Department of Treasury 2008 – Federal Register Recent Federal Regulation Documents

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Notification of Price Decreases for American Eagle Gold and Platinum Coins, American Buffalo Gold Coins, and First Spouse Gold Coins
Document Number: E8-27144
Type: Notice
Date: 2008-11-17
Agency: United States Mint, Department of Treasury, Department of the Treasury
The United States Mint is adjusting prices for its American Eagle Gold and Platinum Coins, American Buffalo Gold Coins, and First Spouse Gold Coins. Pursuant to the authority that 31 U.S.C. 5111(a) and 5112(k) grant the Secretary of the Treasury to mint and issue gold and platinum coins, and to prepare and distribute numismatic items, the United States Mint mints and issues 2008 American Eagle Gold and Platinum Coins, American Buffalo Gold Coins, and First Spouse Gold Coins. In accordance with 31 U.S.C. 9701(b)(2)(B), the United States Mint is changing the price of these coins to reflect decreases in the market price of gold and platinum. Effective on or about November 14, 2008, the United States Mint will commence selling the following 2008 American Eagle Gold and Platinum Coins, American Buffalo Gold Coins and First Spouse Gold Coins according to the following price schedule:
Section 1367 Regarding Open Account Debt; Correction
Document Number: E8-27024
Type: Rule
Date: 2008-11-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9428) that were published in the Federal Register on Monday, October 20, 2008 (73 FR62199) relating to the treatment of open account debt between S corporations and their shareholders. These final regulations provide rules regarding the definition of open account debt and the adjustments in basis of any indebtedness of an S corporation to a shareholder under section 1367(b)(2) of the Internal Revenue Code for shareholder advances and repayments on advances of open account debt. The regulations affect shareholders of S corporations and are necessary to provide guidance needed to comply with the applicable tax law.
Determining the Amount of Taxes Paid for Purposes of Section 901; Correction
Document Number: E8-27023
Type: Rule
Date: 2008-11-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final and temporary regulations (TD 9416) that were published in the Federal Register on Wednesday, July 16, 2008 (73 FR 40727) under section 901 of the Internal Revenue Code providing guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit.
Open Meeting of the President's Advisory Council on Financial Literacy
Document Number: E8-27018
Type: Notice
Date: 2008-11-14
Agency: Department of the Treasury, Department of Treasury
The President's Advisory Council on Financial Literacy will convene its sixth meeting on Thursday, December 4, 2008, via teleconference beginning at 2 p.m. Eastern Time. The telephone meeting will be open to the public. Members of the public interested in listening to the meeting should e-mail the Treasury Department at FinancialLiteracyCouncil@do.treas.gov to obtain the information on how to listen to the call. Individuals needing special accommodations to take part because of a disability should notify the contact person listed below.
Submission for OMB Review; Comment Request
Document Number: E8-27017
Type: Notice
Date: 2008-11-14
Agency: Department of the Treasury, Department of Treasury
Open Meeting of the Advisory Committee on the Ten-Year Framework for Energy and Environment Cooperation With China
Document Number: E8-26984
Type: Notice
Date: 2008-11-13
Agency: Department of the Treasury, Department of Treasury
The Department of Treasury's Advisory Committee on the Ten- Year Framework for Energy and Environment Cooperation with China will convene its first meeting on Monday, December 1, 2008, in the Cash Room of the main Department Building, 1500 Pennsylvania Avenue, NW., Washington, DC, beginning at 10 a.m. Eastern Time. The meeting will be open to the public.
Notification of Citizens Coinage Advisory Committee November 2008 Public Meeting
Document Number: E8-26938
Type: Notice
Date: 2008-11-13
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 scheduled for November 24, 2008.
Payments From the Presidential Primary Matching Payment Account
Document Number: E8-26639
Type: Rule
Date: 2008-11-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations under section 9037 of the Internal Revenue Code (Code) relating to the financing of presidential primary campaigns. The regulations relate to Treasury procedures for making payments from the Presidential Primary Matching Payment Account (Primary Account) to eligible primary candidates. These regulations affect all candidates eligible to receive payments from the Primary Account.
