Internal Revenue Service March 13, 2018 – Federal Register Recent Federal Regulation Documents

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Allocation of Mortgage Insurance Premiums; Correction

Document Number: 2018-05011

Type: Rule

Date: 2018-03-13

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

This document contains corrections to final regulations (TD 9588) that were published in the Federal Register on Monday, May 7, 2012. The final regulations are related to allocate prepaid qualified mortgage insurance premiums to determine the amount of the prepaid premium that is treated as qualified residence interest each taxable year.

https://regulations.justia.com/regulations/fedreg/2018/03/13/2018-05011.html

Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes

Document Number: 2018-04971

Type: Proposed Rule

Date: 2018-03-13

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

This document contains proposed regulations under section 6103(n) of the Internal Revenue Code (Code) to authorize the Department of State to disclose returns and return information to its contractors who assist the Department of State in carrying out its responsibilities under section 32101 of the Fixing America's Surface Transportation (FAST) Act. The FAST Act requires the IRS to notify the Department of State of certified seriously delinquent tax debts, and the Department of State procures services from outside contractors in connection with carrying out its responsibilities under the FAST Act.

https://regulations.justia.com/regulations/fedreg/2018/03/13/2018-04971.html