Internal Revenue Service January 2016 – Federal Register Recent Federal Regulation Documents

Nondiscrimination Relief for Closed Defined Benefit Pension Plans and Additional Changes to the Retirement Plan Nondiscrimination Requirements
Document Number: 2016-01675
Type: Proposed Rule
Date: 2016-01-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that modify the nondiscrimination requirements applicable to certain retirement plans that provide additional benefits to a grandfathered group of employees following certain changes in the coverage of a defined benefit plan or a defined benefit plan formula. The proposed regulations also make certain other changes to the nondiscrimination rules that are not limited to these plans. These regulations would affect participants in, beneficiaries of, employers maintaining, and administrators of tax- qualified retirement plans.
Applicability of Normal Retirement Age Regulations to Governmental Pension Plans
Document Number: 2016-01639
Type: Proposed Rule
Date: 2016-01-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations under section 401(a) of the Internal Revenue Code (Code). These regulations would provide rules relating to the determination of whether the normal retirement age under a governmental plan (within the meaning of section 414(d) of the Code) that is a pension plan satisfies the requirements of section 401(a) and whether the payment of definitely determinable benefits that commence at the plan's normal retirement age satisfies these requirements. These regulations would affect sponsors and administrators of governmental pension plans, as well as participants in such plans.
Disguised Payments for Services; Hearing
Document Number: 2016-01520
Type: Proposed Rule
Date: 2016-01-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides a notice of public hearing on proposed regulations relating to disguised payments for services under section 707(a)(2)(A) of the Internal Revenue Code.
Special Enrollment Examination User Fee for Enrolled Agents
Document Number: 2016-01629
Type: Proposed Rule
Date: 2016-01-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed amendments to the regulation relating to the user fee for the special enrollment examination to become an enrolled agent. 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 this proposed regulation. The proposed regulation affects individuals taking the enrolled agent special enrollment examination.
Treatment of Certain Transfers of Property of Foreign Corporations; Hearing
Document Number: 2016-00961
Type: Proposed Rule
Date: 2016-01-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides notice of public hearing on the proposed regulations relating to certain transfers of property by United States persons to foreign corporations. The proposed regulations affect United States persons that transfer certain property, including foreign goodwill and going concern value, to foreign corporations in non-recognition transactions described in section 367 of the Internal Revenue Code.
Credit for Indian Coal Production and Inflation Adjustment Factor for Calendar Year 2015
Document Number: 2016-00894
Type: Notice
Date: 2016-01-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The 2015 inflation adjustment factor is used in determining the availability of the credit for Indian coal production under section 45. Section 186 of Division Q of the Consolidated Appropriations Act, 2016 (Pub. L. 114-113) extends the credit period for the Indian coal production credit from a 9-year period beginning on January 1, 2006, to an 11-year period beginning on January 1, 2006. This provision is effective for coal produced in the United States or a possession thereof after December 31, 2014.
Proposed Collection; Comment Request for Revenue Procedure 2006-31
Document Number: 2016-00893
Type: Notice
Date: 2016-01-20
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 2006-31, Revocation of Election filed under I.R.C. 83(b).
Proposed Collection; Comment Request for Revenue Procedure 2003-39
Document Number: 2016-00892
Type: Notice
Date: 2016-01-20
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 2003-39, section 1031 LKE (Like-Kind Exchanges) Auto Leasing Programs.
Proposed Collection; Comment Request for Form 6198
Document Number: 2016-00891
Type: Notice
Date: 2016-01-20
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 6198, At-Risk Limitations.
Proposed Collection; Comment Request for Form 8824
Document Number: 2016-00776
Type: Notice
Date: 2016-01-19
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 8824, Like-Kind Exchanges.
Proposed Collection; Comment Request for Notice 2006-52
Document Number: 2016-00775
Type: Notice
Date: 2016-01-19
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 2006-52, Deduction for Energy Efficient Commercial Buildings.
Proposed Information Collection; Comment Request
Document Number: 2016-00774
Type: Notice
Date: 2016-01-19
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)).
Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit; Correction
Document Number: 2016-00701
Type: Rule
Date: 2016-01-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9745) that were published in the Federal Register on Friday, December 18, 2015 (80 FR 78971). The final regulations are on the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the Medicare and Medicaid Extenders Act of 2010, the Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011, and the Department of Defense and Full Year Continuing Appropriations Act, 2011.
Proposed Collection; Comment Request for Form 5316
Document Number: 2016-00581
Type: Notice
Date: 2016-01-14
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 5316, Application for Group or Pooled Trust Ruling.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2016-00580
Type: Notice
Date: 2016-01-14
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 information collection requirements related to arbitrage restrictions on tax-exempt bonds.