Government Securities: Call for Large Position Reports
Document Number: E8-26932
Type: Notice
Date: 2008-11-12
Agency: Department of the Treasury, Department of Treasury
The Department of the Treasury (``Department'' or ``Treasury'') called for the submission of Large Position Reports by those entities whose reportable positions in either the 2% Treasury Notes of September 2010 or the 3\1/8\% Treasury Notes of September 2013 equaled or exceeded $2 billion as of close of business November 6, 2008.
Agency Information Collection Activities: Submission for OMB Review; Comment Request
Document Number: E8-26698
Type: Notice
Date: 2008-11-10
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. Currently, the OCC is soliciting comment concerning a proposed new collection titled ``Customer Complaint Form.'' The OCC is also giving notice that it has submitted the collection to OMB for review.
Information Reporting for Discharges of Indebtedness
Document Number: E8-26676
Type: Rule
Date: 2008-11-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final and temporary regulations relating to information returns for cancellation of indebtedness by certain entities. The temporary regulations will avoid premature information reporting from certain businesses that are currently required to report and will reduce the number of information returns required to be filed. The temporary regulations will impact certain lenders who are currently required to file information returns under the existing regulations. The text of these temporary regulations also serves as the text of the proposed regulations as set forth in the Proposed Rules section in this issue of the Federal Register.
Information Reporting for Discharges of Indebtedness
Document Number: E8-26674
Type: Proposed Rule
Date: 2008-11-10
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 information returns for cancellation of indebtedness by certain entities. The temporary regulations will avoid premature information reporting from certain businesses that are currently required to report and will reduce the number of information returns required to be filed. The regulations will impact certain lenders who are currently required to file information returns under the existing regulations. The text of those temporary regulations also serves as text of these proposed regulations. This document also provides a notice of public hearing on these proposed regulations.
Rules of Practice and Procedure; Civil Money Penalty Inflation Adjustments
Document Number: E8-26654
Type: Rule
Date: 2008-11-10
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 amending its rules of practice and procedure, set forth at 12 CFR part 19, to adjust the maximum amount of each civil money penalty (CMP) within its jurisdiction to administer to account for inflation. This action, including the amount of the adjustment, is required under the Federal Civil Penalties Inflation Adjustment Act of 1990 (Inflation Adjustment Act), as amended by the Debt Collection Improvement Act of 1996. The OCC is also amending part 19 to add to our list of penalties a new CMP, which was authorized after the OCC last adjusted its CMPs.
Iranian Transactions Regulations
Document Number: E8-26642
Type: Rule
Date: 2008-11-10
Agency: Department of the Treasury, Office of Foreign Assets Control, Foreign Assets Control Office, Department of Treasury
The Office of Foreign Assets Control of the U.S. Department of the Treasury (``OFAC'') is amending the Iranian Transactions Regulations, to narrow the scope of existing section by revoking an authorization previously granted to U.S. depository institutions to process ``U-turn'' transfers, and to make certain other conforming and technical changes.
Unified Rule for Loss on Subsidiary Stock
Document Number: Z8-21006
Type: Rule
Date: 2008-11-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Election To Expense Certain Refineries; Hearing Cancellation
Document Number: E8-26426
Type: Proposed Rule
Date: 2008-11-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document cancels a public hearing on proposed rulemaking by cross-reference to temporary regulations under section 179C of the Internal Revenue Code relating to the election to expense qualified refinery property.
Information Reporting on Employer-Owned Life Insurance Contracts
Document Number: E8-26424
Type: Rule
Date: 2008-11-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations concerning information reporting on employer-owned life insurance contracts under section 6039I of the Internal Revenue Code (Code). This final regulation is necessary to provide taxpayers with guidance as to how the requirements of section 6039I should be applied. These regulations generally apply to taxpayers that are engaged in a trade or business and that are directly or indirectly a beneficiary of a life insurance contract covering the life of an insured who is an employee of the trade or business on the date the contract is issued.
