Department of Treasury 2008 – Federal Register Recent Federal Regulation Documents

Results 351 - 400 of 1,089
First Savings Financial Group, Inc., Clarksville, IN; Approval of Conversion Application
Document Number: E8-19127
Type: Notice
Date: 2008-08-20
Agency: Department of the Treasury, Office of Thrift Supervision, Thrift Supervision Office, Department of Treasury
Transfers by Domestic Corporations That Are Subject to Section 367(a)(5); Distributions by Domestic Corporations That Are Subject to Section 1248(f)
Document Number: E8-18885
Type: Proposed Rule
Date: 2008-08-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations under sections 367(a), 367(a)(5), 367(b), 1248(a), 1248(e), 1248(f), and 6038B of the Internal Revenue Code (Code). The proposed regulations under sections 367(a)(5) and 367(b) apply when a domestic corporation transfers certain property to a foreign corporation in an exchange described in section 361(a) or (b). The proposed regulations under section 1248(e) suspend the application of section 1248(e) when capital gains are taxed at a rate equal to or greater than the rate at which ordinary income is taxed. The proposed regulations under section 1248(f) apply when a domestic corporation distributes stock of certain foreign corporations in a distribution to which section 337, 355, or 361 applies. The proposed regulations under section 1248(f) include regulations described in Notice 87-64 (1987-2 CB 375). The proposed regulations under section 6038B establish reporting requirements for certain transfers of property by a domestic corporation to a foreign corporation in certain exchanges described in section 361(a) or (b). Finally, the proposed regulations under section 367(a) include the regulations described in Notice 2008-10 (2008-3 IRB 277). The proposed regulations included in this document affect domestic corporations that transfer property to foreign corporations in certain transactions, or that distribute the stock of certain foreign corporations, and certain shareholders of such domestic corporations. The proposed regulations are necessary, in part, to provide guidance on changes to the law made by the Technical and Miscellaneous Revenue Act of 1988 (Pub. L. 100-647, 102 Stat. 3342).
Funding Opportunity Title: Notice of Funds Availability (NOFA) Inviting Applications for the FY 2009 Funding Round of the Community Development Financial Institutions (CDFI) Program
Document Number: E8-18960
Type: Notice
Date: 2008-08-15
Agency: Community Development Financial Institutions Fund, Department of Treasury, Department of the Treasury
Subject to funding availability, this NOFA is issued in connection with the FY 2009 funding round of the CDFI Program.
Privacy Act of 1974: Computer Matching Program
Document Number: E8-18818
Type: Notice
Date: 2008-08-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Pursuant to section 552a(e)(12) of the Privacy Act of 1974, as amended, and the Office of Management and Budget (OMB) Guidelines on the Conduct of Matching Programs, notice is hereby given of the conduct of the Internal Revenue Service Disclosure of Information to Federal, State and Local Agencies (DIFSLA) Computer Matching Program.
Proposed Collection; Comment Request for Regulation Project
Document Number: E8-18785
Type: Notice
Date: 2008-08-14
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 notice of proposed rulemaking, INTL-941-86, and temporary regulation, INTL-655-87 (TD 8178), Passive Foreign Investment Companies (Sec. Sec. 1.1294-1T and 1.1297-3T).
Information Reporting Requirements Under Internal Revenue Code Section 6039; Correction
Document Number: E8-18784
Type: Proposed Rule
Date: 2008-08-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice of proposed rulemaking (REG-103146-08) that was published in the Federal Register on Thursday, July 17, 2008 (73 FR 40999) relating to the return and information statement requirements under section 6039 of the Internal Revenue Code. These regulations reflect changes to section 6039 made by section 403 of the Tax Relief and Health Care Act of 2006. These proposed regulations affect corporations that issue statutory stock options and provide guidance to assist corporations in complying with the return and information statement requirements under section 6039.
S Corporation Guidance Under AJCA of 2004 and GOZA of 2005
Document Number: E8-18782
Type: Rule
Date: 2008-08-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that provide guidance regarding certain changes made to the rules governing S corporations under the American Jobs Creation Act of 2004 and the Gulf Opportunity Zone Act of 2005. The final regulations replace obsolete references in the current regulations and allow taxpayers to make proper use of the provisions that made changes to prior law. The final regulations include guidance on the S corporation family shareholder rules, the definitions of ``powers of appointment'' and ``potential current beneficiaries'' (PCBs) with regard to electing small business trusts (ESBTs), the allowance of suspended losses to the spouse or former spouse of an S corporation shareholder, and relief for inadvertently terminated or invalid qualified subchapter S subsidiary (QSub) elections. The final regulations affect S corporations and their shareholders.
