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

Proposed Collection; Comment Request for Form 1041-N
Document Number: 2011-13138
Type: Notice
Date: 2011-05-27
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)). The IRS is soliciting comments concerning Form 1041-N U.S. Income Tax Return for Electing Alaska Native Settlement Trusts.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2011-13136
Type: Notice
Date: 2011-05-27
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)). The IRS is soliciting comments concerning information collection requirements related to Dollar-Value LIFO Regulations; Inventory Price Index Computation Method.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2011-13135
Type: Notice
Date: 2011-05-27
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)). The IRS is soliciting comments concerning information collection requirements related to New Markets Tax Credits.
Proposed Collection; Comment Request For Regulation Project
Document Number: 2011-13134
Type: Notice
Date: 2011-05-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Proposed Collection; Comment Request for Regulation Project
Document Number: 2011-13133
Type: Notice
Date: 2011-05-27
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)). The IRS is soliciting comments concerning information collection requirements related to Guidance Necessary to Facilitate Electronic Tax Administration.
Proposed Collection; Comment Request for Form 8050
Document Number: 2011-13132
Type: Notice
Date: 2011-05-27
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 8050, Direct Deposit of Corporate Tax Refund.
Proposed Collection; Comment Request for Form 12854
Document Number: 2011-13131
Type: Notice
Date: 2011-05-27
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 12854, Prior Government Service Information.
Proposed Collection; Comment Request for Revenue Procedure 99-17
Document Number: 2011-13130
Type: Notice
Date: 2011-05-27
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 information collection requirements related to Revenue Procedure 99-17, Mark to Market Election for Commodities Dealers and Securities and Commodities Traders.
Proposed Collection; Comment Request for Form 12885
Document Number: 2011-13129
Type: Notice
Date: 2011-05-27
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 12885, Supplement to OF-612, Optional Application for Federal Employment.
Advisory Group to the Internal Revenue Service Tax Exempt and Government Entities Division (TE/GE); Meeting
Document Number: 2011-13125
Type: Notice
Date: 2011-05-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Advisory Committee on Tax Exempt and Government Entities (ACT) will hold a public meeting on Wednesday, June 15, 2011.
Proposed Collection; Comment Request for Form 8302
Document Number: 2011-13124
Type: Notice
Date: 2011-05-27
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 8302, Direct Deposit or Refund of $1 Million or More.
Art Advisory Panel-Notice of Closed Meeting
Document Number: 2011-13027
Type: Notice
Date: 2011-05-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Closed meeting of the Art Advisory Panel will be held in Washington, DC.
Office of Thrift Supervision Integration; Dodd-Frank Act Implementation
Document Number: 2011-12859
Type: Proposed Rule
Date: 2011-05-26
Agency: Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury
The Office of the Comptroller of the Currency (OCC) is proposing to amend its regulations governing organization and functions, availability and release of information, and post-employment restrictions for senior examiners; and assessment of fees to incorporate the transfer of certain functions of the Office of Thrift Supervision (OTS) to the OCC pursuant to Title III of the Dodd-Frank Wall Street Reform and Consumer Protection Act. The OCC also is proposing amendments to its rules pertaining to change in control of credit card banks and trust banks to implement section 603 of the Act; deposit-taking by uninsured Federal branches to implement section 335 of the Act; and its preemption and visitorial powers rules, subpart D, to implement various sections of the Act.
Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)
Document Number: 2011-12841
Type: Notice
Date: 2011-05-25
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In 1998 the Internal Revenue Service established the Electronic Tax Administration Advisory Committee (ETAAC). The primary purpose of ETAAC is to provide an organized public forum for discussion of electronic tax administration issues in support of the overriding goal that paperless filing should be the preferred and most convenient method of filing tax and information returns. ETAAC offers constructive observations about current or proposed policies, programs, and procedures, and suggests improvements. The ETAAC will share recommendations and discuss the Annual Report to Congress.
Proposed Collection; Comment Request for Form 843
Document Number: 2011-12840
Type: Notice
Date: 2011-05-25
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 843, Claim for Refund and Request for Abatement.
Proposed Collection; Comment Request for Form CT-1
Document Number: 2011-12839
Type: Notice
Date: 2011-05-25
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 CT-1, Employer's Annual Railroad Retirement Tax Return.
Proposed Collection; Comment Request on Burden Relating to Regulation Project
Document Number: 2011-12838
Type: Notice
Date: 2011-05-25
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 burden related to existing final regulations, TD 8700, Mark to Market for Dealers in Securities (Sec. Sec. 1.475(b)-4, and 1.475(c)- 1).
Proposed Collection; Comment Request for Form 3115
Document Number: 2011-12837
Type: Notice
Date: 2011-05-25
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 3115, Application for Change in Accounting Method.
Proposed Collection; Comment Request for Form 5713 and Schedules A, B, and C (Form 5713)
Document Number: 2011-12836
Type: Notice
Date: 2011-05-25
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 5713, International Boycott Report.