Proposed Collection; Comment Request for Form 13925
Document Number: E8-26422
Type: Notice
Date: 2008-11-06
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 13925, Notice of Election of and Agreement To Special Lien Under Internal Revenue Code section 6324A and Regulations.
Agency Information Collection Activities: Submission for OMB Review; Comment Request
Document Number: E8-26419
Type: Notice
Date: 2008-11-06
Agency: Department of the Treasury, Department of 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. Currently, the OCC is soliciting comment concerning its extension of an information collection titled ``Debt Cancellation Contracts and Debt Suspension Agreements12 CFR 37.'' The OCC is also giving notice that it has submitted the collection to OMB for review.
Submission for OMB Review; Comment Request
Document Number: E8-26408
Type: Notice
Date: 2008-11-05
Agency: Department of the Treasury, Department of Treasury
Financial Crimes Enforcement Network; Withdrawal of the Notice of Proposed Rulemaking; Anti-Money Laundering Programs for Investment Advisers
Document Number: E8-26205
Type: Proposed Rule
Date: 2008-11-04
Agency: Department of the Treasury, Department of Treasury
The Financial Crimes Enforcement Network (``FinCEN'') is withdrawing the notice of proposed rulemaking, dated May 5, 2003, in which FinCEN proposed imposing on certain investment advisers a requirement to establish and implement an anti-money laundering program.
Financial Crimes Enforcement Network; Withdrawal of the Notice of Proposed Rulemaking; Anti-Money Laundering Programs for Commodity Trading Advisors
Document Number: E8-26204
Type: Proposed Rule
Date: 2008-11-04
Agency: Department of the Treasury, Department of Treasury
The Financial Crimes Enforcement Network (``FinCEN'') is withdrawing the notice of proposed rulemaking, dated May 5, 2003, in which FinCEN proposed requiring commodity trading advisors to establish and implement anti-money laundering programs.
Financial Crimes Enforcement Network; Withdrawal of the Notice of Proposed Rulemaking; Anti-Money Laundering Programs for Unregistered Investment Companies
Document Number: E8-26202
Type: Proposed Rule
Date: 2008-11-04
Agency: Department of the Treasury, Department of Treasury
The Financial Crimes Enforcement Network (``FinCEN'') is withdrawing the notice of proposed rulemaking, dated September 26, 2002, in which FinCEN proposed requiring unregistered investment companiessuch as hedge funds, commodity pools, and similar investment vehiclesto establish and implement anti-money laundering programs.
Offering of United States Savings Bonds, Series I
Document Number: E8-26173
Type: Rule
Date: 2008-11-04
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
A Series I savings bond accrues interest based on both a fixed rate of return and a semiannual inflation rate. A single, annual interest rate called the composite rate reflects the combined effects of the fixed rate and the semiannual inflation rate. This amendment clarifies that the fixed rate of return and the composite rate will always be greater than or equal to 0%. This amendment is for clarification purposes only and makes no substantive change to the existing regulations.
Prohibited Service at Savings and Loan Holding Companies Extension of Expiration Date of Temporary Exemption
Document Number: E8-26181
Type: Rule
Date: 2008-11-03
Agency: Department of the Treasury, Office of Thrift Supervision, Thrift Supervision Office, Department of Treasury
OTS is revising its rules implementing section 19(e) of the Federal Deposit Insurance Act (FDIA), which prohibits any person who has been convicted of any criminal offense involving dishonesty, breach of trust, or money laundering (or who has agreed to enter into a pretrial diversion or similar program in connection with a prosecution for such an offense) from holding certain positions with respect to a savings and loan holding company (SLHC). Specifically, OTS is extending the expiration date of a temporary exemption granted to persons who held positions with respect to a SLHC as of the date of the enactment of section 19(e). The revised expiration date for the temporary exemption is March 31, 2009.
Fee Schedule for the Transfer of U.S. Treasury Book-Entry Securities Held on the National Book-Entry System
Document Number: E8-26100
Type: Notice
Date: 2008-11-03
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
The Department of the Treasury is announcing a new fee schedule applicable to transfers of U.S. Treasury book-entry securities maintained on the National Book-Entry System (NBES) that occur on or after January 2, 2009. The basic fee for the transfer of a Treasury book-entry security will increase from $.28 to $.30. The Federal Reserve funds movement fee will remain at $.05, resulting in a combined fee of $.35 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 will remain $33.00.
