Internal Revenue Service 2007 – Federal Register Recent Federal Regulation Documents

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Returns Required on Magnetic Media
Document Number: E7-22147
Type: Rule
Date: 2007-11-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations relating to the requirements for filing corporate income tax returns and returns of organizations required to file returns under section 6033 on magnetic media pursuant to section 6011(e) of the Internal Revenue Code (Code). The term magnetic media includes any magnetic media permitted under applicable regulations, revenue procedures, or publications, including electronic filing. The final regulations are necessary to update and clarify the rules and procedures for corporations and organizations that are required to file their returns electronically. The final regulations affect corporations, including electing small business corporations (S corporations), with assets of $10 million or more that file Form 1120, U.S. Corporation Income Tax Return, or Form 1120S, U.S. Income Tax Return for an S Corporation; exempt organizations with assets of $10 million or more that are required to file returns under section 6033, and private foundations or section 4947(a)(1) trusts that are required to file returns under section 6033.
Railroad Track Maintenance Credit
Document Number: E7-22142
Type: Rule
Date: 2007-11-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that provide rules for claiming the railroad track maintenance credit under section 45G of the Internal Revenue Code for qualified railroad track maintenance expenditures paid or incurred by a Class II railroad or Class III railroad and other eligible taxpayers during the taxable year. These final regulations reflect changes to the law made by the American Jobs Creation Act of 2004, the Gulf Opportunity Zone Act of 2005, and the Tax Relief and Health Care Act of 2006.
Proposed Collection; Comment Request for EFTPS Primary Contact Information Form
Document Number: E7-22138
Type: Notice
Date: 2007-11-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning the EFTPS Primary Contact Information Form.
Information Reporting on Employer-Owned Life Insurance Contracts
Document Number: E7-22137
Type: Rule
Date: 2007-11-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains temporary regulations concerning information reporting on employer-owned life insurance contracts under section 6039I of the Internal Revenue Code (Code). This temporary regulation is necessary to provide taxpayers with immediate guidance as to how the requirements of section 6039I should be applied. The temporary regulations generally apply to taxpayers that are engaged in a trade or business and that are directly or indirectly a beneficiary of a life insurance contract covering the life of an insured who is an employee of the trade or business on the date the contract is issued. The text of these temporary regulations also serves as the text of proposed regulations set forth in the notice of proposed rulemaking on this subject elsewhere in this issue of the Federal Register.
Information Reporting on Employer-Owned Life Insurance Contracts
Document Number: E7-22136
Type: Proposed Rule
Date: 2007-11-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Elsewhere in this issue of the Federal Register, the IRS is issuing temporary regulations concerning information reporting on employer-owned life insurance contracts under section 6039I of the Internal Revenue Code (Code). The temporary regulations generally apply to taxpayers that are engaged in a trade or business and that are directly or indirectly a beneficiary of a life insurance contract covering the life of an insured who is an employee of the trade or business on the date the contract is issued. The text of those temporary regulations also serves as the text of these proposed regulations.
Modifications of Commercial Mortgage Loans Held by a Real Estate Mortgage Investment Conduit (REMIC)
Document Number: E7-21987
Type: Proposed Rule
Date: 2007-11-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that would expand the list of permitted loan modifications to include certain modifications of commercial mortgages. Changes to the regulations are necessary to better accommodate evolving commercial mortgage industry practices. These changes will affect lenders, borrowers, servicers, and sponsors of securitizations of mortgages in REMICs.
Benefit Restrictions for Underfunded Pension Plans; Correction
Document Number: E7-21964
Type: Proposed Rule
Date: 2007-11-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice of proposed rulemaking (REG-113891-07) that was published in the Federal Register on Friday, August 31, 2007 (72 FR 50544) providing guidance regarding the use of certain funding balances maintained for defined benefit pension plans and regarding benefit restrictions for certain underfunded defined benefit pension plans. These regulations affect sponsors, administrators, participants, and beneficiaries of single employer defined benefit pension plans.
