Internal Revenue Service 2013 – Federal Register Recent Federal Regulation Documents

Results 401 - 450 of 557
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-08291
Type: Notice
Date: 2013-04-10
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 income attributable to domestic production activities.
Publication of Inflation Adjustment Factor, Nonconventional Source Fuel Credit, and Reference Price for Calendar Year 2012
Document Number: 2013-08036
Type: Notice
Date: 2013-04-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Publication of the inflation adjustment factor, nonconventional source fuel credit, and reference price for calendar year 2012 as required by section 45K of the Internal Revenue Code (26 U.S.C. 45K). The inflation adjustment factor and reference price are used to determine the credit allowable under section 45K for coke or coke gas (other than from petroleum based products) for calendar year 2012.
Community Health Needs Assessments for Charitable Hospitals
Document Number: 2013-07959
Type: Proposed Rule
Date: 2013-04-05
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that provide guidance to charitable hospital organizations on the community health needs assessment (CHNA) requirements, and related excise tax and reporting obligations, enacted as part of the Patient Protection and Affordable Care Act of 2010. These proposed regulations also clarify the consequences for failing to meet these and other requirements for charitable hospital organizations. These regulations will affect charitable hospital organizations.
Credit for Renewable Electricity Production, Refined Coal Production, and Indian Coal Production, and Publication of Inflation Adjustment Factors and Reference Prices for Calendar Year 2013
Document Number: 2013-07773
Type: Notice
Date: 2013-04-03
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The 2013 inflation adjustment factors and reference prices are used in determining the availability of the credit for renewable electricity production, refined coal production, and Indian coal production under section 45.
Proposed Collection; Comment Request for Information Collection tools.
Document Number: 2013-07672
Type: Notice
Date: 2013-04-03
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 8879-PE, IRS e-file Signature Authorization for Form 1065; Revenue Procedure 2009-32, Reliance Criteria for Private Foundations and Sponsoring Organizations; Form 14116, HCTC Family Member Eligibility Form; the VITA/TCE Volunteer Program; and PS-66-93 (TD 8609), Gasohol; Compressed Natural Gas, and PS-120-90 (TD 8241), Gasoline Excise Tax.
Proposed Collection; Comment Request for Information Collection Tools
Document Number: 2013-07670
Type: Notice
Date: 2013-04-03
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 Revenue Procedure 2001-9 (superseded by RP 2005-60 [superseded by 2007- 40]), Form 940 e-file Program; Form 970, Application To Use LIFO Inventory Method; LR-209-76 (TD 7941), Special Lien for Estate Taxes Deferred Under Section 6166 or 6166A (Section 301.6324A-1); Form 8821, Tax Information Authorization; and Form 8879-EO, IRS e-file Signature Authorization for an Exempt Organization.
The $500,000 Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers
Document Number: 2013-07533
Type: Proposed Rule
Date: 2013-04-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations on the application of the $500,000 deduction limitation for remuneration provided by certain health insurance providers under section 162(m)(6) of the Internal Revenue Code (Code). These regulations affect health insurance providers that pay such remuneration.
Proposed Collection; Comment Request for Revenue Procedure 2006-42
Document Number: 2013-07563
Type: Notice
Date: 2013-04-01
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 Revenue Procedure 2006-42, Automatic Consent to Change Certain Elections Relating to the Apportionment of Interest Expense, Research and Experimental Expenditures Under Section 1.861.
Proposed Collection; Comment Request for Revenue Procedure 2007-21
Document Number: 2013-07562
Type: Notice
Date: 2013-04-01
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 Revenue Procedure 2007-21, Regarding 6707/6707A Rescission Request Procedures.
Proposed Collection; Comment Request for Information Collection Tools
Document Number: 2013-07561
Type: Notice
Date: 2013-04-01
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 Forms W-2, W-2c, W-2AS, W-2GU, W-2VI, W-3, W-3c, W-3cPR, W-3PR, and W- 3SS; Form 1120, U. S. Corp. Income Tax Return and its affiliated schedules; Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes; Form 1139, Corporation Application for Tentative Refund; and Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues, Form 8038-G, Information Return for Tax-Exempt Governmental Obligation, and Form 8038-GC, Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales.
