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

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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.

https://regulations.justia.com/regulations/fedreg/2021/02/03/2021-02229.html

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.

https://regulations.justia.com/regulations/fedreg/2021/02/03/2021-02183.html

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.

https://regulations.justia.com/regulations/fedreg/2021/02/03/2021-02146.html