Internal Revenue Service – Federal Register Recent Federal Regulation Documents

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Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 8874, New Markets Credit
Document Number: 2019-05070
Type: Notice
Date: 2019-03-19
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 concerning Form 8874, New Markets Credit.
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Definitions of Contributions for Aid of Construction Under Section 118(c)
Document Number: 2019-05069
Type: Notice
Date: 2019-03-19
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 concerning definitions of contributions for aid of Construction Under Section 118(c).
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 1045
Document Number: 2019-05068
Type: Notice
Date: 2019-03-19
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 concerning Form 1045, Application for Tentative Refund.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2019-04965
Type: Notice
Date: 2019-03-18
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 at risk limitations.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2019-04964
Type: Notice
Date: 2019-03-18
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 employer's annual federal tax return (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands).
Eliminating Unnecessary Tax Regulations
Document Number: 2019-03474
Type: Rule
Date: 2019-03-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that remove from the Code of Federal Regulations 296 regulations that are no longer necessary because they do not have any current or future applicability under the Internal Revenue Code and amend 79 regulations to reflect the removal of the 296 regulations. The removal and amendment of these regulations may affect various categories of taxpayers by simplifying the Code of Federal Regulations.
Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act; Cancellation of Hearing
Document Number: 2019-04707
Type: Proposed Rule
Date: 2019-03-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document cancels a public hearing on proposed regulations concerning guidance related to the Foreign Tax Credit, including guidance implementing changes made by the Tax Cuts and Jobs Act.
Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 6039G
Document Number: 2019-04634
Type: Notice
Date: 2019-03-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This notice is provided in accordance with IRC section 6039G of the Health Insurance Portability and Accountability Act (HIPPA) of 1996, as amended. This listing contains the name of each individual losing United States citizenship (within the meaning of section 877(a) or 877A) with respect to whom the Secretary received information during the quarter ending December 31, 2018. For purposes of this listing, long-term residents, as defined in section 877(e)(2), are treated as if they were citizens of the United States who lost citizenship.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Project Committee: Correction
Document Number: 2019-04418
Type: Notice
Date: 2019-03-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Federal Register notice that was originally published on March 4, 2019, (Volume 84, Number 42, Page 7419) the meeting will be in St. Louis, MO, on Central Standard Time.
Open Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee: Correction
Document Number: 2019-04417
Type: Notice
Date: 2019-03-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Federal Register notice that was originally published on March 4, 2019, (Volume 84, Number 42, Page 7418) the meeting will be in St. Louis, MO, on Central Standard Time.
Open Meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Line Project Committee: Correction
Document Number: 2019-04416
Type: Notice
Date: 2019-03-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Federal Register notice that was originally published on March 4, 2019, (Volume 84, Number 42, Page 7420) the meeting will be in Albuquerque, NM on Mountain Standard Time.
Open Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee: Correction
Document Number: 2019-04415
Type: Notice
Date: 2019-03-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Federal Register notice that was originally published on March 5, 2019, (Volume 84, Number 43, Page 7970) the meeting will be in Sacramento, CA on Pacific Standard Time.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee: Correction
Document Number: 2019-04414
Type: Notice
Date: 2019-03-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Federal Register notice that was originally published on March 4, 2019, (Volume 84, Number 42, Page 7419) the meeting will be in Sacramento on Pacific Standard Time.
Open Meeting of the Taxpayer Advocacy Panel's Special Projects Committee: Correction
Document Number: 2019-04412
Type: Notice
Date: 2019-03-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Federal Register notice that was originally published on March 5, 2019, (Volume 84, Number 43, Page 7971) the meeting will be in Albuquerque, NM on Mountain Standard Time.
Rules Regarding Certain Hybrid Arrangements; Hearing
Document Number: 2019-04203
Type: Proposed Rule
Date: 2019-03-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides a notice of public hearing on proposed regulations to implement sections 245A(e) and 267A of the Internal Revenue Code (Code) regarding hybrid dividends and certain amounts paid or accrued in hybrid transactions or with hybrid entities, and to provide rules under sections 1503(d) and 7701 of the Code to prevent the same deduction from being claimed under the tax laws of both the United States and a foreign country.
