Department of Treasury January 2011 – Federal Register Recent Federal Regulation Documents

Agency Information Collection Activities: Submission for OMB Review; Joint Comment Request
Document Number: 2011-1945
Type: Notice
Date: 2011-01-28
Agency: Federal Deposit Insurance Corporation, Agencies and Commissions, Federal Reserve System, Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury, Office of Thrift Supervision
In accordance with the requirements of the Paperwork Reduction Act (PRA) of 1995 (44 U.S.C. chapter 35), the OCC, the Board, the FDIC, and the OTS (the ``agencies'') may not conduct or sponsor, and the respondent is not required to respond to, an information collection unless it displays a currently valid Office of Management and Budget (OMB) control number. On October 22, 2010, the agencies, under the auspices of the Federal Financial Institutions Examination Council (FFIEC), requested public comment for 60 days on a proposal to extend with revision the Advanced Capital Adequacy Framework Regulatory Reporting Requirements (FFIEC 101), which is a currently approved collection of information for each agency (75 FR 65402). No comments were received on the proposal. The agencies hereby give notice of their plan to submit to the OMB requests for approval of the FFIEC 101.
Agency Information Collection Activities: Submission for OMB Review; Joint Comment Request
Document Number: 2011-1815
Type: Notice
Date: 2011-01-28
Agency: Federal Deposit Insurance Corporation, Agencies and Commissions, Federal Reserve System, Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury
In accordance with the requirements of the Paperwork Reduction Act (PRA) of 1995 (44 U.S.C. chapter 35), the OCC, the Board, and the FDIC (the ``agencies'') may not conduct or sponsor, and the respondent is not required to respond to, an information collection unless it displays a currently valid Office of Management and Budget (OMB) control number. On September 30, 2010, the agencies, under the auspices of the Federal Financial Institutions Examination Council (FFIEC), requested public comment for 60 days on a proposal to extend, with revision, the Consolidated Reports of Condition and Income (Call Report), which are currently approved collections of information. After considering the comments received on the proposal, the FFIEC and the agencies will proceed with most, but not all, of the reporting changes that had been proposed and they will also revise two other Call Report items in response to commenters' recommendations. For some of the reporting changes that the agencies plan to implement, limited modifications have been made to the original proposals in response to the comments.
Offset of Tax Refund Payments To Collect Delinquent State Unemployment Compensation Debts
Document Number: 2011-1697
Type: Rule
Date: 2011-01-28
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
This rule implements the authority added by the SSI Extension for Elderly and Disabled Refugees Act of 2008 (``2008 Act''), as amended by the Claims Resolution Act of 2010 (2010 Act'') to offset overpayments of Federal taxes (referred to as ``tax refund offset'') to collect delinquent State unemployment compensation debts. The Department of the Treasury (Treasury) will incorporate the procedures necessary to collect State unemployment compensation debts as part of the Treasury Offset Program (TOP), a centralized offset program operated by the Financial Management Service (FMS), a Treasury bureau. FMS has promulgated a rule governing the offset of federal tax refunds to collect delinquent State income tax obligations. This rule amends FMS regulations to include unemployment compensation debts among the types of State debts that may be collected by tax refund offset. This rule does not affect any of the requirements or procedures for collecting delinquent State income tax obligations.
Proposed Collection; Comment Request for Form 1099-K
Document Number: 2011-1547
Type: Notice
Date: 2011-01-26
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 1099-K, Merchant Card and Third Party Payments.
Hybrid Retirement Plans
Document Number: C1-2010-25941
Type: Rule
Date: 2011-01-25
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Proposed Collection; Comment Request for Form 1040 and Schedules A, B, C, C-EZ, D, D-1, E, EIC, F, H, J, R, and SE, Form 1040A, Form 1040EZ, Form 1040NR, Form 1040NR-EZ, Form 1040X, and All Attachments to These Forms
Document Number: 2011-1409
Type: Notice
Date: 2011-01-25
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, 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 continuing information collections, as required by the Paperwork Reduction Act of 1995 (PRA), Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). This notice requests comments on all forms used by individual taxpayers: Form 1040, U.S. Individual Income Tax Return, and Schedules A, B, C, C-EZ, D, D-1, E, EIC, F, H, J, R, and SE; Form 1040A; Form 1040EZ; Form 1040NR; Form 1040NR-EZ; Form 1040X; and all attachments to these forms (see the Appendix to this notice).
Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction
Document Number: 2011-1408
Type: Rule
Date: 2011-01-25
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to final regulations (TD 9391) that were published in the Federal Register on Wednesday, April 9, 2008 (73 FR 19350) providing rules under section 937(b) of the Internal Revenue Code for determining whether income is derived from sources within a U.S. possession or territory specified in section 937(a)(1) (generally referred to in this preamble as a ``territory'') and whether income is effectively connected with the conduct of a trade or business within a territory as well as providing guidance under section 932 and other provisions related to the territories.
Nuclear Decommissioning Funds; Correction
Document Number: 2011-1215
Type: Rule
Date: 2011-01-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to final regulations (TD 9512) that were published in the Federal Register on Thursday, December 23, 2010 (75 FR 80697) relating to deductions for contributions to trusts maintained for decommissioning nuclear power plants.
Disclosure of Cochineal Extract and Carmine in the Labeling of Wines, Distilled Spirits, and Malt Beverages
Document Number: C1-2010-27733
Type: Proposed Rule
Date: 2011-01-20
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
Time for Payment of Certain Excise Taxes, and Quarterly Excise Tax Payments for Small Alcohol Excise Taxpayers
Document Number: 2011-1144
Type: Proposed Rule
Date: 2011-01-20
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
Elsewhere in this issue of the Federal Register, the Alcohol and Tobacco Tax and Trade Bureau is issuing a temporary rule to implement certain changes made to the Internal Revenue Code of 1986 by the Uruguay Round Agreement Act of 1994 and by the 2005 Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users. The temporary rule updates and reissues regulations pertaining to the semimonthly payments of excise tax on distilled spirits, wine, beer, tobacco products, and cigarette papers and tubes, and also reissues temporary regulations regarding quarterly payment of excise tax for small alcohol excise taxpayers. The text of the regulations in the temporary rule published elsewhere in this issue of the Federal Register serves as the text of the proposed regulations.
Time for Payment of Certain Excise Taxes, and Quarterly Excise Tax Payments for Small Alcohol Excise Taxpayers
Document Number: 2011-1142
Type: Rule
Date: 2011-01-20
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
This temporary rule updates and reissues Alcohol and Tobacco Tax and Trade Bureau regulations pertaining to the semimonthly payments of excise tax on distilled spirits, wine, beer, tobacco products, and cigarette papers and tubes, and also reissues temporary regulations regarding quarterly payment of excise tax for small alcohol excise taxpayers. The temporary regulations adopted in this document replace temporary regulations issued under T.D. ATF-365 and T.D. TTB-41, which were originally published in 1995 and 2006, respectively. TTB is soliciting comments from all interested parties on these regulatory provisions through a notice of proposed rulemaking, published elsewhere in this issue of the Federal Register.
Revision of American Viticultural Area Regulations
Document Number: 2011-1138
Type: Rule
Date: 2011-01-20
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
In this Treasury decision, the Alcohol and Tobacco Tax and Trade Bureau amends the regulations concerning the establishment of American viticultural areas (AVAs). The changes provide clearer regulatory standards for the establishment of AVAs and clarify the rules for preparing, submitting, and processing viticultural area petitions.
Proposed Addition of New Grape Variety Names for American Wines
Document Number: 2011-1134
Type: Proposed Rule
Date: 2011-01-20
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 amend its regulations by adding a number of new names to the list of grape variety names approved for use in designating American wines. In addition, TTB proposes to include separate entries for synonyms of existing entries so that readers can more readily find them and to correct one existing entry.
