCC, Board, FDIC and OTS (the Agencies) have jointly adopted final rules to implement section 6303(b) of the Intelligence Reform and Terrorism Prevention Act of 2004 (Intelligence Reform Act), which imposes post-employment restrictions on senior examiners of depository institutions and depository institution holding companies. Under section 6303(b), and the Agencies' final implementing rules, a senior examiner employed by an Agency or a Federal Reserve Bank (Reserve Bank) may not knowingly accept compensation as an employee, officer, director, or consultant from certain depository institutions or depository institution holding companies he or she examined, or from certain related entities, for one year after the examiner leaves the employment or service of the Agency or Reserve Bank. If an examiner violates the one-year restriction, the statute requires the appropriate Federal banking agency to seek an order of removal and prohibition, a civil money penalty of up to $250,000, or both. Section 10(k) will become effective on December 17, 2005.
Open Meeting of the Area 3 Taxpayer Advocacy Panel (Including the States of Florida, Georgia, Alabama, Mississippi, Louisiana, Arkansas, and Puerto Rico)
Document Number: E5-6304
Type: Notice
Date: 2005-11-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 3 Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Wage & Investment Reducing Taxpayer Burden (Notices) Issue Committee of the Taxpayer Advocacy Panel
Document Number: E5-6303
Type: Notice
Date: 2005-11-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Wage & Investment Reducing Taxpayer Burden (Notices) Issue Committee of the Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comments, ideas and suggestions on improving customer service at the Internal Revenue Service.
Submission for OMB Review; Comment Request
Document Number: 05-22706
Type: Notice
Date: 2005-11-16
Agency: Department of the Treasury, Department of Treasury
Community Reinvestment Act; Interagency Questions and Answers Regarding Community Reinvestment; Notice
Document Number: 05-22468
Type: Notice
Date: 2005-11-10
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, Comptroller of the Currency
This proposal would revise guidance of the staffs of the OCC, Board, and FDIC (collectively, ``the agencies'') relating to the Community Reinvestment Act (``the Act'' or ``CRA'') to address topics related to the revisions the agencies made to their regulations that implement the CRA. After reviewing comments on this proposal, these questions and answers will be added to the Interagency Questions and Answers, an existing document that contains informal staff guidance for examiners and other agency personnel, financial institutions, and the public. Public comment is invited on the proposed guidance, as well as any other community reinvestment issues.
Submission for OMB Review; Comment Request
Document Number: 05-22418
Type: Notice
Date: 2005-11-10
Agency: Department of the Treasury, Department of Treasury
Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 6039G
Document Number: 05-22417
Type: Notice
Date: 2005-11-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This notice is provided in accordance with IRC section 6039G, as amended, by the Health Insurance Portability and Accountability Act (HIPPA) of 1996. This listing contains the name of each individual losing United States citizenship (within the meaning of section 877(a)) with respect to whom the Secretary received information during the quarter ending September 30, 2005.
Submission for OMB Review; Comment Request
Document Number: 05-22339
Type: Notice
Date: 2005-11-09
Agency: Department of the Treasury, Department of Treasury
Submission for OMB Review; Comment Request
Document Number: 05-22338
Type: Notice
Date: 2005-11-09
Agency: Department of the Treasury, Department of Treasury
Guidance Under Section 951 for Determining Pro Rata Share; Correction
Document Number: 05-22262
Type: Rule
Date: 2005-11-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document corrects final regulations (TD 9222) that were published in the Federal Register on Thursday, August 25, 2005 (70 FR 49864). The final regulations under section 951(a) of the Internal Revenue Code (Code) provide guidance for determining a United States shareholder's pro rata share of a controlled foreign corporation's (CFC's) subpart F income, previously excluded subpart F income withdrawn from investment in less developed countries, and previously excluded subpart F income withdrawn from foreign base company shipping operations.
Guidance Under Section 951 for Determining Pro Rata Share; Correction
Document Number: 05-22260
Type: Rule
Date: 2005-11-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document corrects final regulations (TD 9222) that were published in the Federal Register on Thursday, August 25, 2005 (70 FR 49864). The final regulations under section 951(a) of the Internal Revenue Code (Code) provide guidance for determining a United States shareholder's pro rata share of a controlled foreign corporation's (CFC's) subpart F income, previously excluded subpart F income withdrawn from investment in less developed countries, and previously excluded subpart F income withdrawn from foreign base company shipping operations.
Fee Schedule for the Transfer of U.S. Treasury Book-Entry Securities Held on the National Book-Entry System
Document Number: 05-22225
Type: Notice
Date: 2005-11-09
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
The Department of the Treasury is announcing a new fee schedule for the transfer of book-entry securities maintained on the National Book-Entry System (NBES). This fee schedule will take effect on January 3, 2006. The basic fee for the transfer of a Treasury book- entry security will increase from $.21 to $.22. The Federal Reserve funds movement fee will be $.04, unchanged from the funds movement fee in effect since January 2, 2004, resulting in a combined fee of $.26 for each Treasury securities transfer. In addition to the basic fee, off-line transfers have a surcharge. The surcharge for an off-line Treasury book-entry transfer in CY 2006 will be $33.00, unchanged from CY 2005.
