Internal Revenue Service October 20, 2011 – Federal Register Recent Federal Regulation Documents

Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B)
Document Number: 2011-27240
Type: Rule
Date: 2011-10-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations regarding the distribution of stock of a controlled corporation acquired in a transaction described in section 355(a)(3)(B) of the Internal Revenue Code (Code). This action is necessary in light of amendments to section 355(b). These final regulations will affect corporations and their shareholders.
Proposed Collection; Comment Request for Form 4029
Document Number: 2011-27188
Type: Notice
Date: 2011-10-20
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 4029, Application for Exemption from Social Security and Medicare Taxes and Waiver of Benefits.
Tax Return Preparer Penalties Under Section 6695; Correction
Document Number: 2011-27183
Type: Proposed Rule
Date: 2011-10-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to a notice of proposed rulemaking and notice of public hearing (REG-140280-09) that would modify existing regulations related to the tax return preparer penalties under section 6695 of the Internal Revenue Code. The document was published in the Federal Register on Tuesday, October 11, 2011 (76 FR 62689).
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