Regulations Reducing Burden Under FATCA and Chapter 3; Hearing
Document Number: 2019-04164
Type: Proposed Rule
Date: 2019-03-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides a notice of public hearing on proposed regulations eliminating withholding on payments of gross proceeds, deferring withholding on foreign pass thru payments, eliminating withholding on certain insurance premiums, and clarifying the definition of investment entity.
Estate and Gift Taxes; Difference in the Basic Exclusion Amount; Hearing Cancellation
Document Number: 2019-04140
Type: Proposed Rule
Date: 2019-03-07
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document cancels a public hearing on proposed regulations addressing the effect of recent legislative changes to the basic exclusive amount used in computing Federal gift and estate taxes.
Base Erosion and Anti-Abuse Tax; Hearing
Document Number: 2019-04043
Type: Proposed Rule
Date: 2019-03-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides a notice of public hearing on proposed regulations to provide guidance regarding the tax on base erosion payments of taxpayers with substantial gross receipts and reporting requirements thereunder.
Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Job Act; Correction
Document Number: 2019-03942
Type: Proposed Rule
Date: 2019-03-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to a notice of proposed rulemaking that was published in the Federal Register on Friday, December 7, 2018. The proposed regulations relate to the determination of the foreign tax credit under the Internal Revenue Code.
Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income
Document Number: 2019-03848
Type: Proposed Rule
Date: 2019-03-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that provide guidance to determine the amount of the deduction for foreign-derived intangible income and global intangible low-taxed income. This document also contains proposed regulations coordinating the deduction for foreign-derived intangible income and global intangible low-taxed income with other provisions in the Internal Revenue Code.
Open Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee
Document Number: 2019-03914
Type: Notice
Date: 2019-03-05
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Taxpayer Advocacy Panel's Special Projects Committee.
Document Number: 2019-03913
Type: Notice
Date: 2019-03-05
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Special Projects Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Utility Allowance Submetering
Document Number: 2019-03827
Type: Rule
Date: 2019-03-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that amend the utility allowance regulations concerning the low-income housing credit under section 42 of the Internal Revenue Code (Code). These final regulations extend the principles of the current submetering rules. The current rules address situations in which a building owner purchases a utility from a utility company and then separately charges the tenants for the utility. In those situations, if the utility costs paid by a tenant are based on actual consumption in the tenant's submetered, rent-restricted unit and if certain other requirements are satisfied, then the charges for the utility are treated as paid by the tenant directly to the utility company, even though the payment passes through the building owner. The final regulations extend these principles and apply to situations in which a building owner sells to tenants energy that is produced from a renewable source and that the owner did not purchase from or through a local utility company. The final regulations affect owners of low-income housing projects that claim the credit, the tenants in those low-income housing projects, and the State and local housing credit agencies that administer the credit.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee
Document Number: 2019-03801
Type: Notice
Date: 2019-03-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Taxpayer Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee
Document Number: 2019-03800
Type: Notice
Date: 2019-03-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Line Project Committee
Document Number: 2019-03798
Type: Notice
Date: 2019-03-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Line Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Project Committee
Document Number: 2019-03797
Type: Notice
Date: 2019-03-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Taxpayer Assistance Center Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2019-03731
Type: Notice
Date: 2019-03-04
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 revocation of election filed under property transferred in connection with performance of services to include gross income in year of transfer.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2019-03730
Type: Notice
Date: 2019-03-04
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 empowerment zone employment credit.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2019-03729
Type: Notice
Date: 2019-03-04
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 certain cash or deferred arrangements and employee and matching contributions under employee plans, and retirement plans; cash or deferred arrangements.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2019-03728
Type: Notice
Date: 2019-03-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Final Rules Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008; Technical Amendment to External Review for Multi- State Plan Program.
Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act; Notice of Hearing
Document Number: 2019-03769
Type: Proposed Rule
Date: 2019-03-01
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document announces a public hearing on proposed regulations concerning guidance related to the Foreign Tax Credit, including guidance implementing changes made by the Tax Cuts and Jobs Act.