Proposed Collection; Comment Request for Information Collection Tools
Document Number: 2013-07560
Type: Notice
Date: 2013-04-01
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 8282, Donee Information Return (Sale, Exchange or Other Disposition of Donated Property) and Form 8283, Noncash Charitable Contributions; Form 8716, Election To Have a Tax Year Other Than a Required Tax Year; Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts; INTL-24-94 (TD 8671), Taxpayer Identifying Numbers (TINs) (Sec. 301.6109-1); and T.D. 9032, Election to Treat Trust as Part of an Estate (Sec. 1.645-1).
Proposed Collection; Comment Request for Information Collection Tools
Document Number: 2013-07558
Type: Notice
Date: 2013-04-01
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 Revenue Procedure 98-20, Certification for No Information Reporting on the Sale of a Principal Residence; REG-105170-97 (TD 8930) and REG- 112991-01 (TD 9104), Credit for Increasing Research Activities (Sec. 1.41-8(b)); Form 12815, Return Post Card for the Community Based Outlet Participants; the Tip Rate Determination Agreement (for use by employers in the food and beverage industry); and REG-107186-00 (TD 9114), Electronic Payee Statements.
Proposed Collection; Comment Request for Information Collection Tools
Document Number: 2013-07557
Type: Notice
Date: 2013-04-01
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 720-TO, Terminal Operator Report; Form 8734, Support Schedule for Advance Ruling Period; Form 8806, Information Return for Acquisition of Control or Substantial Change in Capital Structure; Revenue Procedure 2004-12, Health Insurance Costs of Eligible Individuals; and Form 8908, Energy Efficient Home Credit.
Information Reporting Program Advisory Committee (IRPAC); Nominations
Document Number: 2013-07556
Type: Notice
Date: 2013-04-01
Agency: Internal Revenue Service, Department of Treasury
The Internal Revenue Service (IRS) requests nominations of individuals for selection to the Information Reporting Program Advisory Committee (IRPAC). Nominations should describe and document the proposed member's qualifications for IRPAC membership, including the applicant's past or current affiliations and dealings with the particular tax segment or segments of the community that he or she wishes to represent on the committee. In addition to individual nominations, the IRS is soliciting nominations from professional and public interest groups that wish to have representatives on the IRPAC. IRPAC will be comprised of 21 members. There are eight positions open for calendar year 2014. It is important that IRPAC continue to represent a diverse taxpayer and stakeholder base. Accordingly, to maintain membership diversity, selection is based on the applicant's qualifications as well as the taxpayer or stakeholder base he/she represents. The IRPAC advises the IRS on information reporting issues of mutual concern to the private sector and the federal government. The committee works with the Commissioner of Internal Revenue and other IRS leadership to provide recommendations on a wide range of information reporting administration issues. Membership is balanced to include representation from the tax professional community, small and large businesses, banks, insurance companies, colleges and universities, and industries such as securities, payroll, finance and software.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-07530
Type: Notice
Date: 2013-04-01
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, Obligations of States and Political Subdivisions.
Proposed Collection; Comment Request for Revenue Procedure 2001-20
Document Number: 2013-07529
Type: Notice
Date: 2013-04-01
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 Revenue Procedure 2001-20, Voluntary Compliance on Alien Withholding Program (``VCAP'').
Proposed Collection; Comment Request for Notice 2004-11
Document Number: 2013-07527
Type: Notice
Date: 2013-04-01
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 Notice 2004-11, Research Credit Record Retention Agreements.
Proposed Collection; Comment Request for Form 4506-T
Document Number: 2013-07524
Type: Notice
Date: 2013-04-01
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 4506-T Request for Transcript of Tax Return.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-07520
Type: Notice
Date: 2013-04-01
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, Suspension or Reduction of Safe Harbor Nonelective Contributions.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-07516
Type: Notice
Date: 2013-04-01
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, Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions.
