Internal Revenue Service – Federal Register Recent Federal Regulation Documents

Results 351 - 400 of 9,405
Proposed Reinstatement of Information Collection Request Submitted for Public Comment; Comment Request for the Research Applied Analytics & Statistics (RAAS) Comprehensive Taxpayer Attitude Survey
Document Number: 2023-10218
Type: Notice
Date: 2023-05-15
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. The IRS is soliciting comments concerning the information collection, Research Applied Analytics & Statistics (RAAS) Comprehensive Taxpayer Attitude Survey (2023).
Open Meeting of the Taxpayer Advocacy Panel Joint Committee
Document Number: 2023-10042
Type: Notice
Date: 2023-05-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Joint Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. This meeting will be held via teleconference.
Information Reporting and Transfer for Valuable Consideration Rules for Section 1035 Exchanges of Life Insurance and Certain Other Life Insurance Contract Transactions
Document Number: 2023-09637
Type: Proposed Rule
Date: 2023-05-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations providing guidance on the application of the transfer for valuable consideration rules and associated information reporting requirements for reportable policy sales of interests in life insurance contracts to exchanges of life insurance contracts qualifying for nonrecognition of gain or loss, as well as to certain acquisitions of interests in life insurance contracts in transactions that qualify as corporate reorganizations. The proposed regulations affect parties involved in these life insurance contract transactions, including with respect to payments of reportable death benefits. This document also invites comments on these proposed regulations.
Proposed Collection; Requesting Comments on Form 706-GS(D-1)
Document Number: 2023-09699
Type: Notice
Date: 2023-05-08
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 706-GS(D-1), Notification of Distribution From a Generation-Skipping Trust.
Low Income Taxpayer Clinic Grant Program; Availability of 2024 Grant Application Package
Document Number: 2023-09698
Type: Notice
Date: 2023-05-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a notice that the IRS has provided a grant opportunity in www.grants.gov for organizations interested in applying for a Low Income Taxpayer Clinic (LITC) matching grant. The IRS is authorized to award multi-year LITC grants not to exceed three years. (Organizations currently participating in the LITC grant program that are submitting a Non-Competing Continuation Request for continued funding for 2024 must do so electronically at www.grantsolutions.gov). Grants may be awarded for the development, expansion, or continuation of programs providing qualified services to eligible taxpayers. Grant funds may be awarded for start-up expenditures incurred by new clinics during 2024. The budget and the period of performance for the grant will be January 1, 2024December 31, 2024. The application period runs from May 8, 2023, through June 26, 2023.
Section 367(d) Rules for Certain Repatriations of Intangible Property
Document Number: 2023-08843
Type: Proposed Rule
Date: 2023-05-03
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that, in certain cases, would terminate the continued application of certain tax provisions arising from a previous transfer of intangible property to a foreign corporation when the intangible property is repatriated to certain United States persons. The proposed regulations would affect certain United States persons that previously transferred intangible property to a foreign corporation.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee
Document Number: 2023-09104
Type: Notice
Date: 2023-05-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Taxpayer Assistance Center Improvements 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 and Form Project
Document Number: 2023-09255
Type: Notice
Date: 2023-05-02
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 applications and renewal of enrollment for those who are seeking actuary status under ERISA, and regulations governing the performance of actuarial services under the employee retirement income security act of 1972.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2023-09253
Type: Notice
Date: 2023-05-02
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 information collect requirements related to the treatment of distributions to foreign persons under sections 367(e)(1) and 367(e)(2).
Proposed Collection; Requesting comments on Forms W-2/W-3 Series
Document Number: 2023-09273
Type: Notice
Date: 2023-05-02
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 Forms W-2, W-2c, W- 2AS, W-2GU, W-2VI, W-3, W-3c, W-3PR, W-3cPR, and W-3SS.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2023-09252
Type: Notice
Date: 2023-05-02
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 Directed Withholding and Deposit Verification and Application for Central Withholding Agreement Less than $10,000.
Superfund Chemical Taxes; Correction
Document Number: 2023-09003
Type: Proposed Rule
Date: 2023-05-01
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice of proposed rulemaking (REG-105954-22) that was published in the Federal Register on Wednesday, March 29, 2023. The proposed rulemaking published in March contains proposed regulations relating to the excise taxes imposed on certain chemicals and certain imported substances, effective July 1, 2022. Such taxes are known as the Superfund chemical taxes.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee
Document Number: 2023-09108
Type: Notice
Date: 2023-05-01
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: 2023-09107
Type: Notice
Date: 2023-05-01
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 Special Projects Committee
Document Number: 2023-09103
Type: Notice
Date: 2023-05-01
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.