Proposed Collection; Comment Request for Notice 210
Document Number: E8-18761
Type: Notice
Date: 2008-08-13
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 210, Preparation Instructions for Media Labels.
Proposed Collection; Comment Request For Regulation Project
Document Number: E8-18760
Type: Notice
Date: 2008-08-13
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 proposed regulations, REG-150313-01, Redemptions Taxable as Dividends.
Proposed Collection; Comment Request for Regulation Project
Document Number: E8-18759
Type: Notice
Date: 2008-08-13
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, IA-83-90 (TD 8383), Disclosure of Tax Return Information for Purposes of Quality or Peer Reviews, Disclosure of Tax Return Information Due to Incapacity or Death of Tax Return Preparer (Sec. 301.7216-2(o)).
Proposed Collection; Comment Request for Regulation Project
Document Number: E8-18758
Type: Notice
Date: 2008-08-13
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 proposed rulemaking regulations, REG-154000-04 Notice of Proposed Rulemaking) Diesel Fuel and Kerosene Excise Tax; Dye Injection.
Proposed Collection; Comment Request for Regulation Project
Document Number: E8-18757
Type: Notice
Date: 2008-08-13
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-106010-98 (TD 8901), Qualified Lessee Construction Allowances for Short-Term Leases (Sec. 1.110-1).
Application for Issuance of Subordinated Debt Securities/Notice of Issuance of Subordinated Debt or Mandatorily Redeemable Preferred Stock
Document Number: E8-18546
Type: Notice
Date: 2008-08-12
Agency: Department of the Treasury, Office of Thrift Supervision, Thrift Supervision Office, Department of 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 comment on proposed and continuing information collections, as required by the Paperwork Reduction Act of 1995, 44 U.S.C. 3507. The Office of Thrift Supervision within the Department of the Treasury will submit the proposed information collection requirement described below to the Office of Management and Budget (OMB) for review, as required by the Paperwork Reduction Act. Today, OTS is soliciting public comments on its proposal to extend this information collection.
Management Official Interlocks
Document Number: E8-18545
Type: Notice
Date: 2008-08-12
Agency: Department of the Treasury, Office of Thrift Supervision, Thrift Supervision Office, Department of 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 comment on proposed and continuing information collections, as required by the Paperwork Reduction Act of 1995, 44 U.S.C. 3507. The Office of Thrift Supervision within the Department of the Treasury will submit the proposed information collection requirement described below to the Office of Management and Budget (OMB) for review, as required by the Paperwork Reduction Act. Today, OTS is soliciting public comments on its proposal to extend this information collection.
Application Processing Fees
Document Number: E8-18544
Type: Notice
Date: 2008-08-12
Agency: Department of the Treasury, Office of Thrift Supervision, Thrift Supervision Office, Department of 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 comment on proposed and continuing information collections, as required by the Paperwork Reduction Act of 1995, 44 U.S.C. 3507. The Office of Thrift Supervision within the Department of the Treasury will submit the proposed information collection requirement described below to the Office of Management and Budget (OMB) for review, as required by the Paperwork Reduction Act. Today, OTS is soliciting public comments on its proposal to extend this information collection.
Capital Distribution
Document Number: E8-18543
Type: Notice
Date: 2008-08-12
Agency: Department of the Treasury, Office of Thrift Supervision, Thrift Supervision Office, Department of 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 comment on proposed and continuing information collections, as required by the Paperwork Reduction Act of 1995, 44 U.S.C. 3507. The Office of Thrift Supervision within the Department of the Treasury will submit the proposed information collection requirement described below to the Office of Management and Budget (OMB) for review, as required by the Paperwork Reduction Act. Today, OTS is soliciting public comments on its proposal to extend this information collection.