Proposed Collection; Comment Request for Form 8879-B
Document Number: 2013-07514
Type: Notice
Date: 2013-04-01
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 8879-B, IRS e-file Signature Authorization for Form 1065-B.
Noncompensatory Partnership Options
Document Number: C1-2013-02259
Type: Rule
Date: 2013-03-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage
Document Number: C1-2013-02141
Type: Proposed Rule
Date: 2013-03-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Employment Taxes and Collection of Income Tax at Source
Document Number: 2013-07509
Type: Rule
Date: 2013-03-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Treatment of Overall Foreign and Domestic Losses
Document Number: 2013-07111
Type: Rule
Date: 2013-03-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Stewardship Expense
Document Number: 2013-07104
Type: Rule
Date: 2013-03-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement
Document Number: 2013-07103
Type: Rule
Date: 2013-03-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Unified Rule for Loss on Subsidiary Stock
Document Number: 2013-07100
Type: Rule
Date: 2013-03-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Unified Rule for Loss on Subsidiary Stock
Document Number: 2013-07095
Type: Rule
Date: 2013-03-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Awards for Information Relating to Detecting Underpayments of Tax or Violations of the Internal Revenue Laws
Document Number: 2013-06709
Type: Proposed Rule
Date: 2013-03-25
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document extends the due date to submit outlines of testimony on proposed regulations that provide comprehensive guidance for the award program authorized under Internal Revenue Code section 7623, as amended. The regulations provide guidance on submitting information regarding underpayments of tax or violations of the internal revenue laws and filing claims for award, as well as on the administrative proceedings applicable to claims for award under section 7623. The regulations also provide guidance on the determination and payment of awards, and provide definitions of key terms used in section 7623. Finally, the regulations confirm that the Director, officers, and employees of the Whistleblower Office are authorized to disclose return information to the extent necessary to conduct whistleblower administrative proceedings.
Noncompensatory Partnership Options; Correction
Document Number: 2013-06703
Type: Rule
Date: 2013-03-25
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9612) that were published in the Federal Register on Tuesday, February 5, 2013 (78 FR 7997) relating to the tax treatment of noncompensatory options and convertible instruments issued by a partnership. The final regulations generally provide that the exercise of a noncompensatory option does not cause the recognition of immediate income or loss by either the issuing partnership or the option holder. The final regulations also modify the regulations under section 704(b) regarding the maintenance of the partners' capital accounts and the determination of the partners' distributive shares of partnership items. The final regulations also contain a characterization rule providing that the holder of a noncompensatory option is treated as a partner under certain circumstances.
Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction
Document Number: 2013-06702
Type: Proposed Rule
Date: 2013-03-25
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice of proposed rulemaking and notice of public hearing (REG-148500-12) that was published in the Federal Register on Friday, February 1, 2013 (78 FR 7314). The proposed regulations relate to the requirement to maintain minimum essential coverage enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the TRICARE Affirmation Act and Public Law 111-173. These proposed regulations provide guidance on the liability for the shared responsibility payment for not maintaining minimum essential coverage.
Health Insurance Providers Fee; Correction
Document Number: 2013-06701
Type: Proposed Rule
Date: 2013-03-22
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-118315-12) that was published in the Federal Register on Monday, March 4, 2013 (78 FR 14034). The proposed regulations provide guidance on the annual fee imposed on covered entities engaged in the business of providing health insurance for United States health risks.
Community Volunteer Income Tax Assistance (VITA) Matching Grant Program-Availability of Application Packages
Document Number: 2013-06563
Type: Notice
Date: 2013-03-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides notice of the availability of the application package for the 2014 Community Volunteer Income Tax Assistance (VITA) Matching Grant Program.
Tax Counseling for the Elderly (TCE) Program Availability of Application Packages
Document Number: 2013-06562
Type: Notice
Date: 2013-03-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides notice of the availability of Application Packages for the 2014 Tax Counseling for the Elderly (TCE) Program.
