Internal Revenue Service March 2011 – Federal Register Recent Federal Regulation Documents

Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock
Document Number: 2011-4846
Type: Rule
Date: 2011-03-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations concerning the treatment of certain intercompany gain with respect to stock owned by members of a consolidated group. These regulations provide for the redetermination of intercompany gain as excluded from gross income in certain transactions involving stock transfers between members of a consolidated group. The temporary regulations contained in this document are solely for the purpose of retaining the portion of the existing temporary regulations that were in the same temporary regulation section but that are not being promulgated as final regulations at this time. These regulations affect corporations filing consolidated returns.
Proposed Collection; Comment Request for Form 1065-B and Schedules
Document Number: 2011-4566
Type: Notice
Date: 2011-03-02
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 1065-B, U.S. Return of Income for Electing Large Partnerships, and Schedule K-1, Partner's Share of Income (Loss) From an Electing Large Partnership.
Art Advisory Panel-Notice of Availability of Report of 2009 Closed Meetings
Document Number: 2011-4201
Type: Notice
Date: 2011-03-01
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Pursuant to 5 U.S.C. app. I section 10(d), of the Federal Advisory Committee Act, and 5 U.S.C. section 552b, the Government in the Sunshine Act, a report summarizing the closed meeting activities of the Art Advisory Panel during 2009 has been prepared. A copy of this report has been filed with the Assistant Secretary of the Treasury for Management.
Art Advisory Panel-Notice of Availability of Report of 2010 Closed Meetings
Document Number: 2011-4198
Type: Notice
Date: 2011-03-01
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Pursuant to 5 U.S.C. app. I section 10(d), of the Federal Advisory Committee Act, and 5 U.S.C. section 552b, the Government in the Sunshine Act, a report summarizing the closed meeting activities of the Art Advisory Panel during 2010 has been prepared. A copy of this report has been filed with the Assistant Secretary of the Treasury for Management.