Rewards and Awards for Information Relating to Violations of Internal Revenue Laws
Document Number: 2011-928
Type: Proposed Rule
Date: 2011-01-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a proposed regulation relating to the payment of rewards under section 7623(a) of the Internal Revenue Code and awards under section 7623(b). The guidance is necessary to clarify the definition of proceeds of amounts collected and collected proceeds under section 7623. This regulation provides needed guidance to the general public as well as officers and employees of the IRS who review claims under section 7623.
Guidance on Reporting Interest Paid to Nonresident Aliens; Correction
Document Number: 2011-829
Type: Proposed Rule
Date: 2011-01-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice of proposed rulemaking and notice of public hearing (REG-146097-09) that was published in the Federal Register on Friday, January 7, 2011 (76 FR 1105) providing guidance on the reporting requirements for interest on deposits maintained at U.S. offices of certain financial institutions and paid to nonresident alien individuals.
User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents; Hearing Cancellation
Document Number: 2011-921
Type: Proposed Rule
Date: 2011-01-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document cancels a public hearing on proposed rulemaking that amends the regulations relating to the imposition of user fees for enrolled agents and enrolled retirement plan agents.
Agency Information Collection Activities: Proposed Agency Information Collection Activities; Comment Request
Document Number: 2011-799
Type: Notice
Date: 2011-01-14
Agency: Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury
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 a continuing 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 its information collection titled ``Loans in Areas Having Special Flood Hazards.''
Citizens Coinage Advisory Committee Meeting
Document Number: 2011-721
Type: Notice
Date: 2011-01-14
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 January 19, 2011. Date: January 19, 2011. Time: 9 a.m. to 12 p.m. Location: 8th Floor Board Room, United States Mint, 801 9th Street, NW., Washington, DC 20220. Subject: Full CCAC review and consideration of the draft report: ``A Blueprint for Advancing Artistic Creativity and Excellence in United States Coins and Medals,'' and discussion about preparing the CCAC 2010 Annual Report. Interested persons should call 202-354-7502 for the latest update on meeting time and room location. In accordance with 31 U.S.C. 5135, the CCAC: Advises 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. Advises 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. Makes recommendations with respect to the mintage level for any commemorative coin recommended.
Designation Pursuant to Executive Order 13396 of February 7, 2006, “Blocking Property of Certain Persons Contributing to the Conflict in Côte d'Ivoire”
Document Number: 2011-525
Type: Notice
Date: 2011-01-12
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 name of five individuals whose property and interests in property are blocked pursuant to Executive Order 13396 of February 7, 2006, ``Blocking Property of Certain Persons Contributing to the Conflict in C[ocirc]te d'Ivoire'' (the ``Order'').
Open Meeting of Taxpayer Advocacy Panel Notice Improvement Project Committee
Document Number: 2011-422
Type: Notice
Date: 2011-01-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Notice Improvement Project Committee will be conducted. The Taxpayer Advocacy Panel 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 Project Committee.
Document Number: 2011-421
Type: Notice
Date: 2011-01-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Committee
Document Number: 2011-420
Type: Notice
Date: 2011-01-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Project Committee
Document Number: 2011-419
Type: Notice
Date: 2011-01-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Taxpayer Advocacy Panel Small Business/Self Employed Correspondence Exam Toll Free
Document Number: 2011-418
Type: Notice
Date: 2011-01-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Small Business/ Self Employed Correspondence Exam Toll Free will be conducted. 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 7 Taxpayer Advocacy Panel (Including the States of Alaska, California, Hawaii, and Nevada)
Document Number: 2011-417
Type: Notice
Date: 2011-01-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 7 Taxpayer Advocacy Panel will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Taxpayer Advocacy Panel Small Business/Self Employed Correspondence Exam Practitioner Engagement
Document Number: 2011-415
Type: Notice
Date: 2011-01-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Small Business/ Self Employed Correspondence Exam Practitioner Engagement will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Taxpayer Advocacy Panel Joint Committee
Document Number: 2011-413
Type: Notice
Date: 2011-01-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Joint Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Area 6 Taxpayer Advocacy Panel (including the states of, Idaho, Iowa, Minnesota, Montana, Nebraska, North Dakota, Oregon, South Dakota, Utah, Washington, and Wyoming)
Document Number: 2011-411
Type: Notice
Date: 2011-01-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 6 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.