Rules Relating to Additional Medicare Tax; Hearing Cancellation
Document Number: 2013-06557
Type: Proposed Rule
Date: 2013-03-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document cancels a public hearing on proposed regulations under sections 3101(b), 3102, 3202(a), 1401(b), 6205, and 6402 of the Internal Revenue Code; relating to the Additional Hospital Insurance Tax on income above threshold amounts as added by the Affordable Care Act.
Proposed Collection: Comment Request for Notice 2006-83
Document Number: 2013-06457
Type: Notice
Date: 2013-03-21
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 Notice 2006-83, Chapter 11 Bankruptcy Cases.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-06456
Type: Notice
Date: 2013-03-21
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 guidance necessary to facilitate business electronic filing (TD 9300(final)).
Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act
Document Number: 2013-06454
Type: Proposed Rule
Date: 2013-03-21
Agency: Employee Benefits Security Administration, Department of Labor, Department of Health and Human Services, Internal Revenue Service, Department of Treasury, Department of the Treasury
These proposed rules implement the 90-day waiting period limitation under section 2708 of the Public Health Service Act, as added by the Patient Protection and Affordable Care Act (Affordable Care Act), as amended, and incorporated into the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code. They also propose amendments to regulations to conform to Affordable Care Act provisions already in effect as well as those that will become effective beginning 2014. The proposed conforming amendments make changes to existing requirements such as preexisting condition limitations and other portability provisions added by the Health Insurance Portability and Accountability Act of 1996 (HIPAA) and implementing regulations because they have become moot or need amendment due to new market reform protections under the Affordable Care Act.
Privacy Act of 1974
Document Number: 2013-06448
Type: Notice
Date: 2013-03-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The IRS will review detections of potential violations to determine whether there has been an actual violation of security policy. This review may include matching data from existing IRS systems of records such as:
Proposed Collection; Comment Request for Form 973
Document Number: 2013-06232
Type: Notice
Date: 2013-03-19
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 973, Corporation Claim for Deduction for Consent Dividends.
Proposed Collection; Comment Request for Form 976
Document Number: 2013-06231
Type: Notice
Date: 2013-03-19
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 976, Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust.
Proposed Collection; Comment Request for Form 8802
Document Number: 2013-06230
Type: Notice
Date: 2013-03-19
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 8802, Application for United States Residency Certification.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-06228
Type: Notice
Date: 2013-03-19
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 allocation and apportionment of deduction for state income.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-06225
Type: Notice
Date: 2013-03-19
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 general rules for making and maintaining qualified electing fund elections.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-06222
Type: Notice
Date: 2013-03-19
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 creditability of foreign taxes.
Proposed Collection; Comment Request for Form 8498
Document Number: 2013-06221
Type: Notice
Date: 2013-03-19
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 8498, Program Sponsor Agreement for Continuing Education for Enrolled Agents.
Proposed Collection; Comment Request for Revenue Procedure 2010-13
Document Number: 2013-06220
Type: Notice
Date: 2013-03-19
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 Revenue Procedure 2010-13, Section 469 Grouping activities.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-06219
Type: Notice
Date: 2013-03-19
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 source of income from certain space and ocean activities; also, source of communications income.
Indirect Stock Transfers and Coordination Rule Exceptions; Transfers of Stock or Securities in Outbound Asset Reorganizations
Document Number: 2013-05702
Type: Proposed Rule
Date: 2013-03-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Rules and Regulations section of this issue of the Federal Register, the IRS and the Treasury Department are issuing temporary regulations that eliminate one of two exceptions to the coordination rule between asset transfers and indirect stock transfers for certain outbound asset reorganizations. The temporary regulations also modify the exception to the coordination rule for certain outbound exchanges so that it is consistent with the remaining asset reorganization exception. In addition, the regulations modify, in various contexts, procedures for obtaining reasonable cause relief. Finally, the temporary regulations implement certain changes with respect to transfers of stock or securities by a domestic corporation to a foreign corporation in a section 361 exchange. The regulations primarily affect domestic corporations that transfer property to foreign corporations in certain outbound nonrecognition exchanges. The text of the temporary regulations published in this issue of the Federal Register also serves as the text of these proposed regulations.