Internal Revenue Service February 21, 2012 – Federal Register Recent Federal Regulation Documents

Reporting of Specified Foreign Financial Assets; Correction
Document Number: 2012-3936
Type: Rule
Date: 2012-02-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9567), which were published in the Federal Register on Monday, December 19, 2011, relating to reporting of specified foreign financial assets.
Reporting of Specified Foreign Financial Assets; Correction
Document Number: 2012-3935
Type: Rule
Date: 2012-02-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9567), which were published in the Federal Register on Monday, December 19, 2011, relating to the reporting of specified foreign financial assets.
Reporting of Specified Foreign Financial Assets; Correction
Document Number: 2012-3933
Type: Proposed Rule
Date: 2012-02-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice of proposed rulemaking (REG-130302-10), which was published in the Federal Register on Monday, December 19, 2011, relating to the reporting of specified foreign financial assets.
Source of Income From Qualified Fails Charges
Document Number: 2012-3909
Type: Rule
Date: 2012-02-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that prescribe the source of income received on a qualified fails charge under section 863 of the Internal Revenue Code (Code). The regulations finalize proposed regulations and withdraw temporary regulations published on December 8, 2010, and affect persons that pay or are entitled to receive qualified fails charges, including withholding agents.
Allocation and Apportionment of Interest Expense; Correction
Document Number: 2012-3855
Type: Rule
Date: 2012-02-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to the final regulations (TD 9571), which were published in the Federal Register on January 17, 2012 (77 FR 2225) that provide guidance regarding the allocation and apportionment of interest expense.
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