Internal Revenue Service 2012 – Federal Register Recent Federal Regulation Documents

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Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined Benefit Pension Plans; Correction
Document Number: 2012-5715
Type: Proposed Rule
Date: 2012-03-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to the notice of proposed rulemaking and notice of public hearing (REG-110980-10) that was published in the Federal Register on Friday, February 3, 2012 (77 FR 5454), providing guidance relating to the minimum present value requirements applicable to certain defined benefit pension plans.
Indian Tribal Government Plans; Correction
Document Number: 2012-5597
Type: Proposed Rule
Date: 2012-03-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document corrects a correction to a notice of public hearing on an advance proposed rulemaking (REG-133223-08) that was published in the Federal Register on Wednesday, February 29, 2012 (77 FR 12226) relating to Indian tribal government plans.
Determination of Governmental Plan Status; Correction
Document Number: 2012-5595
Type: Proposed Rule
Date: 2012-03-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document corrects a correction to a notice of public hearing on an advance proposed rulemaking (REG-157714-06) that was published in the Federal Register on Thursday, March 1, 2012 (77 FR 12514) relating to the determination of governmental plans.
Dividend Equivalents From Sources Within the United States; Correction
Document Number: 2012-5315
Type: Rule
Date: 2012-03-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to temporary regulations (TD 9572), relating to dividend equivalents from sources within the United States.
Art Advisory Panel of the Commissioner of Internal Revenue
Document Number: 2012-5318
Type: Notice
Date: 2012-03-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
It is in the public interest to continue the existence of the Art Advisory Panel. The current charter of the Art Advisory panel will be renewed for a period of two years.
Recruitment Notice for the Taxpayer Advocacy Panel
Document Number: 2012-5316
Type: Notice
Date: 2012-03-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Notice of Open Season for Recruitment of IRS Taxpayer Advocacy Panel (TAP) Members.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2012-4906
Type: Notice
Date: 2012-03-01
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 penalty on income tax return preparers who understate taxpayer's liability on a federal income tax return or a claim for refund.
Determination of Governmental Plan Status; Correction
Document Number: 2012-4905
Type: Proposed Rule
Date: 2012-03-01
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document corrects a notice of public hearing on an advance proposed rulemaking (REG-157714-06) that was published in the Federal Register on Friday, February 3, 2012 (77 FR 5442) relating to the determination of governmental plans.
Rewards and Awards for Information Relating to Violations of Internal Revenue Laws
Document Number: 2012-3989
Type: Rule
Date: 2012-02-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations relating to the payment of rewards under section 7623(a) of the Internal Revenue Code for detecting underpayments or violations of the internal revenue laws and whistleblower awards under section 7623(b). The guidance is necessary to clarify the definition of proceeds of amounts collected and collected proceeds under section 7623. This regulation provides needed guidance to the general public as well as officers and employees of the IRS who review claims under section 7623.
Reporting of Specified Foreign Financial Assets; Correction
Document Number: 2012-3904
Type: Proposed Rule
Date: 2012-02-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice of proposed rulemaking (REG-130302-10), which was published in the Federal Register on Monday, December 19, 2011 (76 FR 78594), relating to the reporting of specified foreign financial assets.
Reporting of Specified Foreign Financial Assets; Correction
Document Number: 2012-3936
Type: Rule
Date: 2012-02-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9567), which were published in the Federal Register on Monday, December 19, 2011, relating to reporting of specified foreign financial assets.
Reporting of Specified Foreign Financial Assets; Correction
Document Number: 2012-3935
Type: Rule
Date: 2012-02-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9567), which were published in the Federal Register on Monday, December 19, 2011, relating to the reporting of specified foreign financial assets.
Reporting of Specified Foreign Financial Assets; Correction
Document Number: 2012-3933
Type: Proposed Rule
Date: 2012-02-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice of proposed rulemaking (REG-130302-10), which was published in the Federal Register on Monday, December 19, 2011, relating to the reporting of specified foreign financial assets.
Source of Income From Qualified Fails Charges
Document Number: 2012-3909
Type: Rule
Date: 2012-02-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that prescribe the source of income received on a qualified fails charge under section 863 of the Internal Revenue Code (Code). The regulations finalize proposed regulations and withdraw temporary regulations published on December 8, 2010, and affect persons that pay or are entitled to receive qualified fails charges, including withholding agents.
Allocation and Apportionment of Interest Expense; Correction
Document Number: 2012-3855
Type: Rule
Date: 2012-02-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to the final regulations (TD 9571), which were published in the Federal Register on January 17, 2012 (77 FR 2225) that provide guidance regarding the allocation and apportionment of interest expense.