Open Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee
Document Number: 2023-09102
Type: Notice
Date: 2023-05-01
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 Toll-Free Phone Lines Project Committee
Document Number: 2023-09101
Type: Notice
Date: 2023-05-01
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Lines 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 the Advanced Manufacturing Production Credit
Document Number: 2023-09124
Type: Notice
Date: 2023-05-01
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 the advanced manufacturing production credit.
Proposed Collection; Requesting Comments on Form 970
Document Number: 2023-08727
Type: Notice
Date: 2023-04-25
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 970, Application to Use LIFO Inventory Method.
Internal Revenue Service Advisory Council (IRSAC); Nominations
Document Number: 2023-08713
Type: Notice
Date: 2023-04-25
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service (IRS) is seeking new members to serve on the Internal Revenue Service Advisory Council (IRSAC). Applications are currently being accepted for appointments that will begin in January 2024. IRSAC members are drawn from substantially diverse backgrounds representing a cross-section of the taxpaying public with substantial, disparate experience in: tax preparation for individuals, small businesses and large, multi-national corporations; tax-exempt and government entities; information reporting; and taxpayer or consumer advocacy. Nominations of qualified individuals may come from individuals or organizations; applications should describe and document the proposed member's qualifications for IRSAC.
Quarterly Publication of Individuals Who Have Chosen To Expatriate
Document Number: 2023-08262
Type: Notice
Date: 2023-04-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Section 30D New Clean Vehicle Credit
Document Number: 2023-06822
Type: Proposed Rule
Date: 2023-04-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations regarding the Federal income tax credit under the Inflation Reduction Act of 2022 for the purchase of qualifying new clean vehicles, including new plug-in electric vehicles powered by an electric battery meeting certain requirements and new qualified fuel cell vehicles. These proposed regulations would affect eligible taxpayers who purchase new vehicles that qualify for the credit.
Advanced Manufacturing Investment Credit; Correction
Document Number: 2023-07987
Type: Proposed Rule
Date: 2023-04-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice of proposed rulemaking (REG-120653-22) that was published in the Federal Register on Thursday, March 23, 2023. The proposed rulemaking published in March contains proposed regulations to implement the advanced manufacturing investment credit established by the CHIPS Act of 2022 to incentivize the manufacture of semiconductors and semiconductor manufacturing equipment within the United States.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee
Document Number: 2023-07753
Type: Notice
Date: 2023-04-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Federal Register notice that was originally published on April 6, 2023, (Volume 88, Number 66, Page 20612) the day for this meeting has been corrected from Wednesday to Thursday, April 13, 2023, at 12 p.m. Eastern Time. All other meeting details remain unchanged.
Open Meeting of the Taxpayer Advocacy Panel Joint Committee
Document Number: 2023-07750
Type: Notice
Date: 2023-04-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Joint Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. Due to unavoidable circumstances with the beginning of the TAP year, we will not be able to meet the 15-calendar notice threshold. This meeting will be held via teleconference.
Tax Counseling for the Elderly (TCE) Program-Availability of Application for Federal Financial Assistance
Document Number: 2023-07503
Type: Notice
Date: 2023-04-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides notice of the availability of the application packages for the 2024 Tax Counseling for the Elderly (TCE) Program.
Community Volunteer Income Tax Assistance (VITA) Matching Grant Program-Availability of Application for Federal Financial Assistance
Document Number: 2023-07505
Type: Notice
Date: 2023-04-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides notice of the availability of the application package for the 2024 Community Volunteer Income Tax Assistance (VITA) Matching Grant Program.
Proposed Collection; Comment Request Relating to the Investment Credit
Document Number: 2023-07504
Type: Notice
Date: 2023-04-11
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 the investment credit.
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request Relating to Improving Customer Experience (OMB Circular A-11, Section 280 Implementation)
Document Number: 2023-07580
Type: Notice
Date: 2023-04-11
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 relating to, Improving Customer Experience (OMB Circular A-11, Section 280 Implementation), proposed by the Agency.
Micro-Captive Listed Transactions and Micro-Captive Transactions of Interest
Document Number: 2023-07315
Type: Proposed Rule
Date: 2023-04-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that identify transactions that are the same as, or substantially similar to, certain micro-captive transactions as listed transactions, a type of reportable transaction, and certain other micro-captive transactions as transactions of interest, another type of reportable transaction. Material advisors and certain participants in these listed transactions and transactions of interest are required to file disclosures with the IRS and are subject to penalties for failure to disclose. The proposed regulations affect participants in these transactions as well as material advisors. This document also provides notice of a public hearing on the proposed regulations.
Rules for Supervisory Approval of Penalties
Document Number: 2023-07232
Type: Proposed Rule
Date: 2023-04-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations regarding supervisory approval of certain penalties assessed by the IRS. The proposed regulations are necessary to address uncertainty regarding various aspects of supervisory approval of penalties that have arisen due to recent judicial decisions. The proposed regulations affect the IRS and persons assessed certain penalties by the IRS.