Departmental Offices; Proposed Collections; Comment Requests
Document Number: E8-18542
Type: Notice
Date: 2008-08-12
Agency: Department of the Treasury, Department of Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork burdens, invites the general public and other Federal agencies to comment on revisions of an information collection that are proposed for approval by the Office of Management and Budget. The Office of International Affairs within the Department of the Treasury is soliciting comments concerning Treasury International Capital Forms CQ-1 and CQ-2, Financial and Commercial Liabilities to, and Claims on, Unaffiliated Foreigners.
Departmental Offices; Proposed Collections; Comment Requests
Document Number: E8-18541
Type: Notice
Date: 2008-08-12
Agency: Department of the Treasury, Department of Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork burdens, invites the general public and other Federal agencies to comment on revisions of an information collection that are proposed for approval by the Office of Management and Budget. The Office of International Affairs within the Department of the Treasury is soliciting comments concerning Treasury International Capital (TIC) Form BQ-3, Report of Maturities of Selected Liabilities of Depository Institutions, Brokers and Dealers to Foreigners.
Departmental Offices; Proposed Collections; Comment Requests
Document Number: E8-18540
Type: Notice
Date: 2008-08-12
Agency: Department of the Treasury, Department of Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork burdens, invites the general public and other Federal agencies to comment on revisions of an information collection that are proposed for approval by the Office of Management and Budget. The Office of International Affairs within the Department of the Treasury is soliciting comments concerning Treasury International Capital Form BQ-2, Part 1: Report of Foreign Currency Liabilities to, and Claims on, Foreigners of Depository Institutions, Brokers, Dealers, and Their Domestic Customers; Part 2: Report of Customers' Foreign Currency Liabilities to Foreigners.
Departmental Offices; Proposed Collection; Comment Request
Document Number: E8-18539
Type: Notice
Date: 2008-08-12
Agency: Department of the Treasury, Department of Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork burdens, invites the general public and other Federal agencies to comment on revisions of an information collection that are proposed for approval by the Office of Management and Budget. The Office of International Affairs within the Department of the Treasury is soliciting comments concerning Treasury International Capital Form BQ-1, Report by Depository Institutions, Brokers and Dealers of Customers' U.S. Dollar Claims on Foreigners.
Departmental Offices; Proposed Collections; Comment Requests
Document Number: E8-18538
Type: Notice
Date: 2008-08-12
Agency: Department of the Treasury, Department of Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork burdens, invites the general public and other Federal agencies to comment on revisions of an information collection that are proposed for approval by the Office of Management and Budget. The Office of International Affairs within the Department of the Treasury is soliciting comments concerning Treasury International Capital (TIC) Form BL-2, Report by Depository Institutions, Brokers and Dealers of Customers' U.S. Dollar Liabilities to Foreigners.
Departmental Offices; Proposed Collections; Comment Requests
Document Number: E8-18537
Type: Notice
Date: 2008-08-12
Agency: Department of the Treasury, Department of Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork burdens, invites the general public and other Federal agencies to comment on revisions of two information collections that are proposed for approval by the Office of Management and Budget. The Office of International Affairs within the Department of the Treasury is soliciting comments concerning Treasury International Capital (TIC) Form BC, Report of U.S. Dollar Claims of Depository Institutions, Brokers, and Dealers on Foreigners; and Treasury International Capital (TIC) Form BL-1, Report of U.S. Dollar Liabilities of Depository Institutions, Brokers, and Dealers to Foreigners.
Proposed Establishment of the Happy Canyon of Santa Barbara Viticultural Area (2007R-311P)
Document Number: E8-18536
Type: Proposed Rule
Date: 2008-08-12
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
The Alcohol and Tobacco Tax and Trade Bureau proposes to establish the 23,941-acre ``Happy Canyon of Santa Barbara'' American viticultural area in Santa Barbara County, California. This area lies within the larger Santa Ynez Valley viticultural area and the multicounty Central Coast viticultural area. 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. We invite comments on this proposed addition to our regulations.
Proposed Establishment of the Upper Mississippi River Valley Viticultural Area (2007R-055P)
Document Number: E8-18535
Type: Proposed Rule
Date: 2008-08-12
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
The Alcohol and Tobacco Tax and Trade Bureau proposes to establish the 29,914-square mile ``Upper Mississippi River Valley'' American viticultural area in portions of southeast Minnesota, southwest Wisconsin, northwest Illinois, and northeast Iowa. 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. We invite comments on this proposed addition to our regulations.
