Internal Revenue Service February 3, 2021 – Federal Register Recent Federal Regulation Documents

Proposed Collection; Comment Request for Foreign Tax Credit; Notification of Foreign Tax Redeterminations
Document Number: 2021-02229
Type: Notice
Date: 2021-02-03
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 foreign tax credit; notification of foreign tax redeterminations.
Mandatory 60-Day Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster; Hearing
Document Number: 2021-02183
Type: Proposed Rule
Date: 2021-02-03
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides a notice of public hearing on proposed regulations relating to the new mandatory 60-day postponement of certain time-sensitive tax-related deadlines by reason of a Federally declared disaster.
Section 42, Low-Income Housing Credit Average Income Test Regulations; Hearing
Document Number: 2021-02146
Type: Proposed Rule
Date: 2021-02-03
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides a notice of public hearing on proposed regulations setting forth guidance on the average income test for purposes of the low-income housing credit.