Department of Treasury November 27, 2013 – Federal Register Recent Federal Regulation Documents

Publication of the Tier 2 Tax Rates
Document Number: 2013-28532
Type: Notice
Date: 2013-11-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Publication of the tier 2 tax rates for calendar year 2014 as required by section 3241(d) of the Internal Revenue Code (26 U.S.C. section 3241). Tier 2 taxes on railroad employees, employers, and employee representatives are one source of funding for benefits under the Railroad Retirement Act.
Debt That Is a Position in Personal Property That Is Part of a Straddle; Hearing Cancellation
Document Number: 2013-28413
Type: Proposed Rule
Date: 2013-11-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document cancels a public hearing on proposed regulations relating to the application of the straddle rules to a debt instrument.
Proposed Collection; Comment Request for Form 13818-the Limited Payability Claim Against the United States for Proceeds of an Internal Revenue Refund Check
Document Number: 2013-28390
Type: Notice
Date: 2013-11-27
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 the Limited Payability Claim Against the United States For Proceeds of An Internal Revenue Refund Check.
Information Reporting of Mortgage Insurance Premiums
Document Number: 2013-28381
Type: Rule
Date: 2013-11-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that require information reporting by persons who receive mortgage insurance premiums, including prepaid premiums, aggregating $600 or more during any calendar year. The final regulations implement reporting requirements that result from the extension of the treatment of mortgage insurance premiums made by the American Taxpayer Relief Act of 2012. These regulations will affect any person who, in the course of a trade or business, receives from an individual mortgage insurance premiums that in the aggregate total $600 or more during a calendar year.