Department of Treasury August 30, 2011 – Federal Register Recent Federal Regulation Documents

Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction
Document Number: 2011-22067
Type: Rule
Date: 2011-08-30
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulations that were published in the Federal Register on Monday, July 18, 2011. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results.
Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit
Document Number: 2011-22066
Type: Rule
Date: 2011-08-30
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to final and temporary regulations (TD 9536) that were published in the Federal Register on Monday, July 18, 2011, providing guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that claim direct and indirect foreign tax credits.
Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit
Document Number: 2011-22065
Type: Rule
Date: 2011-08-30
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains amendments to correct errors in final and temporary regulations (TD 9536) that were published in the Federal Register on Monday, July 18, 2011, providing guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that claim direct and indirect foreign tax credits.
Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction
Document Number: 2011-22064
Type: Rule
Date: 2011-08-30
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to final and temporary regulations (TD 9535), that were published in the Federal Register on Monday, July 18, 2011. These regulations provide guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured transactions that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that claim direct and indirect foreign tax credits.
Submission for OMB Review; Comment Request
Document Number: 2011-22061
Type: Notice
Date: 2011-08-30
Agency: Department of the Treasury, Department of Treasury
Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations; Correction
Document Number: 2011-22051
Type: Rule
Date: 2011-08-30
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document describes corrections to final regulations (TD 9534) relating to the methods of accounting, including the inventory methods, to be used by corporations that acquire the assets of other corporations in certain corporate reorganizations and tax-free liquidations. These regulations were published in the Federal Register on Monday, August 1, 2011.
Proposed Collection; Comment Request for Form 8308
Document Number: 2011-22043
Type: Notice
Date: 2011-08-30
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 8308, Report of a Sale or Exchange of Certain Partnership Interests.
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