Department of Treasury 2011 – Federal Register Recent Federal Regulation Documents

Results 251 - 300 of 895
Open Meeting of Taxpayer Advocacy Panel Notice Improvement Project Committee
Document Number: 2011-23452
Type: Notice
Date: 2011-09-14
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 Small Business/Self Employed Correspondence Exam Practitioner Engagement Project Committee
Document Number: 2011-23451
Type: Notice
Date: 2011-09-14
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 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 Project Committee
Document Number: 2011-23447
Type: Notice
Date: 2011-09-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center 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 Tax Forms and Publications Project Committee
Document Number: 2011-23446
Type: Notice
Date: 2011-09-14
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.
Open Meeting of the Taxpayer Advocacy Panel Small Business/Self Employed Correspondence Exam Toll Free Project Committee
Document Number: 2011-23443
Type: Notice
Date: 2011-09-14
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 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 Joint Committee
Document Number: 2011-23437
Type: Notice
Date: 2011-09-14
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 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: 2011-23419
Type: Notice
Date: 2011-09-14
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 comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Privacy Act of 1974; Systems of Records
Document Number: 2011-23397
Type: Notice
Date: 2011-09-13
Agency: Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury, Comptroller of the Currency
In accordance with the requirements of the Privacy Act of 1974, as amended, 5 U.S.C. 552a, the Department of the Treasury and the Office of the Comptroller of the Currency (OCC) give notice of alterations to the Privacy Act systems of records entitled ``CC .210 Bank Securities Dealers System,'' ``CC .220Section 914 Tracking System;'' and ``CC .600Consumer Complaint and Inquiry Information System.''
Agency Information Collection Activities: Submission for OMB Review; Comment Request
Document Number: 2011-23285
Type: Notice
Date: 2011-09-13
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 take this opportunity 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 OMB control number. The OCC is soliciting comment concerning its information collection titled, ``Fiduciary Activities.''
Financial Access Activities; Comment Request.
Document Number: 2011-23235
Type: Notice
Date: 2011-09-13
Agency: Department of the Treasury, Department of Treasury
This notice invites comments from the public regarding how the Treasury's Office of Financial Education and Financial Access (OFEFA) can design, implement and administer certain financial access activities authorized in section 1204 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the Act), to expand access to mainstream financial institutions. Section 1204 authorizes Treasury to establish a multi-year program of grants, cooperative agreements, financial agency agreements and similar projects and undertakings, subject to availability of funding.
Submission for OMB Review; Comment Request
Document Number: 2011-23202
Type: Notice
Date: 2011-09-12
Agency: Department of the Treasury, Department of Treasury
Submission for OMB Review; Comment Request
Document Number: 2011-23200
Type: Notice
Date: 2011-09-12
Agency: Department of the Treasury, Department of Treasury
Retail Foreign Exchange Transactions
Document Number: 2011-23033
Type: Rule
Date: 2011-09-12
Agency: 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) is adopting an interim final rule authorizing Federal savings associations and their operating subsidiaries to engage in off-exchange transactions in foreign currency with retail customers, subject to the requirements enumerated in the OCC's retail forex rule. The rule implements the provision of the Dodd-Frank Wall Street Reform and Consumer Protection Act requiring that these transactions be conducted by national banks and Federal savings associations (and their respective operating subsidiaries) only pursuant to an authorizing regulation issued by the OCC. It is substantively the same as the rule the OCC has adopted with respect to national banks and their operating subsidiaries.
List of Office of Thrift Supervision Information Collections Transferred to the Office of the Comptroller of the Currency and the Board of Governors of the Federal Reserve System Pursuant to the Dodd-Frank Wall Street Reform and Consumer Protection Act
Document Number: 2011-23124
Type: Notice
Date: 2011-09-09
Agency: Federal Reserve System, Agencies and Commissions, Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury, Comptroller of the Currency
On July 21, 2010, President Barack Obama signed into law the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act). As part of the comprehensive package of financial regulatory reform measures enacted, Title III of the Dodd-Frank Act transfers the powers, authorities, rights and duties of the Office of Thrift Supervision (OTS) to other banking agencies, including the OCC and the Board on the ``transfer date.'' The transfer date is one year after the date of enactment of the Dodd-Frank Act, July 21, 2011. The Dodd-Frank Act also abolishes the OTS ninety days after the transfer date. As a result of the Dodd-Frank Act, OTS transferred all of its information collections to either the OCC or the Board, as appropriate.
