Department of Treasury October 26, 2011 – Federal Register Recent Federal Regulation Documents

Disregarded Entities; Excise Taxes and Employment Taxes
Document Number: 2011-27720
Type: Rule
Date: 2011-10-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations relating to disregarded entities and excise taxes. These regulations also make conforming changes to the tax liability rule for disregarded entities and the treatment of entity rule for disregarded entities with respect to employment taxes. These regulations affect disregarded entities in general and, in particular, disregarded entities that pay or pay over certain federal excise taxes or that are required to be registered by the IRS.
Submission for OMB Review; Comment Request
Document Number: 2011-27671
Type: Notice
Date: 2011-10-26
Agency: Department of the Treasury, Department of Treasury
Effect of Election on Corporation
Document Number: 2011-27631
Type: Proposed Rule
Date: 2011-10-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document withdraws the proposed regulation seeking to clarify that if a bank is an S corporation within the meaning of section 1361(a)(1), its status as an S corporation does not affect the applicability of the special rules for banks under the Internal Revenue Code.
Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 6039G
Document Number: 2011-27570
Type: Notice
Date: 2011-10-26
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 September 30, 2011.
Surety Companies Acceptable on Federal Bonds: Western National Mutual Insurance Company
Document Number: 2011-27539
Type: Notice
Date: 2011-10-26
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
This is Supplement No. 2 to the Treasury Department Circular 570, 2011 Revision, published July 1, 2011, at 76 FR 38892.
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