Open Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee
Document Number: 2023-07155
Type: Notice
Date: 2023-04-06
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. Due to the recent lifting of pandemic travel restrictions and other unavoidable circumstances, we will not be able to meet the 15-calendar notice threshold. This meeting will be held via teleconference.
Open Meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Lines Project Committee
Document Number: 2023-07154
Type: Notice
Date: 2023-04-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Lines 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. Due to the recent lifting of pandemic travel restrictions and other unavoidable circumstances, we will not be able to meet the 15-calendar notice threshold. This meeting will be held via teleconference.
Open Meeting of the Taxpayer Advocacy Panel's Special Projects Committee
Document Number: 2023-07153
Type: Notice
Date: 2023-04-06
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. Due to the recent lifting of pandemic travel restrictions and other unavoidable circumstances, we will not be able to meet the 15-calendar notice threshold. This meeting will be held via teleconference.
Open Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee
Document Number: 2023-07152
Type: Notice
Date: 2023-04-06
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. Due to the recent lifting of pandemic travel restrictions and other unavoidable circumstances, we will not be able to meet the 15-calendar notice threshold. This meeting will be held via teleconference.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee
Document Number: 2023-07151
Type: Notice
Date: 2023-04-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Taxpayer Assistance Center Improvements 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. Due to the recent lifting of pandemic travel restrictions and other unavoidable circumstances, we will not be able to meet the 15- calendar notice threshold. This meeting will be held via teleconference.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee
Document Number: 2023-07150
Type: Notice
Date: 2023-04-06
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. Due to the recent lifting of pandemic travel restrictions and other unavoidable circumstances, we will not be able to meet the 15-calendar notice threshold. This meeting will be held via teleconference.
Proposed Collection; Comment Request for Form 8908
Document Number: 2023-06821
Type: Notice
Date: 2023-04-03
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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 8908, Energy Efficient Home Credit.
Internal Revenue Service Advisory Council; Meeting
Document Number: 2023-06567
Type: Notice
Date: 2023-03-30
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service Advisory Council will hold a public meeting.
Art Advisory Panel-Notice of Closed Meeting
Document Number: 2023-06412
Type: Notice
Date: 2023-03-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Closed meeting of the Art Advisory Panel will be held in New York, NY. The entire meeting will be closed.
Superfund Chemical Taxes
Document Number: 2023-06278
Type: Proposed Rule
Date: 2023-03-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations relating to the excise taxes imposed on certain chemicals and certain imported substances, effective July 1, 2022. Such taxes are known as the Superfund chemical taxes. The excise tax on taxable chemicals is imposed on the sale or use of taxable chemicals by manufacturers, producers, and importers of such chemicals. The excise tax on taxable substances is imposed on the sale or use of taxable substances by importers of such taxable substances. The proposed regulations affect manufacturers, producers, and importers that sell or use taxable chemicals and importers that sell or use taxable substances.
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request Concerning Information Reporting for Form 15397
Document Number: 2023-06191
Type: Notice
Date: 2023-03-27
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 new Form 15397, Application for Extension of Time to Furnish Recipient Statements.
Income Taxes
Document Number: 2023-06296
Type: Rule
Date: 2023-03-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Proposed Collection; Comment Request for Notice 2023-24, Credit for Production of Electricity From Advanced Nuclear Power Facilities
Document Number: 2023-06025
Type: Notice
Date: 2023-03-24
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 Notice 2023-24, Credit for Production of Electricity from Advanced Nuclear Power Facilities.
Advanced Manufacturing Investment Credit
Document Number: 2023-05871
Type: Proposed Rule
Date: 2023-03-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations to implement the advanced manufacturing investment credit established by the CHIPS Act of 2022 to incentivize the manufacture of semiconductors and semiconductor manufacturing equipment within the United States. The regulations address the credit's eligibility requirements, an election that eligible taxpayers may make to be treated as making a payment of tax (including an overpayment of tax), or for an eligible partnership or S corporation to receive an elective payment, instead of claiming a credit, and a special 10-year credit recapture rule that applies if there is a significant transaction involving the material expansion of semiconductor manufacturing capacity in a foreign country of concern. This document also requests comments on the proposed regulations, including the definition of the term ``semiconductor.'' These proposed regulations affect taxpayers that claim the advanced manufacturing investment credit or instead make an elective payment election.
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 8316
Document Number: 2023-05468
Type: Notice
Date: 2023-03-17
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 8316, Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa.
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 8453-R
Document Number: 2023-05484
Type: Notice
Date: 2023-03-17
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 8453-R, Electronic Filing Declaration for Form 8963.
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.
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.
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 1363
Document Number: 2023-05234
Type: Notice
Date: 2023-03-15
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 1363, Export Exemption Certificate.
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