Privacy Act of 1974; Proposed Implementation
Document Number: 2011-22979
Type: Proposed Rule
Date: 2011-09-09
Agency: Office of the Secretary, Department of the Treasury, Department of Treasury
In accordance with the requirements of the Privacy Act of 1974, the Department of the Treasury gives notice of a proposed amendment to this part to exempt a system of records from certain provisions of the Privacy Act.
Unblocking of One Specially Designated National or Blocked Person Pursuant to Executive Order 13315, as Amended
Document Number: 2011-22980
Type: Notice
Date: 2011-09-08
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 an individual whose property and interests in property have been unblocked pursuant to Executive Order 13315 of August 28, 2003, ``Blocking Property of the Former Iraqi Regime, Its Senior Officials and Their Family Members, and Taking Certain Other Actions,'' as amended by Executive Order 13350 of July 30, 2004.
Proposed Privacy Act Systems of Records
Document Number: 2011-22977
Type: Notice
Date: 2011-09-08
Agency: Department of the Treasury, Department of Treasury
In accordance with the requirements of the Privacy Act of 1974, as amended, the Department of the Treasury, Departmental Offices gives notice of a proposed system of records entitled, ``Treasury 013 Department of the Treasury Civil Rights Complaints and Compliance Review Files.''
Proposed Collection; Comment Request for Form 941-M
Document Number: 2011-22927
Type: Notice
Date: 2011-09-08
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 941-M, Employer's Monthly Federal Tax Return.
Proposed Collection; Comment Request for Notice 2005-44
Document Number: 2011-22926
Type: Notice
Date: 2011-09-08
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 2005-44, Charitable Contributions of Certain Motor Vehicles, Boats, and Airplanes.
Proposed Collection
Document Number: 2011-22925
Type: Notice
Date: 2011-09-08
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 Conforming Adjustments Subsequent to Section 482 Allocations.
Proposed Collection; Comment Request for Form 5305-SEP
Document Number: 2011-22924
Type: Notice
Date: 2011-09-08
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 5305-SEP, Simplified Employee Pension-Individual Retirement Accounts Contribution Agreement.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2011-22923
Type: Notice
Date: 2011-09-08
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 Qualified Separate Lines of Business.
Proposed Collection; Comment Request for Notice 99-43
Document Number: 2011-22922
Type: Notice
Date: 2011-09-08
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 99-43, Nonrecognition Exchanges under Section 897.
Notice and request for comments
Document Number: 2011-22921
Type: Notice
Date: 2011-09-08
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 Notice 123934-11The Internal Revenue Service is suspending certain requirements under Sec. 42 of the Internal Revenue Code for low-income housing credit projects in the United States to provide emergency housing relief needed as a result of the devastation caused by severe storms, tornadoes and flooding in Missouri beginning on April 19, 2011.
Currently Approved Information Collection: Comment Request for Application for Intellectual Property Use Forms
Document Number: 2011-22889
Type: Notice
Date: 2011-09-08
Agency: United States Mint, Department of Treasury, Department of the Treasury
The Department of the Treasury invites the general public and other Federal agencies to take this opportunity to comment on currently approved information collection 1525-0013, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the United States Mint, a bureau of the Department of the Treasury, is soliciting comments on the United States Mint Application for Intellectual Property Use forms.