Proposed Collection; Comment Request for Form 4136
Document Number: 2016-00579
Type: Notice
Date: 2016-01-14
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 4136, Credit for Federal Tax Paid on Fuels.
Proposed Collection; Comment Request for Form 8910
Document Number: 2016-00578
Type: Notice
Date: 2016-01-14
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 8910, Alternative Motor Vehicle Credit.
Privacy Act of 1974
Document Number: 2016-00570
Type: Notice
Date: 2016-01-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The IRS is continuing its program of reviewing detections of potential violations of security policies to determine whether there has been an actual violation. This review includes matching data from existing IRS systems of records such as:
Open Meeting of the Taxpayer Advocacy Panel Joint Committee
Document Number: 2016-00565
Type: Notice
Date: 2016-01-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Federal Register notice that was originally published on December 28, 2015, (Volume 80, Number 248, Page 80881), the meeting date is now changed. The new date for the meeting is, Wednesday, March 30, 2016.
Open Meeting of the Taxpayer Advocacy Panel's Special Projects Committee
Document Number: 2016-00558
Type: Notice
Date: 2016-01-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Federal Register notice that was originally published on December 28, 2015, (Volume 80, Number 248, Page 80878), the meeting date is now changed. The new dates for the meeting are, Thursday, March 3, 2016 and Friday, March 4, 2016.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Project Committee.
Document Number: 2016-00556
Type: Notice
Date: 2016-01-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Federal Register notice that was originally published on December 28, 2015, (Volume 80, Number 248, Page 80880), the meeting date is now changed. The new dates for the meeting are, Thursday, March 3, 2016 and Friday, March 4, 2016.
Open Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee
Document Number: 2016-00555
Type: Notice
Date: 2016-01-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Federal Register notice that was originally published on December 28, 2015, (Volume 80, Number 248, Page 80880), the meeting date is now changed. The new dates for the meeting are, Monday, February 29, 2016 and Tuesday, March 1, 2016.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee
Document Number: 2016-00554
Type: Notice
Date: 2016-01-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Federal Register notice that was originally published on December 28, 2015, (Volume 80, Number 248, Page 80879), the meeting date is now changed. The new dates for the meeting are, Thursday, March 3, 2016 and Friday, March 4, 2016.
Open Meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Line Project Committee
Document Number: 2016-00552
Type: Notice
Date: 2016-01-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Federal Register notice that was originally published on December 28, 2015, (Volume 80, Number 248, Page 80879), the meeting date is now changed. The new dates for the meeting are, Monday, February 29, 2016 and Tuesday, March 1, 2016.
Open Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee
Document Number: 2016-00551
Type: Notice
Date: 2016-01-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Federal Register notice that was originally published on December 28, 2015, (Volume 80, Number 248, Page 80879), the meeting date is now changed. The new dates for the meeting are, Monday, February 29, 2016 and Tuesday, March 1, 2016.
Relief From Joint and Several Liability; Correction
Document Number: 2016-00430
Type: Proposed Rule
Date: 2016-01-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice of proposed rulemaking (REG-134219-08) that was published in the Federal Register on Friday, November 20, 2015 (80 FR 72649). The proposed regulations are relating to relief from joint and several liability under section 6015 of the Internal Revenue Code.
Definitions of Terms Relating to Marital Status; Hearing
Document Number: 2016-00386
Type: Proposed Rule
Date: 2016-01-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides notice of public hearing on proposed regulations relating to the holdings of Obergefell v. Hodges, 2015, Windsor v. United States, 2013, and a revenue ruling that define terms in the Internal Revenue Code (Code) describing the marital status of taxpayers.
Substantiation Requirement for Certain Contributions; Withdrawal
Document Number: 2016-189
Type: Proposed Rule
Date: 2016-01-08
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document withdraws proposed regulations that would implement the statutory exception to the ``contemporaneous written acknowledgement'' requirement for substantiating charitable contribution deductions of $250 or more. The withdrawal affects persons that make charitable contributions and organizations that receive charitable contributions.
Proposed Collection; Comment Request for Notice 2009-52
Document Number: 2015-33276
Type: Notice
Date: 2016-01-06
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 Election of Investment Tax Credit in Lieu of Production Tax Credit; Coordination With Department of Treasury Grants for Specified Energy Property in Lieu of Tax Credits.
Dividend Equivalents From Sources Within the United States; Hearing Cancellation
Document Number: 2015-33090
Type: Proposed Rule
Date: 2016-01-05
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document cancels a public hearing on proposed regulations providing guidance to nonresident alien individuals and foreign corporations that hold certain financial products providing for payments that are contingent upon or determined by reference to U.S. source dividend payments.