Proposed Establishment of the Lake Chelan Viticultural Area (2007R-103P)
Document Number: E8-18534
Type: Proposed Rule
Date: 2008-08-12
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
The Alcohol and Tobacco Tax and Trade Bureau proposes to establish the 24,040-acre ``Lake Chelan'' American viticultural area in Chelan County, Washington. It lies within the larger Columbia Valley viticultural area in north-central Washington. 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. We invite comments on this proposed addition to our regulations.
Amendments to New Markets Tax Credit Regulations
Document Number: E8-18442
Type: Proposed Rule
Date: 2008-08-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations relating to the new markets tax credit under section 45D of the Internal Revenue Code (Code). The proposed regulations revise and clarify certain rules relating to recapture of the new markets tax credit and will affect certain taxpayers claiming the new markets tax credit. This document also provides a notice of a public hearing on these proposed regulations.
Additional Designations, Foreign Narcotics Kingpin Designation Act
Document Number: E8-18419
Type: Notice
Date: 2008-08-11
Agency: Department of the Treasury, Office of Foreign Assets Control, Foreign Assets Control Office, Department of Treasury
The Treasury Department's Office of Foreign Assets Control (``OFAC'') is publishing the names of fourteen additional entities and seventeen additional individuals whose property and interests in property have been blocked pursuant to the Foreign Narcotics Kingpin Designation Act (``Kingpin Act'') (21 U.S.C. 1901-1908, 8 U.S.C. 1182).
Open Meeting of the Financial Literacy and Education Commission
Document Number: E8-18414
Type: Notice
Date: 2008-08-11
Agency: Department of the Treasury, Department of Treasury
This notice announces the fifteenth meeting of the Financial Literacy and Education Commission, established by the Financial Literacy and Education Improvement Act (Title V of the Fair and Accurate Credit Transactions Act of 2003).
Community and Economic Development Entities, Community Development Projects, and Other Public Welfare Investments
Document Number: E8-18410
Type: Rule
Date: 2008-08-11
Agency: Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury, Comptroller of the Currency
On July 30, 2008, the President signed into law the Housing and Economic Recovery Act of 2008 (HERA). Section 2503 of the HERA revises the community development investment authority in 12 U.S.C. 24(Eleventh) to permit a national bank to make a broader range of investments designed primarily to promote the public welfare. This interim final rule implements the changes made to section 24(Eleventh) by the HERA.
Notification of Price for 8-8-08 Double Prosperity Set
Document Number: E8-18298
Type: Notice
Date: 2008-08-08
Agency: United States Mint, Department of Treasury, Department of the Treasury
The United States Mint is establishing the price for its 8-8- 08 Double Prosperity Set. Pursuant to 31 U.S.C. 5112(i) & (q), and in accordance with 31 U.S.C. 9701(b)(2)(B), the United States Mint is establishing the price of these coins. Effective August 1, 2008, the United States Mint commenced selling the 8-8-08 Double Prosperity Set according to the following price schedule:
Request for Citizens Coinage Advisory Committee Membership Applications
Document Number: E8-18277
Type: Notice
Date: 2008-08-08
Agency: United States Mint, Department of Treasury, Department of the Treasury
Pursuant to United States Code, title 31, section 5135(b), the United States Mint is reopening and extending the submission period for applications for appointment to the Citizens Coinage Advisory Committee (CCAC) as a member representing the interests of the general public in the coinage of the United States. The CCAC was established 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 produced by the United States Mint. Advise the Secretary of the Treasury with regard to the events, persons, or places that the CCAC recommends 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. Total membership consists of eleven voting members appointed by the Secretary of the Treasury: One person specially qualified by virtue of his or her education, training or experience as a nationally or internationally recognized curator in the United States of a numismatic collection; One person specially qualified by virtue of his or her experience in the medallic arts or sculpture; One person specially qualified by virtue of his or her education, training, or experience in American history; One person specially qualified by virtue of his or her education, training, or experience in numismatics; Three persons who can represent the interests of the general public in the coinage of the United States; and Four persons appointed by the Secretary of the Treasury on the basis of the recommendations by the House and Senate leadership. Members are appointed for a term of four years. No individual may be appointed to the CCAC while serving as an officer or employee of the Federal Government. The CCAC is subject to the direction of the Secretary of the Treasury. Meetings of the CCAC are open to the public and are held approximately six to eight times per year. The United States Mint is