Implementation of Form 990
Document Number: 2011-22614
Type: Rule
Date: 2011-09-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations necessary to implement the redesigned Form 990, ``Return of Organization Exempt From Income Tax.'' These final regulations make revisions to the regulations to allow for new threshold amounts for reporting compensation, to require that compensation be reported on a calendar year basis, and to modify the scope of organizations subject to information reporting requirements upon a substantial contraction. The final regulations also eliminate the advance ruling process for new organizations, change the public support computation period for publicly supported organizations to five years, consistent with the revised Form 990, and clarify that support must be reported using the organization's overall method of accounting. All tax-exempt organizations required to file annual information returns are affected by these regulations.
Section 6707A and the Failure To Include on Any Return or Statement Any Information Required To Be Disclosed Under Section 6011 With Respect to a Reportable Transaction
Document Number: 2011-22853
Type: Rule
Date: 2011-09-07
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that provide guidance regarding section 6707A of the Internal Revenue Code (Code) with respect to the penalties applicable to the failure to include on any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction. These final regulations reflect amendments under the Small Business Jobs Act of 2010 that revise the penalty calculation.
Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes; Correction
Document Number: 2011-22739
Type: Rule
Date: 2011-09-07
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9546) that were published in the Federal Register on Friday, August 19, 2011, on the definition of solid waste disposal facilities for purposes of the rules applicable to tax-exempt bonds issued by State and local governments. These regulations provide guidance to State and local governments that issue tax-exempt bonds to finance solid waste disposal facilities and to taxpayers that use those facilities.
Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes; Correction
Document Number: 2011-22738
Type: Rule
Date: 2011-09-07
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9546) that were published in the Federal Register on Friday, August 19, 2011, on the definition of solid waste disposal facilities for purposes of the rules applicable to tax-exempt bonds issued by State and local governments. These regulations provide guidance to State and local governments that issue tax-exempt bonds to finance solid waste disposal facilities and to taxpayers that use those facilities.
Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m); Correction
Document Number: 2011-22734
Type: Proposed Rule
Date: 2011-09-07
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to a notice of proposed rulemaking (REG-137125-08) relating to the deduction limitation for certain employee remuneration in excess of $1,000,000 under the Internal Revenue Code. The document was published in the Federal Register on Friday, June 24, 2011 (76 FR 37034).
Section 67 Limitations on Estates or Trusts
Document Number: 2011-22732
Type: Proposed Rule
Date: 2011-09-07
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document withdraws the notice of proposed rulemaking that was published in the Federal Register on July 27, 2007, providing guidance on which costs incurred by estates or trusts other than grantor trusts (non-grantor trusts) are subject to the 2-percent floor for miscellaneous itemized deductions under section 67(a). This document contains proposed regulations that provide guidance on which costs incurred by estates or trusts other than grantor trusts (non- grantor trusts) are subject to the 2-percent floor for miscellaneous itemized deductions under section 67(a). The regulations affect estates and non-grantor trusts. This document also provides notice of a public hearing on these proposed regulations.
Designation of Three Individuals Pursuant to Executive Order 13573 of May 18, 2011, “Blocking Property of Senior Officials of the Government of Syria”
Document Number: 2011-22687
Type: Notice
Date: 2011-09-06
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 names of three individuals whose property and interests in property are blocked pursuant to Executive Order 13573 of May 18, 2011, ``Blocking Property of Senior Officials of the Government of Syria.''
Actions Taken Pursuant to Executive Order 13382 Related to the Islamic Republic of Iran Shipping Lines (IRISL)
Document Number: 2011-22686
Type: Notice
Date: 2011-09-06
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 removing one vessel previously identified as property blocked because of its connection to the Islamic Republic of Iran Shipping Lines (IRISL) from OFAC's list of Specially Designated Nationals and Blocked Persons.
Actions Taken Pursuant to Executive Order 13382 Related to the Islamic Republic of Iran Shipping Lines (IRISL)
Document Number: 2011-22685
Type: Notice
Date: 2011-09-06
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 names of four vessels identified as property blocked because of their connection to the Islamic Republic of Iran Shipping Lines (IRISL) and is updating the entries on OFAC's list of Specially Designated Nationals and Blocked Persons of 10 already- blocked vessels to identify new names and/or other information.