Proposed Information Collection; Comment Request
Document Number: E8-26093
Type: Notice
Date: 2008-11-03
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. Currently, the OCC is soliciting comment concerning its extension, without change, of an information collection titled, ``Release of Non-Public Information12 CFR 4, Subpart C.''
Request for Applications for the IRS Advisory Committee on Tax Exempt and Government Entities
Document Number: E8-26075
Type: Notice
Date: 2008-10-31
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service (IRS) is requesting applications for membership to serve on the Advisory Committee on Tax Exempt and Government Entities (ACT). Applications will be accepted for the following vacancies, which will occur in June 2009: Two (2) employee plans; two (2) exempt organizations; two (2) Indian tribal governments; two (2) tax exempt bonds, and one (1) Federal, state and local governments. To ensure appropriate balance of membership, final selection from qualified candidates will be determined based on experience, qualifications, and other expertise.
Infrastructure Improvements Under Section 897
Document Number: E8-26074
Type: Proposed Rule
Date: 2008-10-31
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document describes issues that the IRS and the Treasury Department are considering addressing, in a notice of proposed rulemaking, under section 897 of the Internal Revenue Code (Code) regarding the definition of an interest in real property. The notice of proposed rulemaking would address certain rights granted by a governmental unit that are related to the lease, ownership, or use of real property. This document also invites comments from the public regarding these contemplated rules. All materials submitted will be available for public inspection and copying.
Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 6039G
Document Number: E8-26073
Type: Notice
Date: 2008-10-31
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 their United States citizenship (within the meaning of section 877(a)) with respect to whom the Secretary received information during the quarter ending September 30, 2008.
Section 108(e)(8) Application to Partnerships
Document Number: E8-25851
Type: Proposed Rule
Date: 2008-10-31
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations relating to the application of section 108(e)(8) of the Internal Revenue Code (Code) to partnerships and their partners. These regulations provide guidance regarding the determination of discharge of indebtedness income of a partnership that transfers a partnership interest to a creditor in satisfaction of the partnership's indebtedness (debt-for-equity exchange). The proposed regulations also provide that section 721 applies to a contribution of a partnership's recourse or nonrecouse indebtedness by a creditor to the partnership in exchange for a capital or profits interest in the partnership. This document also provides notice of a public hearing on these proposed regulations.
Advisory Council to the Internal Revenue Service; Meeting
Document Number: E8-25855
Type: Notice
Date: 2008-10-30
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service Advisory Council (IRSAC) will hold a public meeting on Wednesday, November 19, 2008.
Proposed Collection; Comment Request for Regulation Project
Document Number: E8-25854
Type: Notice
Date: 2008-10-30
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-54-89 (TD 8444). Applicable Conventions Under the Accelerated Cost Recovery System (Sec. 1.168(d)-1(b)(7)).
Proposed Collection; Comment Request for Regulation Project
Document Number: E8-25853
Type: Notice
Date: 2008-10-30
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 a final regulation, REG-146459-05 (TD 9324), Designated Roth Contributions under Section 402A.
Proposed Collection; Comment Request for Regulation Project
Document Number: E8-25852
Type: Notice
Date: 2008-10-30
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, REG-248770-96 (TD 8725). Miscellaneous Sections Affected by the Taxpayer Bill of Rights 2 and the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (Sec. 301.7430-2(c)).