Proposed Collection; Comment Request for Central Withholding Agreement
Document Number: E7-21963
Type: Notice
Date: 2007-11-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning instructions on how to apply for a Central Withholding Agreement.
Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 6039G
Document Number: E7-21905
Type: Notice
Date: 2007-11-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This notice is provided in accordance with IRC section 6039G, as amended, by the Health Insurance Portability and Accountability Act (HIPPA) of 1996. This listing contains the name of each individual losing United States citizenship (within the meaning of section 877(a)) with respect to whom the Secretary received information during the quarter ending September 30, 2007.
Withholding Procedure Under Section 1441 for Certain Distributions to Which Section 302 Applies; Correction
Document Number: E7-21904
Type: Proposed Rule
Date: 2007-11-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to proposed regulations (REG-140206-06) that were published in the Federal Register on Wednesday, October 17, 2007 (72 FR 58781) regarding a withholding agent's obligation to withhold and report tax under Chapter 3 of the Internal Revenue Code when there is a distribution in redemption of stock of a corporation that is actively traded on an established financial market.
Automatic Contribution Arrangements
Document Number: E7-21821
Type: Proposed Rule
Date: 2007-11-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations under sections 401(k), 401(m), 402(c), 411(a), 414(w), and 4979(f) of the Internal Revenue Code relating to automatic contribution arrangements. These proposed regulations will affect administrators of, employers maintaining, participants in, and beneficiaries of eligible plans that include an automatic contribution arrangement under section 401(k)(13), 401(m)(12), or 414(w).
Foreign Tax Credit: Notification of Foreign Tax Redeterminations
Document Number: E7-21766
Type: Rule
Date: 2007-11-07
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains temporary Income Tax Regulations relating to a United States taxpayer's obligation under section 905(c) of the Internal Revenue Code (Code) to notify the IRS of a foreign tax redetermination, which is a change in the taxpayer's foreign tax liability that may affect the taxpayer's foreign tax credit. This document also contains temporary Procedure and Administration Regulations under section 6689 relating to the civil penalty for failure to notify the IRS of a foreign tax redetermination as required under section 905(c). These temporary regulations affect taxpayers that have paid foreign taxes which have been redetermined and provide guidance needed to comply with statutory changes made to the applicable law by the Taxpayer Relief Act of 1997 and the American Jobs Creation Act of 2004. The text of the temporary regulations also serves as the text of the proposed regulations (REG-209020-86) set forth in the notice of proposed rulemaking on this subject published elsewhere in this issue of the Federal Register.
Foreign Tax Credit: Notification of Foreign Tax Redeterminations
Document Number: E7-21727
Type: Proposed Rule
Date: 2007-11-07
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document withdraws portions of the notice of proposed rulemaking published on June 23, 1988, relating to sections 905(c) and 6689 (the 1988 proposed regulations). In addition, in the Rules and Regulations section of this issue of the Federal Register, the IRS and the Treasury Department are issuing temporary regulations relating to a taxpayer's obligation under section 905(c) of the Internal Revenue Code to notify the IRS of a foreign tax redetermination. The IRS and the Treasury Department are also issuing temporary regulations on Procedure and Administration under section 6689 relating to the civil penalty for failure to notify the IRS of a foreign tax redetermination as required under section 905(c). These temporary regulations affect taxpayers that have paid foreign taxes which have been redetermined and provide guidance needed to comply with statutory changes made to the applicable law by the Taxpayer Relief Act of 1997 and the American Jobs Creation Act of 2004. The text of those temporary regulations also serves as the text of these proposed regulations.
Partner's Distributive Share; Correction
Document Number: E7-21820
Type: Proposed Rule
Date: 2007-11-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to the notice of proposed regulations (REG-143397-05) that was published in the Federal Register on Wednesday, August 22, 2007 (72 FR 46932) concerning the application of sections 704(c)(1)(B) and 737 to distributions of property after two partnerships engage in an assets-over merger. The proposed regulations affect partnerships and their partners.
Information Reporting Program Advisory Committee; Renewal of Charter
Document Number: E7-21764
Type: Notice
Date: 2007-11-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Charter for the Information Reporting Program Advisory Committee will renew for a two-year period beginning November 2, 2007.
