Internal Revenue Service December 17, 2012 – Federal Register Recent Federal Regulation Documents

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Proposed Collection; Comment Request for Form 706-D

Document Number: 2012-30255

Type: Notice

Date: 2012-12-17

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 706-D, United States Additional Estate Tax Return Under Code Section 2057.

https://regulations.justia.com/regulations/fedreg/2012/12/17/2012-30255.html

Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property

Document Number: 2012-30252

Type: Rule

Date: 2012-12-17

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains amendments to temporary regulations relating to guidance regarding deduction and capitalization of expenditures related to tangible property. These amendments change the applicability dates of the temporary regulations to taxable years beginning on or after January 1, 2014, while permitting taxpayers to choose to apply the temporary regulations for taxable years beginning on or after January 1, 2012. The amendments to the temporary regulations will affect all taxpayers that acquire, produce, or improve tangible property.

https://regulations.justia.com/regulations/fedreg/2012/12/17/2012-30252.html