Internal Revenue Service March 16, 2023 – Federal Register Recent Federal Regulation Documents

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Superfund Chemical Substance Tax; Request To Modify List of Taxable Substances; Filing of Petition for Cellulose Acetate (Degree of Substitution = 1.5−2.0)

Document Number: 2023-05368

Type: Notice

Date: 2023-03-16

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

This notice of filing announces that a petition has been filed pursuant to Revenue Procedure 2022-26, 2022-29 I.R.B. 90, requesting that cellulose acetate (degree of substitution = 1.5-2.0) be added to the list of taxable substances under section 4672(a) of the Internal Revenue Code (``Code''). This notice of filing also requests comments on the petition. This notice of filing is not a determination that the list of taxable substances is modified.

https://regulations.justia.com/regulations/fedreg/2023/03/16/2023-05368.html

Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Capitalization of Interest

Document Number: 2023-05389

Type: Notice

Date: 2023-03-16

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 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 relating to the requirement to capitalize interest with respect to the production of property.

https://regulations.justia.com/regulations/fedreg/2023/03/16/2023-05389.html