Department of Treasury August 29, 2006 – Federal Register Recent Federal Regulation Documents

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User Fees Relating to Enrollment

Document Number: 06-7246

Type: Proposed Rule

Date: 2006-08-29

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

This document contains proposed amendments to the regulations relating to user fees for the special enrollment examination to become an enrolled agent, the application for enrollment of enrolled agents, and the renewal of this enrollment. The charging of user fees is authorized by the Independent Offices Appropriations Act (IOAA) of 1952. This document also contains a notice of public hearing on these proposed regulations.

https://regulations.justia.com/regulations/fedreg/2006/08/29/06-7246.html

Exclusion From Gross Income of Previously Taxed Earnings and Profits, and Adjustments to Basis of Stock in Controlled Foreign Corporations and of Other Property

Document Number: 06-7195

Type: Proposed Rule

Date: 2006-08-29

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

This document contains proposed regulations that provide guidance relating to the exclusion from gross income of previously taxed earnings and profits under section 959 of the Internal Revenue Code (Code) and related basis adjustments under section 961 of the Code. These regulations reflect relevant statutory changes made in years subsequent to 1983. These regulations also address a number of issues that the current section 959 and section 961 regulations do not clearly answer. These regulations, in general, will affect United States shareholders of controlled foreign corporations and their successors in interest.

https://regulations.justia.com/regulations/fedreg/2006/08/29/06-7195.html