Internal Revenue Service March 28, 2016 – Federal Register Recent Federal Regulation Documents

Tax Treatment of Cafeteria Plans
Document Number: 2016-07018
Type: Rule
Date: 2016-03-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Proposed Collection; Comment Request for Form 990-T
Document Number: 2016-06952
Type: Notice
Date: 2016-03-28
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 990-T, Exempt Organization Business Income Tax Return.
Art Advisory Panel-Notice of Closed Meeting
Document Number: 2016-06950
Type: Notice
Date: 2016-03-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Closed meeting of the Art Advisory Panel will be held in New York, NY.
Proposed Collection; Comment Request for Form 13614-C
Document Number: 2016-06927
Type: Notice
Date: 2016-03-28
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 13614-C, Interview and Intake Sheet.
Limitations on the Importation of Net Built-In Losses
Document Number: 2016-06227
Type: Rule
Date: 2016-03-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations under sections 334(b)(1)(B) and 362(e)(1) of the Internal Revenue Code of 1986 (Code). The regulations apply to certain nonrecognition transfers of loss property to corporations that are subject to certain taxes under the Code. The regulations affect the corporations receiving such loss property. This document also amends final regulations under sections 332 and 351 to reflect certain statutory changes. The regulations affect certain corporations that transfer assets to, or receive assets from, their shareholders in exchange for the corporation's stock.