Proposed Collection; Comment Request for Form 5309
Document Number: 2011-12834
Type: Notice
Date: 2011-05-25
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 5309, Application for Determination of Employee Stock Ownership Plan.
Proposed Collection; Comment Request for Forms 8329 and 8330
Document Number: 2011-12833
Type: Notice
Date: 2011-05-25
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 8329, Lender's Information Return for Mortgage Credit Certificates (MCCs) and Form 8330, Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs).
Proposed Collection; Comment Request for Regulation Project
Document Number: 2011-12832
Type: Notice
Date: 2011-05-25
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 certain returned magazines, paperbacks or records.
Proposed Collection; Comment Request for Revenue Procedure 2002-23
Document Number: 2011-12831
Type: Notice
Date: 2011-05-25
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 2002-23, Taxation of Canadian Retirement Plans Under U.S.Canada Income Tax Treaty.
Proposed Collection; Comment Request for Revenue Procedure 99-21
Document Number: 2011-12830
Type: Notice
Date: 2011-05-25
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 disability suspension.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2011-12829
Type: Notice
Date: 2011-05-25
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 adjustments to basis of stock and indebtedness to shareholders of S corporations and treatment of distributions by S corporations to shareholders.
Taxpayer Assistance Orders; Correction
Document Number: 2011-12791
Type: Rule
Date: 2011-05-25
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to final regulations (TD 9519) that were published in the Federal Register on Friday, April 1, 2011 (76 FR 18059) relating to taxpayer assistance orders.
Establishment of the Antelope Valley of the California High Desert Viticultural Area
Document Number: 2011-12823
Type: Rule
Date: 2011-05-24
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
This Treasury decision establishes the 665-square mile ``Antelope Valley of the California High Desert'' American viticultural area in Los Angeles and Kern Counties, California. The Alcohol and Tobacco Tax and Trade Bureau designates viticultural areas to allow vintners to better describe the origin of their wines and to allow consumers to better identify wines they may purchase.
Proposed Establishment of the Coombsville Viticultural Area (2010R-009P)
Document Number: 2011-12822
Type: Proposed Rule
Date: 2011-05-24
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 11,075-acre ``Coombsville'' viticultural area in Napa County, California. The proposed viticultural area lies within the Napa Valley viticultural area and the multicounty North Coast viticultural area. TTB designates viticultural areas to allow vintners to better describe the origin of their wines and to allow consumers to better identify wines they may purchase. TTB invites comments on this proposed addition to the TTB regulations.
Proposed Establishment of the Naches Heights Viticultural Area (2009R-107P)
Document Number: 2011-12820
Type: Proposed Rule
Date: 2011-05-24
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 13,254-acre ``Naches Heights'' American viticultural area in Yakima County, Washington. TTB designates viticultural areas to allow vintners to better describe the origin of their wines and to allow consumers to better identify wines they may purchase. TTB invites comments on this proposed addition to the Bureau's regulations.
Community Volunteer Income Tax Assistance (VITA) Matching Grant Program-Availability of Application Packages
Document Number: 2011-12797
Type: Notice
Date: 2011-05-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides notice of the availability of application packages for the 2012 Community Volunteer Income Tax Assistance (VITA) Matching Grant Program.
Tax Counseling for the Elderly (TCE) Program Availability of Application Packages
Document Number: 2011-12794
Type: Notice
Date: 2011-05-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides notice of the availability of Application Packages for the 2012 Tax Counseling for the Elderly (TCE) Program.
Controlled Groups; Deferral of Losses; Correction
Document Number: 2011-12788
Type: Proposed Rule
Date: 2011-05-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to notice of proposed rulemaking (REG-118761-09) that was published in the Federal Register on Thursday, April 21, 2011 (76 FR 22336). The proposed regulations provide guidance concerning the time for taking into account deferred losses on the sale or exchange of property between members of a controlled group.
Art Advisory Panel-Notice of Closed Meeting
Document Number: 2011-12727
Type: Notice
Date: 2011-05-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Closed meeting of the Art Advisory Panel will be held in Washington, DC.
Treatment of Property Used To Acquire Parent Stock or Securities in Certain Triangular Reorganizations Involving Foreign Corporations
Document Number: 2011-12279
Type: Rule
Date: 2011-05-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations under section 367 of the Internal Revenue Code (Code) relating to the treatment of property used to acquire parent stock or securities in certain triangular reorganizations involving foreign corporations. The regulations finalize proposed regulations and withdraw temporary regulations published on May 27, 2008 (TD 9400). The regulations affect corporations that engage in certain triangular reorganizations involving one or more foreign corporations.
