Internal Revenue Service July 18, 2014 – Federal Register Recent Federal Regulation Documents

Guidelines for the Streamlined Process of Applying for Recognition of Section 501(c)(3) Status
Document Number: C2-2014-15623
Type: Rule
Date: 2014-07-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Mixed Straddles; Straddle-by-Straddle Identification Under Section 1092
Document Number: 2014-17009
Type: Rule
Date: 2014-07-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations relating to section 1092 identified mixed straddles established after August 18, 2014. The final regulations explain how to account for unrealized gain or loss on a position held by a taxpayer prior to the time the taxpayer establishes a mixed straddle using straddle-by-straddle identification.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2014-16953
Type: Notice
Date: 2014-07-18
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, the requirements for reducing the rate of future benefit accrual.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2014-16946
Type: Notice
Date: 2014-07-18
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)). The IRS is soliciting comments concerning information collection requirements related to deductions and reductions in earnings and profits (or accumulated profits) with respect to certain foreign deferred compensation plans maintained by certain foreign corporations or by foreign branches of domestic corporations.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2014-16945
Type: Notice
Date: 2014-07-18
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)). The IRS is soliciting comments concerning information collection requirements related to Sale of Residence From Qualified Personal Residence Trust.
Information Reporting by Passport Applicants
Document Number: 2014-16944
Type: Rule
Date: 2014-07-18
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that provide information reporting rules for certain passport applicants. These final regulations apply to certain individuals applying for passports (including renewals) and provide guidance to such individuals about the information that must be included with their passport applications.