Internal Revenue Service November 27, 2013 – Federal Register Recent Federal Regulation Documents

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Publication of the Tier 2 Tax Rates

Document Number: 2013-28532

Type: Notice

Date: 2013-11-27

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

Publication of the tier 2 tax rates for calendar year 2014 as required by section 3241(d) of the Internal Revenue Code (26 U.S.C. section 3241). Tier 2 taxes on railroad employees, employers, and employee representatives are one source of funding for benefits under the Railroad Retirement Act.

https://regulations.justia.com/regulations/fedreg/2013/11/27/2013-28532.html

Debt That Is a Position in Personal Property That Is Part of a Straddle; Hearing Cancellation

Document Number: 2013-28413

Type: Proposed Rule

Date: 2013-11-27

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

This document cancels a public hearing on proposed regulations relating to the application of the straddle rules to a debt instrument.

https://regulations.justia.com/regulations/fedreg/2013/11/27/2013-28413.html

Proposed Collection; Comment Request for Form 13818-the Limited Payability Claim Against the United States for Proceeds of an Internal Revenue Refund Check

Document Number: 2013-28390

Type: Notice

Date: 2013-11-27

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 Limited Payability Claim Against the United States For Proceeds of An Internal Revenue Refund Check.

https://regulations.justia.com/regulations/fedreg/2013/11/27/2013-28390.html

Information Reporting of Mortgage Insurance Premiums

Document Number: 2013-28381

Type: Rule

Date: 2013-11-27

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

This document contains final regulations that require information reporting by persons who receive mortgage insurance premiums, including prepaid premiums, aggregating $600 or more during any calendar year. The final regulations implement reporting requirements that result from the extension of the treatment of mortgage insurance premiums made by the American Taxpayer Relief Act of 2012. These regulations will affect any person who, in the course of a trade or business, receives from an individual mortgage insurance premiums that in the aggregate total $600 or more during a calendar year.

https://regulations.justia.com/regulations/fedreg/2013/11/27/2013-28381.html