Internal Revenue Service February 27, 2015 – Federal Register Recent Federal Regulation Documents

Alternative Simplified Credit Election
Document Number: 2015-04111
Type: Rule
Date: 2015-02-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations relating to the election of the alternative simplified credit under section 41(c)(5) of the Internal Revenue Code (Code). The final regulations affect certain taxpayers claiming the credit under section 41.
Proposed Collection; Comment Request for Form 8820
Document Number: 2015-04108
Type: Notice
Date: 2015-02-27
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 8820, Orphan Drug Credit.