Internal Revenue Service December 5, 2011 – Federal Register Recent Federal Regulation Documents
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Taxpayer Advocacy Panel Meeting Cancellation
Notice is hereby given of the cancellation of the open meeting of the Taxpayer Advocacy Panel scheduled for Tuesday, December 6, 2011, and Wednesday, December 7, 2011, at the Capital Hilton Hotel in Washington, DC, which was originally published in the Federal Register on November 9, 2011, (Volume 76, Number 217, Page 69799). The meeting is cancelled due to budgetary constraints.
Treasury Inflation-Protected Securities Issued at a Premium
This document contains temporary regulations that provide guidance on the tax treatment of Treasury Inflation-Protected Securities issued with more than a de minimis amount of premium. The text of these temporary regulations also serves as the text of the proposed regulations (REG-130777-11) set forth in the Proposed Rules section in this issue of the Federal Register.
Treasury Inflation-Protected Securities Issued at a Premium
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance on the tax treatment of Treasury Inflation-Protected Securities issued with more than a de minimis amount of premium. The text of those regulations also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations.
Targeted Populations Under Section 45D(e)(2)
This document contains final regulations relating to how an entity serving certain targeted populations can meet the requirements to be a qualified active low-income community business for the new markets tax credit. The regulations reflect changes to the law made by the American Jobs Creation Act of 2004. The regulations will affect certain taxpayers claiming the new markets tax credit.
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