Submission for OMB Review; Comment Request
Document Number: E8-25847
Type: Notice
Date: 2008-10-30
Agency: Department of the Treasury, Department of Treasury
Uniform Rules of Origin for Imported Merchandise
Document Number: E8-25731
Type: Proposed Rule
Date: 2008-10-30
Agency: Department of Homeland Security, U.S. Customs and Border Protection, Department of the Treasury, Department of Treasury
This document re-opens the period within which comments may be submitted in response to the proposed rule to amend the Customs and Border Protection (``CBP'') regulations to establish uniform rules governing CBP determinations of the country of origin of imported merchandise. The proposed rule was published in the Federal Register on July 25, 2008 (73 FR 43385) with comments due on or before September 23, 2008. The comment period was extended by a notice published in the Federal Register on September 8, 2008 (73 FR 51962), to October 23, 2008. This notice re-opens the comment period to afford interested parties an opportunity to consider the impact, if any, of the proposed rule on the country of origin of their goods in view of the publication of a final rule document in today's Federal Register which sets forth technical corrections to Sec. Sec. 102.20 and 102.21 of the CBP regulations (19 CFR 102.20 and 102.21).
Proposed Revision of Distilled Spirits Plant Regulations (2001R-194P); Extension of Comment Period
Document Number: E8-25896
Type: Proposed Rule
Date: 2008-10-29
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
In response to an industry association request, the Alcohol and Tobacco Tax and Trade Bureau extends the comment period for Notice No. 83, Proposed Revision of Distilled Spirits Plant Regulations, a notice of proposed rulemaking published in the Federal Register on May 8, 2008, for an additional 90 days.
Proposed Information Collections; Comment Request
Document Number: E8-25749
Type: Notice
Date: 2008-10-29
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
As part of our continuing effort to reduce paperwork and respondent burden, and as required by the Paperwork Reduction Act of 1995, we invite comments on the proposed or continuing information collections listed below in this notice.
Proposed Expansions of the Russian River Valley and Northern Sonoma Viticultural Areas; Reopening of Comment Period
Document Number: E8-25748
Type: Proposed Rule
Date: 2008-10-29
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
In response to an industry member request, the Alcohol and Tobacco Tax and Trade Bureau is reopening the comment period for Notice No. 90, Proposed Expansions of the Russian River Valley and Northern Sonoma Viticultural Areas, a notice of proposed rulemaking published in the Federal Register on August 20, 2008.
Establishment of the Leona Valley Viticultural Area (2007R-281P)
Document Number: E8-25747
Type: Rule
Date: 2008-10-29
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
This Treasury decision establishes the 13.4-square mile ``Leona Valley'' American viticultural area in northeastern Los Angeles County, California. We designate viticultural areas to allow vintners to better describe the origin of their wines and to allow consumers to better identify wines they may purchase.
Office of the Assistant Secretary for International Affairs; Survey of U.S. Ownership of Foreign Securities as of December 31, 2008
Document Number: E8-25733
Type: Notice
Date: 2008-10-29
Agency: Department of the Treasury, Department of Treasury
By this Notice and in accordance with 31 CFR 129, the Department of the Treasury is informing the public that it is conducting a mandatory survey of U.S. ownership of foreign securities as of December 31, 2008. This Notice constitutes legal notification to all United States persons (defined below) who meet the reporting requirements set forth in this Notice that they must respond to, and comply with, this survey. Additional copies of the reporting form SHCA (2008) and instructions may be printed from the Internet at: http:// www.treas.gov/tic/forms-sh.html. Definition: Pursuant to 22 U.S.C. 3102 a U.S. person is any individual, branch, partnership, associated group, association, estate, trust, corporation, or other organization (whether or not organized under the laws of any State), and any government (including a foreign government, the United States Government, a state, provincial, or local government, and any agency, corporation, financial institution, or other entity or instrumentality thereof, including a government- sponsored agency), who resides in the United States or is subject to the jurisdiction of the United States. Who Must Report: The panel for this survey is based upon the level of U.S. holdings of foreign securities reported on the December 2006 benchmark survey of U.S. holdings of foreign securities, and will consist primarily of the largest reporters on that survey. Entities required to report will be contacted individually by the Federal Reserve Bank of New York. Entities not contacted by the Federal Reserve Bank of New York have no reporting responsibilities. What to Report: This