Advisory Group to the Commissioner of Internal Revenue; Renewal of Charter
Document Number: E7-21703
Type: Notice
Date: 2007-11-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Charter for the Internal Revenue Service Advisory Council (IRSAC) will renew for a two-year period beginning November 2, 2007.
Advisory Group to the Commissioner of Internal Revenue; Renewal of Charter
Document Number: E7-21345
Type: Notice
Date: 2007-11-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Charter for the Advisory Committee on Tax Exempt and Government Entities (ACT) has been renewed for a two-year period beginning July 13, 2007.
Consolidated Returns; Intercompany Obligations; Correction
Document Number: E7-21464
Type: Proposed Rule
Date: 2007-10-31
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice of proposed rulemaking (REG-107592-00) and withdrawal of proposed regulations (REG- 105964-98) that were published in the Federal Register on Friday, September 28, 2007 (72 FR 55139) providing guidance regarding the treatment of transactions involving obligations between members of a consolidated group and the treatment of transactions involving the provision of insurance between members of a consolidated group. The regulations will affect corporations filing consolidated returns.
Request for Applications for the IRS Advisory Committee on Tax Exempt and Government Entities
Document Number: E7-21359
Type: Notice
Date: 2007-10-31
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service (IRS) is requesting applications for membership to serve on the Advisory Committee on Tax Exempt and Government Entities (ACT). Applications will be accepted for the following vacancies, which will occur in June 2008: Two (2) employee plans; two (2) exempt organizations; one (1) Indian tribal governments; one (1) tax exempt bonds, and two (2) federal, state and local governments. To ensure appropriate balance of membership, final selection from qualified candidates will be determined based on experience, qualifications, and other expertise. Due Date: Written applications or nominations must be received on or before November 30, 2007. Application: Applicants may use the ACT Application Form on the IRS Web site (IRS.gov) or may send an application by letter with the following information: Name; Other Name(s) Used and Date(s) (required for FBI check); Date of Birth (required for FBI check); City and State of Birth (required for FBI Check); Current Address; Telephone and Fax Numbers; and e-mail address, if any. Applications should also describe and document the proposed member's qualifications for membership on the ACT. Applications should also specify the vacancy for with they wish to be considered.
Advisory Council to the Internal Revenue Service; Meeting
Document Number: E7-21358
Type: Notice
Date: 2007-10-31
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service Advisory Council (IRSAC) will hold a public meeting on Thursday, November 15, 2007.
User Fees Relating to Enrollment to Perform Actuarial Services
Document Number: 07-5428
Type: Proposed Rule
Date: 2007-10-31
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations relating to user fees for the initial and renewed enrollment to become an enrolled actuary. The charging of user fees is authorized by the Independent Offices Appropriations Act (IOAA) of 1952. This document also contains a notice of public hearing on these proposed regulations.
Proposed Collection; Comment Request for Regulation Project; Correction
Document Number: E7-21138
Type: Notice
Date: 2007-10-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice and request for comments (TD 9249) that was published in the Federal Register on Monday, September 17, 2007 (72 FR 52954) inviting the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections.
Corporate Reorganizations; Transfers of Assets or Stock Following a Reorganization
Document Number: E7-20863
Type: Rule
Date: 2007-10-25
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that provide guidance regarding the effect of certain transfers of assets or stock on the continuing qualification of transactions as reorganizations under section 368(a). This document also contains final regulations that provide guidance on the continuity of business enterprise requirement and the definitions of ``qualified group'' and ``party to a reorganization.'' These regulations affect corporations and their shareholders.
Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions; Correction
Document Number: E7-20859
Type: Rule
Date: 2007-10-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to final and temporary regulations (TD 9339) that were published in the Federal Register on Friday, September 14, 2007 (72 FR 52470) providing guidance to state and local governments that issue qualified zone academy bonds and to banks, insurance companies, and other taxpayers that hold those bonds on the program requirements for qualified zone academy bonds.
