Department of Treasury July 30, 2010 – Federal Register Recent Federal Regulation Documents
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Lebanon Sanctions Regulations
The Department of the Treasury's Office of Foreign Assets Control (``OFAC'') is adding regulations to implement Executive Order 13441 of August 1, 2007, ``Blocking Property of Persons Undermining the Sovereignty of Lebanon or Its Democratic Processes and Institutions.''
Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions
This document removes the temporary regulations and provides final regulations that provide guidance to state and local governments that issue qualified zone academy bonds and to banks, insurance companies, and other taxpayers that hold those bonds on the program requirements for qualified zone academy bonds. The final regulations implement the amendments to section 1397E (discussed in this preamble) and provide guidance on the maximum term, permissible use of proceeds, and remedial actions for qualified zone academy bonds.
Extended Carryback of Losses to or From a Consolidated Group; Correction
This document contains corrections to final and temporary regulations (TD 9490) that were published in the Federal Register on Wednesday, June 23, 2010 (75 FR 35643) affecting corporations filing consolidated returns under section 1502. These regulations contain rules regarding the implementation of section 172(b)(1)(H) within a consolidated group and also permit certain acquiring consolidated groups to elect to waive all or a portion of the pre-acquisition carryback period pursuant to section 172(b)(1)(H) for specific losses attributable to certain acquired members.
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