Centralized Partnership Audit Regime
Document Number: 2018-28140
Type: Rule
Date: 2019-02-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations implementing the centralized partnership audit regime. These final regulations affect partnerships for taxable years beginning after December 31, 2017 and ending after August 12, 2018, as well as partnerships that make the election to apply the centralized partnership audit regime to partnership taxable years beginning on or after November 2, 2015, and before January 1, 2018.
Amendments to the Low-Income Housing Credit Compliance-Monitoring Regulations
Document Number: 2019-03388
Type: Rule
Date: 2019-02-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that amend the compliance monitoring regulations concerning the low-income housing credit under section 42 of the Internal Revenue Code (Code). These final regulations revise and clarify the requirement to conduct physical inspections and review low-income certifications and other documentation. The final regulations will affect owners of low-income housing projects that claim the credit, the tenants in those low-income housing projects, and the State and local housing credit agencies that administer the credit.
Proposed Collection; Comment Request for Form 5306
Document Number: 2019-03222
Type: Notice
Date: 2019-02-26
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 Form 5306, Application for Approval of Prototype or Employer Sponsored Individual Retirement Account.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2019-03221
Type: Notice
Date: 2019-02-26
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 taxable distributions received from cooperatives.
Proposed Collection: Comment Request for Form 4669
Document Number: 2019-03220
Type: Notice
Date: 2019-02-26
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 Form 4669, Statement of Payments Received.
Proposed Collection; Comment Request for Form 8582-CR
Document Number: 2019-03219
Type: Notice
Date: 2019-02-26
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 Form 8582-CR, Passive Activity Credit Limitations.
Proposed Information Collection; Comment Request
Document Number: 2019-03216
Type: Notice
Date: 2019-02-26
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.
Proposed Collection; Comment Request for Revenue Ruling 2000-35
Document Number: 2019-03214
Type: Notice
Date: 2019-02-26
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 Revenue Ruling 2000-35, Automatic Enrollment in Section 403(b) Plans.
Proposed Collection; Comment Request for TD 8656
Document Number: 2019-03213
Type: Notice
Date: 2019-02-26
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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning final regulation TD 8656, Imposition of the Accuracy-Related Penalty.
Proposed Collection; Comment Request for Form 706-GS(T)
Document Number: 2019-03212
Type: Notice
Date: 2019-02-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Generation-Skipping Transfer Tax Return For Terminations.
Proposed Collection; Comment Request for Form 8611
Document Number: 2019-03198
Type: Notice
Date: 2019-02-25
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. The IRS is soliciting comments concerning Form 8611, Recapture of Low-Income Housing Credit.
Request for Information Regarding Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage
Document Number: 2019-03170
Type: Proposed Rule
Date: 2019-02-25
Agency: Employee Benefits Security Administration, Department of Labor, Department of Health and Human Services, Internal Revenue Service, Department of Treasury, Department of the Treasury
This document is a request for information regarding grandfathered group health plans and grandfathered group health insurance coverage. Given the limited information available regarding such coverage, the Department of the Treasury, the Department of Labor, and the Department of Health and Human Services (the Departments) are issuing this request for information to gather input from the public in order to better understand the challenges that group health plans and group health insurance issuers face in avoiding a loss of grandfathered status, and to determine whether there are opportunities for the Departments to assist such plans and issuers, consistent with the law, in preserving the grandfathered status of group health plans and group health insurance coverage in ways that would benefit employers, employee organizations, plan participants and beneficiaries, and other stakeholders.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2019-02728
Type: Notice
Date: 2019-02-20
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 change of address or responsible party.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2019-02727
Type: Notice
Date: 2019-02-20
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 allocation of estimated tax payments to beneficiaries.
Proposed Collection; Comment Request for Form 8876
Document Number: 2019-02120
Type: Notice
Date: 2019-02-13
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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 8876, Excise Tax on Structured Settlement Factoring Transactions.
Proposed Collection; Comment Request for Form 8288-B
Document Number: 2019-02119
Type: Notice
Date: 2019-02-13
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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests.
Proposed Collection; Comment Request for Form 4970
Document Number: 2019-02118
Type: Notice
Date: 2019-02-13
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 collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 4970, Tax on Accumulation Distributions of Trusts.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2019-01937
Type: Notice
Date: 2019-02-12
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 statement by person(s) receiving gambling winnings.