responsible for providing the necessary support, technical services and advice to the CCAC. CCAC members are not paid for their time or services, but, consistent with Federal Travel Regulations, members are reimbursed for their travel and lodging expenses to attend meetings. Members are Special Government Employees and are subject to the Standards of Ethical Conduct for Employees of the Executive Branch (5 CFR part 2653). The United States Mint will review all submissions and will forward its recommendations to the Secretary of the Treasury for appointment consideration. Candidates should include specific skills, abilities, talents, and credentials to support their applications. The United States Mint is also interested in candidates who have demonstrated leadership skills, have received recognition by their peers in their field of interest, have a record of participation in public service or activities, and are willing to commit the time and effort to participate in the CCAC meetings and related activities. Application Deadline: August 22, 2008. Receipt of Applications: Any member of the public wishing to be considered for participation on the committee should submit a resume and cover letter describing qualifications for membership, by fax to 202-756-6525 or by mail to the United States Mint, 801 9th Street, NW., Washington, DC 20001, Attn: Greg Weinman. Submissions must be postmarked no later than August 22, 2008. Individuals who submitted applications for appointment to the CCAC by the earlier January 20, 2008 deadline will continue to be considered for the open position and are not required to reapply. However, those with applications already on file may supplement their applications by the August 22, 2008 deadline.
Proposed Collection; Comment Request for Notice 2008-66
Document Number: E8-18235
Type: Notice
Date: 2008-08-08
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 2008-66, Relief from Certain Low-Income Housing Credit Requirements Due to Severe Storms and Flooding in Missouri.
Proposed Collection; Comment Request for Notice 2008-56
Document Number: E8-18234
Type: Notice
Date: 2008-08-08
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 2008-56, Relief from Certain Low-Income Housing Credit Requirements Due to Severe Storms and Flooding in Indiana.
Proposed Collection; Comment Request for Form 8850
Document Number: E8-18233
Type: Notice
Date: 2008-08-08
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 8850, Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits.
Proposed Collection; Comment Request for Form 8846
Document Number: E8-18232
Type: Notice
Date: 2008-08-08
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 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips.
Proposed Collection; Comment Request for Form 13013, 13013-A, 13013-B, and 13013-C
Document Number: E8-18229
Type: Notice
Date: 2008-08-08
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 Form 13013, Citizen Advocacy Panel Membership ApplicationNew York, 13013-A, Citizen Advocacy Panel Membership ApplicationMidwest, 13013-B, Citizen Advocacy Panel Membership ApplicationSouth Florida, and 13013-C, Citizen Advocacy Panel Membership ApplicationPacific Northwest.
Proposed Collection; Comment Request for Regulation Project
Document Number: E8-18223
Type: Notice
Date: 2008-08-08
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 proposed and temporary regulations, REG-146895-05 (TD 9412), Election To Expense Certain Refineries.
Proposed Collection; Comment Request for Regulation Project
Document Number: E8-18221
Type: Notice
Date: 2008-08-08
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-121063-97 (TD 8972), Averaging of Farm Income (Sec. 1.1301-1).
Proposed Collection; Comment Request for Regulation Project
Document Number: E8-18219
Type: Notice
Date: 2008-08-08
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 proposed and final regulations, REG- 116641-01, (TD 9136 (final)) and REG-163195-05 (NPRM), Information Reporting and Backup Withholding for Payment Card Transactions.
Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions
Document Number: E8-17953
Type: Proposed Rule
Date: 2008-08-07
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
These proposed regulations provide guidance concerning substantiation and reporting requirements for cash and noncash charitable contributions under section 170 of the Internal Revenue Code (Code). The regulations reflect the enactment of provisions of the American Jobs Creation Act of 2004 and the Pension Protection Act of 2006. The regulations provide guidance to individuals, partnerships, and corporations that make charitable contributions, and will affect any donor claiming a deduction for a charitable contribution after the date these regulations are published as final regulations in the Federal Register.
Interagency Bank Merger Act Application
Document Number: E8-18101
Type: Notice
Date: 2008-08-06
Agency: Department of the Treasury, Office of Thrift Supervision, Thrift Supervision Office, Department of Treasury
The proposed information collection request (ICR) described below has been submitted to the Office of Management and Budget (OMB) for review and approval, as required by the Paperwork Reduction Act of 1995. OTS is soliciting public comments on the proposal.