Furnishing Identifying Number of Tax Return Preparer
Document Number: 2012-3576
Type: Proposed Rule
Date: 2012-02-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that provide guidance on the eligibility of tax return preparers to obtain a preparer tax identification number (PTIN). These proposed regulations expand the list of tax return preparers who may obtain and renew a PTIN. The proposed regulations additionally provide guidance concerning those tax forms submitted to the Internal Revenue Service that are considered returns of tax or claims for refund of tax for purposes of the requirement to obtain a PTIN and related provisions. This document also invites comments from the public regarding these proposed regulations.
RIN 1545-BJ60
Document Number: 2012-3547
Type: Rule
Date: 2012-02-15
Agency: Employee Benefits Security Administration, Department of Labor, Department of Health and Human Services, Internal Revenue Service, Department of Treasury, Department of the Treasury
These regulations finalize, without change, interim final regulations authorizing the exemption of group health plans and group health insurance coverage sponsored by certain religious employers from having to cover certain preventive health services under provisions of the Patient Protection and Affordable Care Act.
Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities
Document Number: 2012-2979
Type: Proposed Rule
Date: 2012-02-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations under chapter 4 of Subtitle A (sections 1471 through 1474) of the Internal Revenue Code of 1986 (Code) regarding information reporting by foreign financial institutions (FFIs) with respect to U.S. accounts and withholding on certain payments to FFIs and other foreign entities. These regulations affect persons making certain U.S.-related payments to FFIs and other foreign entities and payments by FFIs to other persons. This document also provides a notice of a public hearing on these proposed regulations.
Open Meeting of the Taxpayer Advocacy Panel Return Processing Delays Project Committee
Document Number: 2012-3368
Type: Notice
Date: 2012-02-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Return Processing Delays 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 Toll-Free Project Committee
Document Number: 2012-3367
Type: Notice
Date: 2012-02-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Toll-Free 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 Refund Processing Communications Project Committee
Document Number: 2012-3366
Type: Notice
Date: 2012-02-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Refund Processing 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 Bankruptcy Compliance Project Committee
Document Number: 2012-3365
Type: Notice
Date: 2012-02-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Bankruptcy Compliance 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 Face-to-Face Service Methods Project Committee
Document Number: 2012-3363
Type: Notice
Date: 2012-02-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Face-to-Face Service Methods 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 Tax Forms and Publications Project Committee
Document Number: 2012-3361
Type: Notice
Date: 2012-02-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel 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 Small Business/Self-Employed Decreasing Non-Filers Project Committee
Document Number: 2012-3360
Type: Notice
Date: 2012-02-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Small Business/ Self-Employed Decreasing Non-Filers 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.
Foreign Tax Credit Splitting Events
Document Number: 2012-3356
Type: Rule
Date: 2012-02-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final and temporary Income Tax Regulations with respect to a new provision of the Internal Revenue Code (Code) that addresses situations in which foreign income taxes have been separated from the related income. These regulations are necessary to provide guidance on applying the new statutory provision, which was enacted as part of legislation commonly referred to as the Education Jobs and Medicaid Assistance Act (EJMAA) on August 10, 2010. These regulations affect taxpayers claiming foreign tax credits. The text of the temporary regulations also serves as the text of the proposed regulations (REG-132736-11) published in the Proposed Rules section of this issue of the Federal Register.
Open Meeting of Taxpayer Advocacy Panel Taxpayer Burden Reduction Project Committee
Document Number: 2012-3355
Type: Notice
Date: 2012-02-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Taxpayer Burden Reduction 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 Joint Committee
Document Number: 2012-3354
Type: Notice
Date: 2012-02-14
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.
Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction
Document Number: 2012-3353
Type: Rule
Date: 2012-02-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a correcting amendment (TD 9568), which was published in the Federal Register on Wednesday, January 25, 2012 (77 FR 3606) relating to section 482 and methods to determine taxable income in connection with a cost sharing arrangement.
Definition of a Taxpayer
Document Number: 2012-3352
Type: Rule
Date: 2012-02-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final Income Tax Regulations which provide guidance relating to the determination of who is considered to pay a foreign income tax for purposes of the foreign tax credit. These regulations provide rules for identifying the person with legal liability to pay the foreign income tax in certain circumstances. These regulations affect taxpayers claiming foreign tax credits.
Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction
Document Number: 2012-3351
Type: Rule
Date: 2012-02-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9568), which were published in the Federal Register on Thursday, December 22, 2011 (76 FR 80082), relating to section 482 and methods to determine taxable income in connection with a cost sharing arrangement.
