Internal Revenue Service December 21, 2018 – Federal Register Recent Federal Regulation Documents

Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Schedule E (F 1040)
Document Number: 2018-27598
Type: Notice
Date: 2018-12-21
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 Schedule E (Form 1040), Supplemental Income and Loss.
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 14145
Document Number: 2018-27597
Type: Notice
Date: 2018-12-21
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 14145, IRS Applicant Contact Card.
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 8038-T
Document Number: 2018-27596
Type: Notice
Date: 2018-12-21
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 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate.
Base Erosion and Anti-Abuse Tax
Document Number: 2018-27391
Type: Proposed Rule
Date: 2018-12-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that provide guidance regarding the tax on base erosion payments of taxpayers with substantial gross receipts and reporting requirements thereunder. The proposed regulations would affect corporations with substantial gross receipts that make payments to foreign related parties. The proposed regulations under section 6038A would affect any reporting corporations within the meaning of section 6038A or 6038C.
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