Unblocking of Specially Designated Narcotics Traffickers Pursuant to Executive Order 12978
Document Number: E8-17979
Type: Notice
Date: 2008-08-06
Agency: Department of the Treasury, Office of Foreign Assets Control, Foreign Assets Control Office, Department of Treasury
The Treasury Department's Office of Foreign Assets Control (``OFAC'') is publishing the names of six individuals whose property and interests in property have been unblocked pursuant to Executive Order 12978 of October 21, 1995, Blocking Assets and Prohibiting Transactions With Significant Narcotics Traffickers.
Additional Designations, Foreign Narcotics Kingpin Designation Act
Document Number: E8-17978
Type: Notice
Date: 2008-08-06
Agency: Department of the Treasury, Office of Foreign Assets Control, Foreign Assets Control Office, Department of Treasury
The Treasury Department's Office of Foreign Assets Control (``OFAC'') is publishing the names of 19 additional entities and individuals whose property and interests in property have been blocked pursuant to the Foreign Narcotics Kingpin Designation Act (``Kingpin Act'') (21 U.S.C. 1901-1908, 8 U.S.C. 1182).
REMIC Residual Interests-Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders)
Document Number: E8-17954
Type: Rule
Date: 2008-08-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to final regulations (TD 9415), that were published in the Federal Register on Monday, July 14, 2008 (73 FR 40171). The final regulations relates to income that is associated with a residual interest in a Real Estate Mortgage Investment Conduit (REMIC) and that is allocated through certain entities to foreign persons who have invested in those entities.
Section 108 Reduction of Tax Attributes for S Corporations
Document Number: E8-17952
Type: Proposed Rule
Date: 2008-08-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that provide guidance on the manner in which an S corporation reduces its tax attributes under section 108(b) for taxable years in which the S corporation has discharge of indebtedness income that is excluded from gross income under section 108(a). In particular, the regulations address situations in which the aggregate amount of the shareholders' disallowed section 1366(d) losses and deductions that are treated as a net operating loss tax attribute of the S corporation exceeds the amount of the S corporation's excluded discharge of indebtedness income. The proposed regulations will affect S corporations and their shareholders. This document also provides notice of a public hearing on these proposed regulations.
Rules for Home Construction Contracts
Document Number: E8-17830
Type: Proposed Rule
Date: 2008-08-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations amending the regulations under Sec. 1.460 to provide guidance to taxpayers in the home construction industry regarding accounting for certain long-term construction contracts that qualify as home construction contracts under section 460(e)(6) of the Internal Revenue Code (Code) and to provide guidance to taxpayers with long-term contracts under section 460(f) regarding certain changes in method of accounting for long-term contracts. This document also provides a notice of a public hearing on these proposed regulations.
Proposed Collection; Comment Request for Revenue Procedure 2008-XX
Document Number: E8-17829
Type: Notice
Date: 2008-08-04
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 Revenue Procedure 2008-XX, Exempt Organizations Voluntary Compliance Program (EOVCP).
Additional Designations of Entities Pursuant to Executive Order 13464
Document Number: E8-17747
Type: Notice
Date: 2008-08-04
Agency: Department of the Treasury, Office of Foreign Assets Control, Foreign Assets Control Office, Department of Treasury
The Treasury Department's Office of Foreign Assets Control (``OFAC'') is publishing the names of three newly designated entities whose property and interests in property are blocked pursuant to Executive Order 13464 of April 30, 2008, ``Blocking Property and Prohibiting Certain Transactions Related to Burma.''
Additional Designations of Entities Pursuant to Executive Order 13464
Document Number: E8-17745
Type: Notice
Date: 2008-08-04
Agency: Department of the Treasury, Office of Foreign Assets Control, Foreign Assets Control Office, Department of Treasury
The Treasury Department's Office of Foreign Assets Control (``OFAC'') is publishing the names of seven newly-designated entities whose property and interests in property are blocked pursuant to Executive Order 13464 of April 30, 2008, ``Blocking Property and Prohibiting Certain Transactions Related to Burma.''
Proposed Revision of Distilled Spirits Plant Regulations (2001R-194P)
Document Number: E8-17676
Type: Proposed Rule
Date: 2008-08-01
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 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.