Proposed Collection; Comment Request for Form 8842
Document Number: 2011-11599
Type: Notice
Date: 2011-05-12
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 8842, Election To Use Different Annualization Periods for Corporate Estimated Tax.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2011-11598
Type: Notice
Date: 2011-05-12
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)). The IRS is soliciting comments concerning information collection requirements related to Amortizable Bond Premium.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2011-11596
Type: Notice
Date: 2011-05-12
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)). The IRS is soliciting comments concerning information collection requirements related to Simplification of Entity Classification Rules.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2011-11595
Type: Notice
Date: 2011-05-12
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)). The IRS is soliciting comments concerning information collection requirements related to Deductions and Reductions In Earnings and Profits (or Accumulated Profits) With Respect to Certain Foreign Deferred Compensation Plans Maintained by Certain Foreign Corporations or by Foreign Branches of Domestic Corporations.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2011-11594
Type: Notice
Date: 2011-05-12
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)). The IRS is soliciting comments concerning information collection related to Limitations on Corporate Net Operating Loss.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2011-11593
Type: Notice
Date: 2011-05-12
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)). The IRS is soliciting comments concerning information collection related to Private Foundation Disclosure Rules.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2011-11591
Type: Notice
Date: 2011-05-12
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)). The IRS is soliciting comments concerning information collection requirements related to Continuation Coverage Requirements Application to Group Health Plans.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2011-11590
Type: Notice
Date: 2011-05-12
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)). The IRS is soliciting comments concerning information collection requirements related to Return Requirement for United States Persons Acquiring or Disposing of an Interest in a Foreign Partnership, or Whose Proportional Interest in a Foreign Partnership Changes.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2011-11588
Type: Notice
Date: 2011-05-12
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)). The IRS soliciting comments concerning information collection requirements related to Capital Gains, Partnership, Subchapter S, and Trusts Provisions.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2011-11587
Type: Notice
Date: 2011-05-12
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)). The IRS is soliciting comments concerning information collection requirements related to Certain Asset Transfers to a Tax Exempt Entity.
Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction
Document Number: 2011-11580
Type: Rule
Date: 2011-05-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document describes corrections to final regulations (TD 9521) that were published in the Federal Register on Thursday, April 7, 2011, providing guidance relating to the reduction of the number of separate foreign tax credit limitation categories under section 904(d) of the Internal Revenue Code.
Margin and Capital Requirements for Covered Swap Entities
Document Number: 2011-10432
Type: Proposed Rule
Date: 2011-05-11
Agency: Farm Credit Administration, Agencies and Commissions, Federal Deposit Insurance Corporation, Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury, Federal Housing Finance Agency, Board of Governors of the Federal Reserve System
The OCC, Board, FDIC, FCA, and FHFA (collectively, the Agencies) are requesting comment on a proposal to establish minimum margin and capital requirements for registered swap dealers, major swap participants, security-based swap dealers, and major security-based swap participants for which one of the Agencies is the prudential regulator. This proposed rule implements sections 731 and 764 of the Dodd-Frank Wall Street Reform and Consumer Protection Act, which require the Agencies to adopt rules jointly to establish capital requirements and initial and variation margin requirements for such entities on all non-cleared swaps and non-cleared security-based swaps in order to offset the greater risk to such entities and the financial system arising from the use of swaps and security-based swaps that are not cleared.
Quarterly Publication of Individuals Who Have Chosen To Expatriate, as Required by Section 6039G
Document Number: 2011-11299
Type: Notice
Date: 2011-05-10
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) or 877A) with respect to whom the Secretary received information during the quarter ending March 31, 2011.
Pricing for American Eagle and American Buffalo Bullion Presentation Cases
Document Number: 2011-11290
Type: Notice
Date: 2011-05-10
Agency: United States Mint, Department of Treasury, Department of the Treasury
The United States Mint is announcing the price increase of the American Eagle/Buffalo Bullion Presentation Cases. A lot of 100 presentation cases will be offered for sale at a price of $299.95.
Funding Opportunity Title: Notice of Funds Availability (NOFA) Inviting Applications for the FY 2011 Funding Round of the Bank Enterprise Award (BEA) Program
Document Number: 2011-11264
Type: Notice
Date: 2011-05-09
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 2011 funding round of the BEA Program. The BEA Program is administered by the Community Development Financial Institutions (CDFI) Fund. The BEA Program encourages Insured Depository Institutions to increase their levels of loans, investments, services, and technical assistance within Distressed Communities, and financial assistance to CDFIs through grants, stock purchases, loans, deposits, and other forms of financial and technical assistance, during a specified period. I. Funding Opportunity Description
Extension of Withholding to Certain Payments Made by Government Entities
Document Number: 2011-10760
Type: Rule
Date: 2011-05-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations relating to withholding by government entities. These regulations reflect changes in the law made by the Tax Increase Prevention and Reconciliation Act of 2005 that require Federal, State, and local government entities to withhold income tax when making payments to persons providing property or services. These regulations affect Federal, State, and local government entities that will be required to withhold and report tax from payments to persons providing property or services and also affect the persons receiving payments for property or services from the government entities.