Internal Revenue Service February 19, 2016 – Federal Register Recent Federal Regulation Documents

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Proposed Collection; Comment Request for Regulation Project

Document Number: 2016-03446

Type: Notice

Date: 2016-02-19

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 Guidance Necessary To Facilitate Business Election Filing; Finalization of Controlled Group Qualification Rules.

https://regulations.justia.com/regulations/fedreg/2016/02/19/2016-03446.html

PATH Act Changes to Section 1445

Document Number: 2016-03421

Type: Rule

Date: 2016-02-19

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

This document contains final and temporary regulations relating to the taxation of, and withholding on, foreign persons upon certain dispositions of, and distributions with respect to, United States real property interests (USRPIs). The regulations reflect changes made by the Protecting Americans from Tax Hikes Act of 2015 (the PATH Act). In addition, the regulations update certain mailing addresses listed in regulations under sections 897 and 1445. These regulations affect certain holders of USRPIs and withholding agents that are required to withhold tax on certain dispositions of, and distributions with respect to, USRPIs. This document also requests comments on certain other aspects of the PATH Act that apply to dispositions of, and distributions with respect to, USRPIs.

https://regulations.justia.com/regulations/fedreg/2016/02/19/2016-03421.html

Requirements for Type I and Type III Supporting Organizations

Document Number: 2016-02858

Type: Proposed Rule

Date: 2016-02-19

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

This document contains proposed regulations regarding the prohibition on certain contributions to Type I and Type III supporting organizations and the requirements for Type III supporting organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006. The regulations will affect Type I and Type III supporting organizations and their supported organizations.

https://regulations.justia.com/regulations/fedreg/2016/02/19/2016-02858.html