Department of Treasury July 2007 – Federal Register Recent Federal Regulation Documents

Labeling and Advertising of Wines, Distilled Spirits and Malt Beverages
Document Number: E7-14774
Type: Proposed Rule
Date: 2007-07-31
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
The Alcohol and Tobacco Tax and Trade Bureau (TTB) proposes to amend its regulations to require a statement of alcohol content, expressed as a percentage of alcohol by volume, on all alcohol beverage products. This statement may appear on any label affixed to the container. TTB also proposes to require a Serving Facts panel on alcohol beverage labels, which would include a statement of calories, carbohydrates, fat, and protein. Industry members may also choose to disclose on the Serving Facts panel the number of U.S. fluid ounces of pure alcohol (ethyl alcohol) per serving as part of a statement that includes alcohol content expressed as a percentage of alcohol by volume. The proposed regulations would also specify new reference serving sizes for wine, distilled spirits, and malt beverages based on the amount of beverage customarily consumed as a single serving. However, TTB is not defining a standard drink in this document. TTB proposes to make these new requirements mandatory three years after the date of publication of the final rule in the Federal Register. The agency proposes these amendments to ensure that alcohol beverage labels provide consumers with adequate information about the product.
Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction
Document Number: E7-14624
Type: Rule
Date: 2007-07-31
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations that were published in the Federal Register on Tuesday, April 17, 2007 (73 FR 19234), relating to section 409A.
Diversification Requirements for Variable Annuity, Endowment, and Life Insurance Contracts
Document Number: E7-14620
Type: Proposed Rule
Date: 2007-07-31
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document proposes changes to the regulations concerning the diversification requirements of section 817(h) of the Internal Revenue Code (Code). The proposed changes would expand the list of holders whose beneficial interests in an investment company, partnership, or trust do not prevent a segregated asset account from looking through to the assets of the investment company, partnership, or trust, to satisfy the requirements of section 817(h). The proposed regulations also would remove the sentence in Sec. 1.817-5(a)(2) that provides that the payment required to remedy an inadvertent diversification failure must be based on the tax that would have been owed by the policyholders if they were treated as receiving the income on the contract. These proposed regulations would affect insurance companies that issue variable contracts and would affect policyholders who purchase such contracts.
Agency Information Collection Activities: Submission for OMB Review; Comment Request
Document Number: 07-3733
Type: Notice
Date: 2007-07-31
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 comment on the renewal of an 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 Office of Management and Budget (OMB) control number. The OCC is soliciting comment concerning an information collection titled, ``Interagency Statement on Complex Structured Finance Transactions.'' The OCC also gives notice that it has sent the information collection to OMB for review and approval.
Abandonment of Stock and Other Securities
Document Number: E7-14616
Type: Proposed Rule
Date: 2007-07-30
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
These proposed regulations provide guidance concerning the availability and character of a loss deduction under section 165 of the Internal Revenue Code for losses sustained from abandoned securities. These proposed regulations are necessary to clarify the tax treatment of losses from abandoned securities and will affect any taxpayer claiming a deduction for a loss from abandoned securities after the date these regulations are published as final regulations in the Federal Register.
Open Meeting of the Area 3 Committee of the Taxpayer Advocacy Panel (Including the States of Florida, Georgia, Alabama, Mississippi, Louisiana, and Arkansas, and the Territory of Puerto Rico)
Document Number: E7-14614
Type: Notice
Date: 2007-07-30
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 3 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.
Section 1248 Attribution Principles
Document Number: E7-14466
Type: Rule
Date: 2007-07-30
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations under section 1248 of the Internal Revenue Code (Code) that provide guidance for determining the earnings and profits attributable to stock of controlled foreign corporations (or former controlled foreign corporations) that are (were) involved in certain nonrecognition transactions. The final regulations are necessary in order to supplement and clarify existing guidance in the regulations under section 1248. The final regulations affect persons subject to the regulations under section 1248, as well as persons to which regulations under other Code provisions, such as section 367(b), apply to the extent that those regulations incorporate the principles of the section 1248 regulations. In addition, the final regulations provide that with respect to the sale by a foreign partnership of the stock of a corporation, the partners in such foreign partnership shall be treated as selling or exchanging their proportionate share of the stock of such corporation for purposes of section 1248.
Return Required by Subchapter T Cooperatives Under Section 6012
Document Number: E7-13489
Type: Rule
Date: 2007-07-30
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that prescribe the form that cooperatives must use to file their income tax returns. The regulations affect all cooperatives that are currently required to file an income tax return on either Form 1120, ``U.S. Corporation Income Tax Return,'' or Form 990-C, ``Farmers' Cooperative Association Income Tax Return.'' The new form will help the IRS to properly identify cooperatives and differentiate between cooperatives that must file returns within 2\1/2\ months of the end of the taxable year and those that must file within 8\1/2\ months of the end of the taxable year.