Actions Taken Pursuant to Executive Order 13382 Related to the Islamic Republic of Iran Shipping Lines (IRISL)
Document Number: 2011-22684
Type: Notice
Date: 2011-09-06
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 names of three vessels identified as property blocked because of their connection to the Islamic Republic of Iran Shipping Lines (IRISL), is updating the entries of 21 already- blocked vessels to identify new names and/or other information, and is removing the names of 10 vessels previously identified as property blocked because of their connection to IRISL from OFAC's list of Specially Designated Nationals and Blocked Persons. OFAC is also updating the information of two entities affiliated with IRISL.
Actions Taken Pursuant to Executive Order 13382 Related to the Islamic Republic of Iran Shipping Lines (IRISL)
Document Number: 2011-22681
Type: Notice
Date: 2011-09-06
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 on OFAC's list of Specially Designated Nationals and Blocked Persons the names of 10 newly-designated entities and three newly-designated individuals whose property and interests in property are blocked pursuant to Executive Order 13382 of June 28, 2005, ``Blocking Property of Weapons of Mass Destruction Proliferators and Their Supporters.''
Submission for OMB Review; Comment Request
Document Number: 2011-22615
Type: Notice
Date: 2011-09-06
Agency: Department of the Treasury, Department of Treasury
Open Meeting of the Community Development Advisory Board
Document Number: 2011-22609
Type: Notice
Date: 2011-09-06
Agency: Community Development Financial Institutions Fund, Department of Treasury, Department of the Treasury
This notice announces the next meeting of the Community Development Advisory Board (the Advisory Board), which provides advice to the Director of the Community Development Financial Institutions Fund (the CDFI Fund).
Rules of Origin for Imported Merchandise
Document Number: 2011-22588
Type: Rule
Date: 2011-09-02
Agency: Department of Homeland Security, U.S. Customs and Border Protection, Department of the Treasury, Department of Treasury
This document adopts as a final rule that portion of a notice of proposed rulemaking, published in the Federal Register on July 25, 2008, that proposed amendments to the country of origin rules codified in part 102 of the Customs and Border Protection (CBP) regulations applicable to pipe fittings and flanges, greeting cards, glass optical fiber, rice preparations, and certain textile and apparel products. However, this document is not adopting as a final rule the portion of the notice that proposed amendments to the CBP regulations to establish uniform rules governing CBP determinations of the country of origin of imported merchandise. CBP is not adopting the uniform rules of origin proposal so as to permit further consideration of relevant issues involved in the proposal.
Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction
Document Number: 2011-22523
Type: Proposed Rule
Date: 2011-09-01
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Designation of Three Individuals Pursuant to Executive Order 13224
Document Number: 2011-22441
Type: Notice
Date: 2011-09-01
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 names of three newly-designated individuals whose property and interests in property are blocked pursuant to Executive Order 13224 of September 23, 2001, ``Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism.''
President's Advisory Council on Financial Capability Proposed Themes and Principles; Request for Comment
Document Number: 2011-22435
Type: Notice
Date: 2011-09-01
Agency: Department of the Treasury, Department of Treasury
The Department of the Treasury, on behalf of the President's Advisory Council on Financial Capability (``Council''), invites public comment on the Council's proposed themes and principles for recommendations presented at the Council's July 21, 2011, meeting. Established by Executive Order on January 29, 2010, the role of the Council is to advise the President and the Secretary of the Treasury on means to promote and enhance individuals' and families' financial capability.
Designation of One Entity Pursuant to Executive Order 13572 of April 29, 2011, “Blocking Property of Certain Persons with Respect to Human Rights Abuses in Syria”
Document Number: 2011-22431
Type: Notice
Date: 2011-09-01
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 one entity whose property and interests in property are blocked pursuant to Executive Order 13572 of April 29, 2011, ``Blocking Property of Certain Persons with Respect to Human Rights Abuses in Syria.''
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.