Proposed Collection; Comment Request for Regulation Project
Document Number: E7-20857
Type: Notice
Date: 2007-10-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an existing notice of proposed rulemaking, REG-104924-98, Mark-to-Market Accounting for Dealers in Commodities and Traders in Securities or Commodities (Sec. Sec. 1.475(e)-1 and 1.475(f)-2).
Proposed Collection; Comment Request for Regulation Project
Document Number: E7-20853
Type: Notice
Date: 2007-10-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an existing final regulation, REG-152354-04, Designated Roth Contributions to Cash or Deferred Arrangements Under Section 401(k).
Proposed Collection; Comment Request for Form 5300 and Schedule Q (Form 5300)
Document Number: E7-20852
Type: Notice
Date: 2007-10-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 5300, Application for Determination for Employee Benefit Plan, and Schedule Q (Form 5300), Elective Determination Requests.
Proposed Collection; Comment Request for Regulation Project
Document Number: E7-20851
Type: Notice
Date: 2007-10-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an existing final regulation, REG-106902-98 (TD 8833), Consolidated Returns Consolidated Overall Foreign Losses and Separate Limitation Losses (Sec. 1.1502-9(c)(2)(iv)).
Proposed Collection; Comment Request for Notice 98-52 and REG-108639-99
Document Number: E7-20720
Type: Notice
Date: 2007-10-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Notice 98-52, Cash or Deferred Arrangements; Nondiscrimination, and existing notice of proposed rulemaking, REG-108639-99, Retirement Plans; Cash or Deferred Arrangements Under Section 401(k) and Matching Contributions or Employee Contributions Under Section 401(m)(Sec. Sec. 1.401(k)-3(d) and 1.401(m)-3(e).
Art Advisory Panel-Notice of Closed Meeting
Document Number: E7-20719
Type: Notice
Date: 2007-10-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Closed meeting of the Art Advisory Panel will be held in Washington, DC.
Electronic Tax Administration Advisory Committee (ETAAC)
Document Number: E7-20707
Type: Notice
Date: 2007-10-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In 1998 the Internal Revenue Service established the Electronic Tax Administration Advisory Committee (ETAAC). The primary purpose of ETAAC is for industry partners to provide an organized public forum for discussion of electronic tax administration issues in support of the overriding goal that paperless filing should be the preferred and most convenient method of filing tax and information returns. ETAAC offers constructive observations about current or proposed policies, programs, and procedures, and suggests improvements. Listed is a summary of the agenda along with the planned discussion topics.
Proposed Collection; Comment Request for Foreign Based Importer Non-Filers Questionnaire
Document Number: E7-20706
Type: Notice
Date: 2007-10-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning the Foreign Based Importer Non-Filers Questionnaire.
Proposed Collection; Comment Request for Form 13551
Document Number: E7-20705
Type: Notice
Date: 2007-10-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 13551, Application to Participate in the IRS Acceptance Agent Program.
Proposed Collection; Comment Request for Regulation Project
Document Number: E7-20704
Type: Notice
Date: 2007-10-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an existing final regulation, INTL-9-95 (TD 8702), Certain Transfers of Domestic Stock or Securities by U.S. Persons to Foreign Corporations (Sec. 1.367(a)-3).
Withholding Procedures Under Section 1441 for Certain Distributions to Which Section 302 Applies
Document Number: E7-20504
Type: Proposed Rule
Date: 2007-10-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations regarding a withholding agent's obligation to withhold and report tax under Chapter 3 of the Internal Revenue Code when there is a distribution in redemption of stock of a corporation that is actively traded on an established financial market. Specifically, the proposed regulations provide an escrow procedure that a withholding agent must apply while making the determination under section 302 as to whether the distribution in redemption of the stock held by a foreign shareholder is treated as a dividend subject to withholding, or a distribution in part or full payment in exchange for stock. These regulations would affect corporations that are actively traded on an established financial market and their shareholders. This document also provides a notice of public hearing on these proposed regulations.