Entry of Taxable Fuel
Document Number: E7-14491
Type: Rule
Date: 2007-07-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations relating to the tax on the entry of taxable fuel into the United States. The final regulations affect enterers of taxable fuel, other importers of record, and certain sureties.
Section 67 Limitations on Estates or Trusts
Document Number: E7-14489
Type: Proposed Rule
Date: 2007-07-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that provide guidance on which costs incurred by estates or non-grantor trusts are subject to the 2-percent floor for miscellaneous itemized deductions under section 67(a). The regulations will affect estates and non-grantor trusts. This document also provides notice of a public hearing on these proposed regulations.
Submission for OMB Review; Comment Request
Document Number: E7-14470
Type: Notice
Date: 2007-07-26
Agency: Department of the Treasury, Department of Treasury
Submission for OMB Review; Comment Request
Document Number: E7-14467
Type: Notice
Date: 2007-07-26
Agency: Department of the Treasury, Department of Treasury
Submission for OMB Review; Comment Request
Document Number: E7-14462
Type: Notice
Date: 2007-07-26
Agency: Department of the Treasury, Department of Treasury
Application of Section 6404(g) of the Internal Revenue Code Suspension Provisions; Correction
Document Number: E7-14400
Type: Proposed Rule
Date: 2007-07-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to notice of proposed rulemaking by cross-reference to temporary regulations (REG-149036-04) that were published in the Federal Register on Thursday, June 21, 2007 (72 FR 34204) relating to the application of section 6404(g) of the Internal Revenue Code suspension provisions.
Application of Section 6404(g) of the Internal Revenue Code Suspension Provisions; Correction
Document Number: E7-14398
Type: Rule
Date: 2007-07-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to temporary regulations (TD 9333) that were published in the Federal Register on Thursday, June 21, 2007 (72 FR 34176) on the suspension of any interest, penalty, addition to tax, or additional amount with respect to listed transactions or undisclosed reportable transactions. The temporary regulations provide guidance to individual taxpayers who have participated in listed transactions or undisclosed reportable transactions.
Application of Section 6404(g) of the Internal Revenue Code Suspension Provisions; Correction
Document Number: E7-14397
Type: Proposed Rule
Date: 2007-07-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to the notice of proposed rulemaking (REG-149036-04) that were published in the Federal Register on Thursday, June 21, 2007 (72 FR 34199) proposing regulations for the suspension of interest, penalties, additions to tax or additional amounts under section 6404(g) of the Internal Revenue Code that explain the general rules for suspension as well as exceptions to those general rules.
Open Meeting of the Area 2 Committee of the Taxpayer Advocacy Panel (Including the States of Delaware, North Carolina, South Carolina, New Jersey, Maryland, Pennsylvania, Virginia, and West Virginia and the District of Columbia)
Document Number: E7-14394
Type: Notice
Date: 2007-07-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 2 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.
Open Meeting of the Area 1 Committee of the Taxpayer Advocacy Panel (Including the States of New York, Connecticut, Massachusetts, Rhode Island, New Hampshire, Vermont and Maine)
Document Number: E7-14393
Type: Notice
Date: 2007-07-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 1 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.
Open Meeting of the Area 4 Committee of the Taxpayer Advocacy Panel (Including the States of Illinois, Indiana, Kentucky, Michigan, Ohio, Tennessee, and Wisconsin)
Document Number: E7-14390
Type: Notice
Date: 2007-07-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 4 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 Small Business/Self Employed-Taxpayer Burden Reduction Committee of the Taxpayer Advocacy Panel
Document Number: E7-14388
Type: Notice
Date: 2007-07-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Small Business/Self EmployedTaxpayer Burden Reduction Committee of the Taxpayer Advocacy Panel will be conducted (via teleconference). The TAP will be discussing issues pertaining to increasing compliance and lessening the burden for Small Business/Self Employed individuals.
Privacy Act of 1974; Systems of Records
Document Number: C7-3558
Type: Notice
Date: 2007-07-26
Agency: Department of Defense, Internal Revenue Service, Department of Treasury, Office of the Secretary, Department of the Treasury, Defense Logistics Agency
Mortality Tables for Determining Present Value
Document Number: C7-2631
Type: Proposed Rule
Date: 2007-07-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Agency Information Collection Activities: Proposed Information Collection; Comment Request
Document Number: 07-3650
Type: Notice
Date: 2007-07-26
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 comment on the renewal of an 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 Office of Management and Budget (OMB) control number. The OCC is soliciting comment concerning an information collection titled, ``Examination Questionnaire.''
Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts
Document Number: 07-3649
Type: Rule
Date: 2007-07-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document promulgates final regulations under section 403(b) of the Internal Revenue Code and under related provisions of sections 402(b), 402(g), 402A, and 414(c). The regulations provide updated guidance on section 403(b) contracts of public schools and tax- exempt organizations described in section 501(c)(3). These regulations will affect sponsors of section 403(b) contracts, administrators, participants, and beneficiaries.
Submission for OMB Review; Comment Request
Document Number: E7-14275
Type: Notice
Date: 2007-07-24
Agency: Department of the Treasury, Department of Treasury
Alphabetical Listing of Blocked Persons, Specially Designated Nationals, Specially Designated Terrorists, Specially Designated Global Terrorists, Foreign Terrorist Organizations, and Specially Designated Narcotics Traffickers
Document Number: E7-13199
Type: Rule
Date: 2007-07-24
Agency: Department of the Treasury, Office of Foreign Assets Control, Foreign Assets Control Office, Department of Treasury
The Office of Foreign Assets Control (``OFAC'') of the Department of the Treasury is amending appendix A to 31 CFR chapter V to (1) reflect the addition or removal from appendix A, since it was last published, of the names of individuals and entities subject to the various economic sanctions programs administered by OFAC, and (2) provide updated identifying and clarifying information for certain individuals and entities included in the appendix. OFAC also is amending the notes to the appendices to 31 CFR chapter V to reflect the revisions to appendix A and changes in the status of several programs.
Agent for a Consolidated Group With Foreign Common Parent
Document Number: E7-14197
Type: Rule
Date: 2007-07-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations under section 1502 that provide the Internal Revenue Service with the authority to designate a domestic member of the consolidated group as a substitute agent to act as the sole agent for the group where a foreign entity is the group's common parent. The final regulations are necessary to clarify and explain the rules governing the designation of an agent for the members of a consolidated group. The regulations affect corporations that join in the filing of a consolidated Federal income tax return where the common parent of the consolidated group is a foreign entity that is treated as a domestic corporation pursuant to section 7874(b) of the Internal Revenue Code (Code) or as the result of a section 953(d) election.
Open Meeting of the Area 7 Committee of the Taxpayer Advocacy Panel (Including the States of Alaska, California, Hawaii, and Nevada)
Document Number: E7-14189
Type: Notice
Date: 2007-07-23
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 Ad Hoc Committee of the Taxpayer Advocacy Panel
Document Number: E7-14188
Type: Notice
Date: 2007-07-23
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.
Open Meeting of the Area 5 Committee of the Taxpayer Advocacy Panel (Including the States of Iowa, Kansas, Minnesota, Missouri, Nebraska, Oklahoma, and Texas)
Document Number: E7-14184
Type: Notice
Date: 2007-07-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 5 Committee of the 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.
Proposed Collection; Comment Request for Regulation Project
Document Number: E7-14101
Type: Notice
Date: 2007-07-20
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, PS-52-88 (TD 8455), Election to Expense Certain Depreciable Business Assets. (Sec. Sec. 1.179-2, 1.179-3).
Proposed Collection: Comment Request for Regulation Project
Document Number: E7-14098
Type: Notice
Date: 2007-07-20
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, EE-43-92 (TD 8619), Direct Rollovers and 20- Percent Withholding Upon Eligible Rollover Distributions From Qualified Plans (Sec. Sec. 1.401(a)(31)-1, 1.402(c)-2, 1.402(f)-1, 1.403(b)-2, and 31.3405(c)-1.
Proposed Collection: Comment Request for Regulation Project
Document Number: E7-14096
Type: Notice
Date: 2007-07-20
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 and temporary regulations, REG-120616-03 (TD 9145), Entry of Taxable Fuel, (Sec. Sec. 48.4081-1T(b) and 48.4081-3T(c)(ii) and (iv)).
Proposed Collection; Comment Request for Revenue Procedure 2006-XX
Document Number: E7-14095
Type: Notice
Date: 2007-07-20
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 Revenue Procedure 2006-XX, Section 45H Certification.
Open Meeting of the Taxpayer Assistance Center Committee of the Taxpayer Advocacy Panel
Document Number: E7-14090
Type: Notice
Date: 2007-07-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Assistance Center 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.
Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit (EITC) Issue Committee
Document Number: E7-14089
Type: Notice
Date: 2007-07-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee 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.
Guidance Under Section 1502; Amendment of Tacking Rule Requirements of Life-Nonlife Consolidated Regulations
Document Number: E7-14084
Type: Rule
Date: 2007-07-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations under section 1502 concerning the requirements for including insurance companies in a life-nonlife consolidated return. These regulations conform the consolidated return rules to certain changes in law. These regulations affect corporations filing life-nonlife consolidated returns.
Section 1367 Regarding Open Account Debt; Correction
Document Number: E7-14082
Type: Proposed Rule
Date: 2007-07-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document cancels a public hearing on proposed regulations under section 1367 of the Internal Revenue Code relating to the treatment of open account debt between S corporations and their shareholders.