report will collect information on holdings by U.S. residents of foreign securities, including equities, long-term debt securities, and short-term debt securities (including selected money market instruments). How to Report: Copies of the survey forms and instructions, which contain complete information on reporting procedures and definitions, can be obtained at the Web site address given above in the SUMMARY, or by contacting the survey staff of the Federal Reserve Bank of New York at (212) 720-6300, e-mail: SHC.help@ny.frb.org. The mailing address is: Federal Reserve Bank of New York, Statistics Function, 4th Floor, 33 Liberty Street, New York, NY 10045-0001. Inquiries can also be made to Dwight Wolkow at (202) 622-1276, e-mail: comments2TIC@do.treas.gov. When to Report: Data must be submitted to the Federal Reserve Bank of New York, acting as fiscal agent for the Department of the Treasury, by March 6, 2009. Paperwork Reduction Act Notice: This data collection has been approved by the Office of Management and Budget (OMB) in accordance with the Paperwork Reduction Act and assigned control number 1505-0146. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a valid control number assigned by OMB. The estimated average annual burden associated with this collection of information is 48 hours per respondent for end-investors and custodians that file Schedule 3 reports covering their securities entrusted to U.S. resident custodians, 145 hours per respondent for large end-investors filing Schedule 2 reports, and 700 hours per respondent for large custodians of securities filing Schedule 2 reports. Comments concerning the accuracy of this burden estimate and suggestions for reducing this burden should be directed to the Department of the Treasury, Attention Administrator, International Portfolio Investment Data Reporting Systems, Room 5422, Washington, DC 20220, and to OMB, Attention Desk Officer for the Department of the Treasury, Office of Information and Regulatory Affairs, Washington, DC 20503.
Proposed Collection; Comment Request for Form 8927
Document Number: E8-25641
Type: Notice
Date: 2008-10-28
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 8927, Determination Under Section 860(e)(4) by a Qualified Investment Entity.
Extension of Time for Filing Returns; Hearing
Document Number: E8-25638
Type: Proposed Rule
Date: 2008-10-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides notice of a public hearing on proposed regulations by cross-reference to temporary regulations relating to the simplification of procedures for automatic extensions of time to file certain returns. These simplified procedures are aimed at reducing overall taxpayer burden.
Employer Comparable Contributions to Health Savings Accounts Under Section 4980G, and Requirement of Return for Filing of the Excise Tax Under Section 4980B, 4980D, 4980E or 4980G; Hearing
Document Number: E8-25635
Type: Proposed Rule
Date: 2008-10-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document cancels a public hearing on proposed rulemaking providing guidance on employer comparable contributions to Health Savings Accounts (HSAs) under section 4980G of the Internal Revenue Code as mended by sections 302, 305, and 306 of the Tax Relief and Health Care Act of 2006. The proposed regulations also provide guidance relating to the requirement of a return to accompany payment of the excise tax under section 4980B, 4980D, 4980E or 4980G of the Code and the time for filing that return. These proposed regulations would affect employers that contribute to employees' HSAs and Archer MSAs, employers or employee organizations that sponsor a group health plan, and certain third parties such as insurance companies or HMOs or third- party administrators who are responsible for providing benefits under the plan.
Proposed Collection; Comment Request for Regulation Project
Document Number: E8-25634
Type: Notice
Date: 2008-10-28
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 the existing final regulations, FI-189-84 (TD 8517, Final), Debt Instruments With Original Discount; Imputed Interest on Deferred Payment Sales or Exchanges of Property.
Third-Party Disclosure in IRS Regulations; Proposed Collection; Comment Request for Regulation Project
Document Number: E8-25632
Type: Notice
Date: 2008-10-28
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 existing regulations, Third-Party Disclosure Requirements in IRS Regulations.
Proposed Collection; Comment Request for Form 8894
Document Number: E8-25631
Type: Notice
Date: 2008-10-28
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 8894, Request to Revoke Partnership Level Tax Treatment Election.
Proposed Collection; Comment Request for Regulation Project
Document Number: E8-25603
Type: Notice
Date: 2008-10-28
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-102-86 (TD 8316), Cooperative Housing Corporations (Sec. 1.216-1(d)(2)).
Proposed Collection; Comment Request for Form 8899
Document Number: E8-25602
Type: Notice
Date: 2008-10-28
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 8899, Notice of Income Donated Intellectual Property.