Open Meeting of the Area 4 Taxpayer Advocacy Panel (Including the States of Illinois, Indiana, Kentucky, Michigan, Ohio, Tennessee, and Wisconsin)
Document Number: 05-22282
Type: Notice
Date: 2005-11-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 4 Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Art Advisory Panel-Notice of closed meeting
Document Number: 05-22280
Type: Notice
Date: 2005-11-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Closed meeting of the Art Advisory Panel will be held in Washington, DC.
Agency Information Collection Activities: Proposed Information Collection; Comment Request
Document Number: 05-22135
Type: Notice
Date: 2005-11-07
Agency: Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury, Comptroller of the Currency
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. 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 OMB control number. The OCC is soliciting comment concerning its information collection titled, ``Community and Economic Development Entities, Community Development Projects12 CFR part 24.''
Federal Government Participation in the Automated Clearing House
Document Number: 05-22064
Type: Rule
Date: 2005-11-07
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
This interim final rule amends our regulation at 31 CFR part 210 (Part 210), which governs the use of the Automated Clearing House (ACH) system by Federal agencies. Part 210 adopts, with some exceptions, the ACH Rules developed by NACHAThe Electronic Payments Association (NACHA) as the rules governing the use of the ACH system by Federal agencies. We are issuing this rule to address changes that NACHA has made to the ACH Rules since the publication of NACHA's 2003 rule book.
Extension of Time for Filing Returns
Document Number: 05-21982
Type: Proposed Rule
Date: 2005-11-07
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 IRS is issuing final and temporary regulations relating to the simplification of procedures for automatic extensions of time to file certain returns. The text of those regulations also serves as the text of these proposed regulations.
Extension of Time for Filing Returns
Document Number: 05-21981
Type: Rule
Date: 2005-11-07
Agency: Department of the Treasury, Internal Revenue Service, Department of Treasury
This document contains final and temporary regulations relating to the simplification of procedures for obtaining automatic extensions of time to file certain returns. The portions of this document that are final regulations provide necessary cross-references to the temporary regulations. The temporary regulations allow individual income taxpayers and certain other taxpayers to obtain an automatic six-month extension of time to file certain returns by filing a single request. For these returns, the temporary regulations also remove the requirements for a signature and an explanation of the need for an extension of time to file. The temporary regulations affect taxpayers who are required to file certain returns and need an extension of time to file. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.
Low-Income Housing Credit Allocation and Certification; Revisions
Document Number: 05-21784
Type: Rule
Date: 2005-11-07
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains regulations that reduce the burden for taxpayers filing Form 8609, ``Low-Income Housing Credit Allocation and Certification.'' The regulations affect owners of low-income housing projects who claim the low-income housing credit.
Proposed Collection; Comment Request for Rev. Proc 2005-51
Document Number: E5-6109
Type: Notice
Date: 2005-11-04
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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Rev. Proc 2005-51, Revenue Procedures regarding I.R.C. 6707A(e) and Disclosure with the SEC.
Proposed Collection; Comment Request for Notice 2005-64
Document Number: E5-6108
Type: Notice
Date: 2005-11-04
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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Notice 2005-64, Foreign Tax Credit and Other Guidance under Section 965.
Proposed Collection; Comment Request for Form 8895
Document Number: E5-6107
Type: Notice
Date: 2005-11-04
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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8895, One-Time Dividends Received Deduction for Certain Cash Dividends from Controlled Foreign Corporations.
Income Attributable to Domestic Production Activities
Document Number: 05-21484
Type: Proposed Rule
Date: 2005-11-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations concerning the deduction for income attributable to domestic production activities under section 199. Section 199 was enacted as part of the American Jobs Creation Act of 2004, (the Act). The regulations will affect taxpayers engaged in certain domestic production activities. This document also provides a notice of a public hearing on these proposed regulations.
Submission for OMB Review; Comment Request
Document Number: 05-21923
Type: Notice
Date: 2005-11-03
Agency: Department of the Treasury, Department of Treasury
Financial Crimes Enforcement Network; Amendment to the Bank Secrecy Act Regulations-Requirement That Insurance Companies Report Suspicious Transactions
Document Number: 05-21918
Type: Rule
Date: 2005-11-03
Agency: Department of the Treasury, Department of Treasury
This document contains an amendment to the regulations implementing the statute generally referred to as the Bank Secrecy Act. The amendment requires insurance companies to report suspicious transactions to the Financial Crimes Enforcement Network. The amendment constitutes a further step in the creation of a comprehensive system for the reporting of suspicious transactions by the major categories of financial institutions operating in the United States.