Department of Treasury October 14, 2016 – Federal Register Recent Federal Regulation Documents

Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]; Hearing
Document Number: 2016-24901
Type: Proposed Rule
Date: 2016-10-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides a notice of a public hearing on proposed IRS regulations that are affecting the repeal of the General Utilities doctrine by the Tax Reform Act of 1986.
Appointment of Members of the Legal Division to the Performance Review Board, Internal Revenue Service
Document Number: 2016-24822
Type: Notice
Date: 2016-10-14
Agency: Department of Treasury, Office of the General Counsel
Proposed Collection; Comment Request for Revenue Procedure 2016-30
Document Number: 2016-24820
Type: Notice
Date: 2016-10-14
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 2016-30, Pre-filing Agreement Program.
Election To Take Disaster Loss Deduction for Preceding Year
Document Number: 2016-24674
Type: Proposed Rule
Date: 2016-10-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations under section 165(i) of the Internal Revenue Code (Code) relating to the election to take a disaster loss in the preceding year. The text of those temporary regulations also serves as the text of these proposed regulations. This document also invites comments from the public regarding these proposed regulations.
Election To Take Disaster Loss Deduction for Preceding Year
Document Number: 2016-24664
Type: Rule
Date: 2016-10-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final and temporary regulations relating to the election to accelerate the timing of a loss sustained by a taxpayer attributable to a federally declared disaster. The text of the temporary regulations also serves as the text of the proposed regulations (REG- 150992-13) set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.