Open Meeting of the Area 3 Taxpayer Advocacy Panel (Including the States of Alabama, Georgia, Florida, Louisiana, Mississippi, Tennessee, and Puerto Rico.
Document Number: 2011-409
Type: Notice
Date: 2011-01-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 3 Taxpayer Advocacy Panel will be conducted. 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 Taxpayer Advocacy Panel (including the states of Arizona, Arkansas, Colorado, Kansas, New Mexico, Missouri, Oklahoma, and Texas)
Document Number: 2011-407
Type: Notice
Date: 2011-01-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 5 Taxpayer Advocacy Panel will be conducted. 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 2 Taxpayer Advocacy Panel (Including the States of Delaware, North Carolina, South Carolina, Maryland, Pennsylvania, Virginia, West Virginia and the District of Columbia)
Document Number: 2011-406
Type: Notice
Date: 2011-01-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 2 Taxpayer Advocacy Panel will be conducted. 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 Taxpayer Advocacy Panel (Including the States of New York, New Jersey, Connecticut, Massachusetts, Rhode Island, New Hampshire, Vermont and Maine)
Document Number: 2011-404
Type: Notice
Date: 2011-01-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 1 Taxpayer Advocacy Panel will be conducted. 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 Taxpayer Advocacy Panel (Including the States of Illinois, Indiana, Kentucky, Michigan, Ohio, and Wisconsin)
Document Number: 2011-403
Type: Notice
Date: 2011-01-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Area 4 Taxpayer Advocacy Panel will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee
Document Number: 2011-402
Type: Notice
Date: 2011-01-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas and suggestions on improving customer service at the Internal Revenue Service.
Office of Thrift Supervision
Document Number: 2011-400
Type: Notice
Date: 2011-01-12
Agency: Department of the Treasury, 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, 44 U.S.C. 3507. OTS is soliciting public comments on the proposal.
Proposed Collection; Comment Request for Notices 2010-83 and 2011-3
Document Number: 2011-279
Type: Notice
Date: 2011-01-11
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 2010-83, Funding Relief for Multiemployer Defined Benefit Plans under PRA 2010 and Notice 2011-3, Special Rules Relating to Funding Relief for Single-Employer Pension Plans under PRA 2010.
Proposed Collection; Comment Request for Form 15597
Document Number: 2011-277
Type: Notice
Date: 2011-01-11
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 15597, Foreclosure Sale Purchaser Contact Information Request.
Risk-Based Capital Guidelines: Market Risk
Document Number: 2010-32189
Type: Proposed Rule
Date: 2011-01-11
Agency: Federal Deposit Insurance Corporation, Agencies and Commissions, Federal Reserve System, 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), Board of Governors of the Federal Reserve System (Board), and Federal Deposit Insurance Corporation (FDIC) are requesting comment on a proposal to revise their market risk capital rules to modify their scope to better capture positions for which the market risk capital rules are appropriate; reduce procyclicality in market risk capital requirements; enhance the rules' sensitivity to risks that are not adequately captured under the current regulatory measurement methodologies; and increase transparency through enhanced disclosures. The proposal does not include the methodologies adopted by the Basel Committee on Banking Supervision for calculating the specific risk capital requirements for debt and securitization positions due to their reliance on credit ratings, which is impermissible under the Dodd-Frank Wall Street Reform and Consumer Protection Act. The proposal, therefore, retains the current specific risk treatment for these positions until the agencies develop alternative standards of creditworthiness as required by the Act. The proposed rules are substantively the same across the agencies.
Departmental Offices; Privacy Act of 1974, as Amended
Document Number: 2011-217
Type: Notice
Date: 2011-01-10
Agency: Department of the Treasury, Department of Treasury
In accordance with the Privacy Act of 1974, as amended, the Departmental Offices, U.S. Department of the Treasury (``Treasury'') gives notice of the establishment of a Privacy Act System of Records.