Foreign Tax Credit Splitting Events
Document Number: 2012-3350
Type: Proposed Rule
Date: 2012-02-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Rules and Regulations section in this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance relating to a new provision of the Internal Revenue Code (Code) that addresses situations in which foreign income taxes have been separated from the related income. Those regulations are necessary to provide guidance on applying the new statutory provision, which was enacted as part of legislation commonly referred to as the Education Jobs and Medicaid Assistance Act (EJMAA) on August 10, 2010. The text of those temporary regulations published in this issue of the Federal Register also serves as the text of these proposed regulations.
Summary of Benefits and Coverage and Uniform Glossary-Templates, Instructions, and Related Materials; and Guidance for Compliance
Document Number: 2012-3230
Type: Rule
Date: 2012-02-14
Agency: Employee Benefits Security Administration, Department of Labor, Department of Health and Human Services, Internal Revenue Service, Department of Treasury, Department of the Treasury
The Departments of Health and Human Services, Labor, and the Treasury are simultaneously publishing in the Federal Register this guidance document and final regulations under the Patient Protection and Affordable Care Act to implement the disclosure for group health plans and health insurance issuers of the summary of benefits and coverage (SBC), notice of modifications, and the uniform glossary. This guidance document provides guidance for compliance with section 2715 of the Public Health Service Act and the Departments' final regulations, including a template for the SBC, instructions, sample language, a guide for coverage example calculations, and the uniform glossary.
Summary of Benefits and Coverage and Uniform Glossary
Document Number: 2012-3228
Type: Rule
Date: 2012-02-14
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 contains final regulations regarding the summary of benefits and coverage and the uniform glossary for group health plans and health insurance coverage in the group and individual markets under the Patient Protection and Affordable Care Act. This document implements the disclosure requirements under section 2715 of the Public Health Service Act to help plans and individuals better understand their health coverage, as well as other coverage options. A guidance document published elsewhere in this issue of the Federal Register provides further guidance regarding compliance.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2012-3139
Type: Notice
Date: 2012-02-10
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 Qualified Electing Fund Elections.
Proposed Collection; Comment Request for Form 4810
Document Number: 2012-3135
Type: Notice
Date: 2012-02-10
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 4810, Request for Prompt Assessment Under Internal Revenue Code Section 6501(d).
Proposed Collection; Comment Request for Revenue Procedure 97-15
Document Number: 2012-3134
Type: Notice
Date: 2012-02-10
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 Section 103-Remedial Payment Closing Agreement Program.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2012-3133
Type: Notice
Date: 2012-02-10
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 Inspection of Applications for Tax Exemption and Applications for Determination Letters for Pension and Other Plans.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2012-3132
Type: Notice
Date: 2012-02-10
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 Excise Tax Under Section 4980B, 4980D, 4980E & 4980G.
Proposed Collection; Comment Request for Form 5498-ESA
Document Number: 2012-3003
Type: Notice
Date: 2012-02-09
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 Form 5498-ESA, Coverdell ESA Contribution Information.
Agency Information Collection Activity; Proposed Collection
Document Number: 2012-3002
Type: Notice
Date: 2012-02-09
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)).
Proposed Collection; Comment Request for Revenue Procedure 2009-14
Document Number: 2012-2996
Type: Notice
Date: 2012-02-09
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 Revenue Procedure 2009-14, Pre-filing Agreement Program.
Proposed Collection; Comment Request for Revenue Procedure 99-50
Document Number: 2012-2993
Type: Notice
Date: 2012-02-09
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 Revenue Procedure 99-50, Combined Information Reporting.
Proposed Collection; Comment Request for Revenue Procedure 97-22
Document Number: 2012-2992
Type: Notice
Date: 2012-02-09
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 Revenue Procedure 97-22, Examination of returns and claims for refund, credits or abatement; determination of correct tax liability.
Proposed Collection; Comment Request for Revenue Procedure 2004-53
Document Number: 2012-2990
Type: Notice
Date: 2012-02-09
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 Revenue Procedure 96-60, Procedure for filing Forms in certain acquisitions.
Agency Information Collection Activity; Proposed Collection
Document Number: 2012-2988
Type: Notice
Date: 2012-02-09
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)).
Proposed Collection; Comment Request for VITA/TCE Program Forms
Document Number: 2012-2987
Type: Notice
Date: 2012-02-09
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 VITA/TCE Program Forms 14310, 8653, 8654, and 14024.
Proposed Collection; Comment Request for Notice 2011-83
Document Number: 2012-2986
Type: Notice
Date: 2012-02-09
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 Notice 2011-83, Pennsylvania Low-Income Housing Relief Credit.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2012-2985
Type: Notice
Date: 2012-02-09
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 designated Roth contributions under Section 402A.
Proposed Collection; Comment Request for Form 8906
Document Number: 2012-2983
Type: Notice
Date: 2012-02-09
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 Form 8906, Distilled Spirits Credit.