Qualified Films Under Section 199; Correction
Document Number: E7-14080
Type: Proposed Rule
Date: 2007-07-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice of proposed rulemaking that was published in the Federal Register on Thursday, June 7, 2007 (72 FR 31478). These regulations involve the deduction for income attributable to domestic production activities under section 199 and affect taxpayers who produce qualified films under section 199(c)(4)(A)(i)(II) and (c)(6) and taxpayers who are members of an expanded affiliated group under section 199(d)(4).
Proposed Collection; Comment Request for Form 8851
Document Number: E7-14076
Type: Notice
Date: 2007-07-20
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 8851, Summary of Archer MSAs.
Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent
Document Number: E7-14053
Type: Rule
Date: 2007-07-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final and temporary regulations relating to the discharge of liens under section 7425 and return of wrongfully levied upon property under section 6343 of the Internal Revenue Code (Code) of 1986. These temporary regulations clarify that such notices and claims should be sent to the IRS official and office specified in the relevant IRS publications. The temporary regulations will affect parties seeking to provide the IRS with notice of a nonjudicial foreclosure sale and parties making administrative requests for return of wrongfully levied property. 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 in this issue of the Federal Register.
Change to Office To Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent
Document Number: E7-14051
Type: Proposed Rule
Date: 2007-07-20
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 temporary regulations relating to the discharge of liens under section 7425 and return of wrongfully levied upon property under section 6343 of the Internal Revenue Code (Code) of 1986. Those regulations clarify that such notices and claims should be sent to the IRS official and office specified in the relevant IRS publications. The regulations will affect parties seeking to provide the IRS with notice of a nonjudicial foreclosure sale and parties making administrative requests for return of wrongfully levied property. The text of those regulations also serves as the text of these proposed regulations.
Notification of Citizens Coinage Advisory Committee August 2007 Public Meeting
Document Number: E7-14022
Type: Notice
Date: 2007-07-20
Agency: United States Mint, Department of Treasury, Department of the Treasury
Pursuant to United States Code, Title 31, section 5135(b)(8)(C), the United States Mint announces the Citizens Coinage Advisory Committee (CCAC) public meeting and public forum scheduled for August 10, 2007, at the American Numismatic Association's World's Fair of Money [reg]. Date: August 10, 2007. Time: 10 a.m. to 11:30 p.m. (Public meeting followed by public forum). Location: Midwest Airlines Convention Center, 400 W. Wisconsin Ave., Milwaukee, WI 53203. Subject: Coin Designs, TBD. Interested persons should call 202-354-7502 for the latest update on meeting time and room location. Public Law 108-15 established the CCAC to: Advise 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. Advise 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. Make recommendations with respect to the mintage level for any commemorative coin recommended. For Further Information Contact: Cliff Northup, United States Mint Liaison to the CCAC; 801 Ninth Street, NW., Washington, DC 20220; or call 202-354-7200. Any member of the public interested in submitting matters for the CCAC's consideration is invited to submit them by fax to the following number: 202-756-6830.
Mortality Tables for Determining Present Value; Correction
Document Number: E7-13494
Type: Proposed Rule
Date: 2007-07-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to notice of proposed rulemaking that was published in the Federal Register on Tuesday, May 29, 2007 (72 FR 29456) providing mortality tables to be used in determining present value or making any computation for purposes of applying certain pension funding requirements.
List of Countries Requiring Cooperation With an International Boycott
Document Number: 07-3533
Type: Notice
Date: 2007-07-20
Agency: Office of the Secretary, Department of the Treasury, Department of Treasury
Financial Management Service, Senior Executive Service; Financial Management Service Performance Review Board
Document Number: 07-3531
Type: Notice
Date: 2007-07-20
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
This notice announces the appointment of members to the Financial Management Service (FMS) Performance Review Board (PRB).
Submission for OMB Review; Comment Request
Document Number: E7-13997
Type: Notice
Date: 2007-07-19
Agency: Department of the Treasury, Department of Treasury
Submission for OMB Review; Comment Request
Document Number: E7-13996
Type: Notice
Date: 2007-07-19
Agency: Department of the Treasury, Department of Treasury
Submission for OMB Review; Comment Request
Document Number: E7-13967
Type: Notice
Date: 2007-07-19
Agency: Department of the Treasury, Department of Treasury
Treatment of Excess Loss Accounts
Document Number: E7-13839
Type: Rule
Date: 2007-07-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations under section 1502. Section 1.1502-19(d) governs basis determinations and adjustments of subsidiary stock in certain transactions involving members of a consolidated group. Section 1.1502-80(c) governs the determination of when subsidiary stock is treated as worthless under section 165. These final regulations affect affiliated groups of corporations filing consolidated returns.