Modifications of Debt Instruments
Document Number: 2011-86
Type: Rule
Date: 2011-01-07
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations relating to the modification of debt instruments. The regulations clarify the extent to which the deterioration in the financial condition of the issuer is taken into account to determine whether a modified debt instrument will be recharacterized as an instrument or property right that is not debt. The regulations provide needed guidance to issuers and holders of debt instruments.
Property Traded on an Established Market
Document Number: 2011-83
Type: Proposed Rule
Date: 2011-01-07
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations relating to determining when property is traded on an established market (that is, publicly traded) for purposes of determining the issue price of a debt instrument. The regulations amend the current regulations to clarify the circumstances that cause property to be publicly traded. The regulations provide needed guidance to issuers and holders of debt instruments. This document also provides a notice of a public hearing on these proposed regulations.
Guidance on Reporting Interest Paid to Nonresident Aliens
Document Number: 2011-82
Type: Proposed Rule
Date: 2011-01-07
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that provide guidance on the reporting requirements for interest on deposits maintained at U.S. offices of certain financial institutions and paid to nonresident alien individuals. These proposed regulations affect persons making payments of interest with respect to such deposits. This document also provides a notice of public hearing on these proposed regulations and withdraws the notice of proposed rulemaking published on August 2, 2002 (67 FR 50386).
Agency Information Collection Activities: Proposed Information Collection; Comment Request
Document Number: 2011-13
Type: Notice
Date: 2011-01-06
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 a continuing 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 its information collection titled, ``Policy Communications Survey.''
Electronic Funds Transfer of Depository Taxes; Correction
Document Number: 2010-33357
Type: Rule
Date: 2011-01-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final and temporary regulations (TD 9507) that were published in the Federal Register on Tuesday, December 7, 2010 (75 FR 75897) providing guidance relating to Federal tax deposits (FTDs) by Electronic Funds Transfer (EFT). The temporary and final regulations provide rules under which depositors must use EFT for all FTDs and eliminate the rules regarding FTD coupons.
Electronic Funds Transfer of Depository Taxes; Correction
Document Number: 2010-33354
Type: Rule
Date: 2011-01-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9507) that were published in the Federal Register on Tuesday, December 7, 2010 (75 FR 75897) providing guidance relating to Federal tax deposits (FTDs) by Electronic Funds Transfer (EFT). The temporary and final regulations provide rules under which depositors must use EFT for all FTDs and eliminate the rules regarding FTD coupons.
United States-Oman Free Trade Agreement
Document Number: 2010-33350
Type: Rule
Date: 2011-01-06
Agency: Department of Homeland Security, U.S. Customs and Border Protection, Department of the Treasury, Department of Treasury
This document amends the U.S. Customs and Border Protection (``CBP'') regulations on an interim basis to implement the preferential tariff treatment and other customs-related provisions of the United StatesOman Free Trade Agreement entered into by the United States and the Sultanate of Oman.
2011 Numismatic Products Pricing
Document Number: 2010-33189
Type: Notice
Date: 2011-01-04
Agency: United States Mint, Department of Treasury, Department of the Treasury
The United States Mint is announcing the prices of its 2011 numismatic products. Pursuant to the authority that 31 U.S.C. 5111(2)(3) & 5112 grant the Secretary of the Treasury to mint, prepare and distribute numismatic items, and in accordance with 31 U.S.C. 9701(b), the United States Mint is announcing the prices of its 2011 numismatic products. Effective January 1, 2011, the United States Mint will commence selling the following numismatic products pursuant to the following price schedule:
Application and Renewal Fees Imposed on Surety Companies and Reinsuring Companies Increase in Fees Imposed
Document Number: 2010-33061
Type: Notice
Date: 2011-01-04
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
Effective December 31, 2010, The Department of the Treasury, Financial Management Service, is increasing the fees it imposes on and collects from surety companies and reinsuring companies.
Surety Companies Acceptable on Federal Bonds Change in NAIC Number and State of Incorporation; Westchester Fire Insurance Company
Document Number: 2010-33060
Type: Notice
Date: 2011-01-04
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
This is Supplement No. 6 to the Treasury Department Circular 570, 2010 Revision, published July 1, 2010, at 75 FR 38192.