Internal Revenue Service August 14, 2017 – Federal Register Recent Federal Regulation Documents

Proposed Extension of Information Collection Request Submitted for Public Comment; Election To Expense Certain Refineries
Document Number: 2017-17139
Type: Notice
Date: 2017-08-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, 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 the election to expense certain refineries.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2017-17136
Type: Notice
Date: 2017-08-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, 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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning suspension or reduction of safe harbor nonelective contributions.
Arbitrage Guidance for Tax-Exempt Bonds; Correction
Document Number: 2017-17135
Type: Rule
Date: 2017-08-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to final regulations (TD 9777) that were published in the Federal Register on Monday, July 18, 2016 (81 FR 46582). The final regulations relate to the arbitrage restrictions under section 148 of the Internal Revenue Code applicable to tax-exempt bonds and other tax-advantaged bonds issued by State and local governments.