Compensation for Labor or Personal Services: Artists and Athletes
Document Number: E7-20496
Type: Proposed Rule
Date: 2007-10-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed changes to existing final regulations regarding the source of compensation for labor or personal services. The proposed changes are needed to clarify the determination of source of compensation of a person, including an artist or athlete, who is compensated for labor or personal services performed at specific events. These proposed regulations affect such an individual.
Guidance on Passive Foreign Investment Company (PFIC) Purging Elections; Correction
Document Number: E7-20489
Type: Rule
Date: 2007-10-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to final regulations (TD 9360) that were published in the Federal Register on Thursday, September 27, 2007 (72 FR 54820) providing certain elections for taxpayers that continue to be subject to the PFIC excess distribution regime of section 1291 of the Internal Revenue Code even though the foreign corporation in which they own stock is no longer treated as a PFIC under section 1297(a) or (e) of the Code.
Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions; Correction
Document Number: E7-20488
Type: Rule
Date: 2007-10-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to final and temporary regulations (TD 9339) that were published in the Federal Register on Friday, September 14, 2007 (72 FR 52470) providing guidance to state and local governments that issue qualified zone academy bonds and to banks, insurance companies, and other taxpayers that hold those bonds on the program requirements for qualified zone academy bonds.
Open Meeting of the Taxpayer Assistance Center Committee of the Taxpayer Advocacy Panel
Document Number: E7-20486
Type: Notice
Date: 2007-10-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Assistance Center Committee of the Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel (TAP) is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Proposed Collection; Comment Request for Form 1120-SF
Document Number: E7-20306
Type: Notice
Date: 2007-10-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 1120-SF, U.S. Income Tax Return for Settlement Funds (Under Section 468B).
Proposed Collection; Comment Request for Form 8038-R
Document Number: E7-20305
Type: Notice
Date: 2007-10-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8038-R, Request for Recovery of Overpayments Under Arbitrage Rebate Provisions.
Proposed Collection; Comment Request for Form 9460 and 9477
Document Number: E7-20303
Type: Notice
Date: 2007-10-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Forms 9460 and 9477, Tax Forms Inventory Report.
Section 1045 Application to Partnerships
Document Number: Z7-15948
Type: Rule
Date: 2007-10-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Proposed Collection; Comment Request for Cognitive and Psychological Research Coordinated by Statistics of Income on Behalf of All IRS Operations Functions
Document Number: E7-20192
Type: Notice
Date: 2007-10-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Cognitive and Psychological Research Coordinated by Statistics of Income on Behalf of All IRS Operations Functions.
Proposed Collection; Comment Request for REG-159824-04
Document Number: E7-20190
Type: Notice
Date: 2007-10-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning REG-159824-04, Regulations governing Practice Before the Internal Revenue Service.
Proposed Collection; Comment Request for Form 8453-EX
Document Number: E7-20188
Type: Notice
Date: 2007-10-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8453-EX, Excise Tax Declaration for an IRS e-file Return.
Proposed Collection; Comment Request for the Statistics of Income (SOI) Corporate Survey
Document Number: E7-20186
Type: Notice
Date: 2007-10-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning the Statistics of Income (SOI) Corporate Survey.
Bovine Spongiform Encephalopathy; Minimal-Risk Regions; Importation of Live Bovines and Products Derived from Bovines
Document Number: C7-4595
Type: Rule
Date: 2007-10-15
Agency: Department of Agriculture, Animal and Plant Health Inspection Service, Internal Revenue Service, Department of Treasury, Department of the Treasury
Proposed Collection: Comment Request for Regulation Project
Document Number: E7-20091
Type: Notice
Date: 2007-10-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an existing final regulation, PS-106-91 (TD 8563), State Housing Credit Ceiling and Other Rules Relating to the Low-Income Housing Credit (Sec. 1.42-14).
Proposed Collection; Comment Request for Regulation Project
Document Number: E7-20083
Type: Notice
Date: 2007-10-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an existing final regulation, REG-115054-01 (TD 9074) Treatment of Community Income for Certain Individuals Not Filing Joint Returns (Sec. 1.66-4).
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