Internal Revenue Service January 31, 2017 – Federal Register Recent Federal Regulation Documents

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Proposed Collection; Comment Request for Form 706-NA

Document Number: 2017-01992

Type: Notice

Date: 2017-01-31

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. Currently, the IRS is soliciting comments concerning Form 706-NA, United States Estate (and Generation- Skipping Transfer) Tax Return, Estate of nonresident not a citizen of the United States.

https://regulations.justia.com/regulations/fedreg/2017/01/31/2017-01992.html

Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f); Correction

Document Number: 2017-01055

Type: Rule

Date: 2017-01-31

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

This document contains corrections to temporary regulations (TD 9805) that published in the Federal Register on Monday, December 19, 2016 (81 FR 91738). The temporary regulations provide guidance regarding the distribution by a distributing corporation of stock or securities of a controlled corporation without the recognition of income, gain, or loss.

https://regulations.justia.com/regulations/fedreg/2017/01/31/2017-01055.html