Department of Treasury December 28, 2009 – Federal Register Recent Federal Regulation Documents

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Offset of Tax Refund Payments To Collect Past-Due, Legally Enforceable Nontax Debt

Document Number: E9-30550

Type: Rule

Date: 2009-12-28

Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury

The Department of the Treasury, Financial Management Service (FMS), is amending its regulation governing the centralized offset of tax refund payments to collect nontax debts owed to the United States. The amendment authorizes the offset of Federal tax refunds irrespective of the amount of time the debt has been outstanding.

https://regulations.justia.com/regulations/fedreg/2009/12/28/E9-30550.html

Apportionment of Tax Items Among the Members of a Controlled Group of Corporations

Document Number: E9-30547

Type: Rule

Date: 2009-12-28

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

This document contains final regulations that provide guidance to corporations that are component members of a controlled group of corporations and to consolidated groups filing life-nonlife Federal income tax returns. They provide guidance to component members regarding the apportionment of tax benefit items and the amount and type of information they are required to submit with their returns.

https://regulations.justia.com/regulations/fedreg/2009/12/28/E9-30547.html