National Nuclear Security Administration – Federal Register Recent Federal Regulation Documents

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Unblocking of Specially Designated Nationals and Blocked Persons Pursuant to Executive Order 13288, as Amended by Executive Order 13469, and Executive Order 13391
Document Number: 2015-22638
Type: Notice
Date: 2015-09-09
Agency: National Nuclear Security Administration, Southeastern Power Administration
The Treasury Department's Office of Foreign Assets Control (OFAC) is removing the names of three individuals and one entity whose property and interests in property have been blocked pursuant to Executive Order 13288 of March 6, 2003, ``Blocking Property of Persons Undermining Democratic Institutions in Zimbabwe,'' as amended by Executive Order 13391, ``Blocking Property of Additional Persons Undermining Democratic Processes or Institutions in Zimbabwe,'' and Executive Order 13469 of July 25, 2008, ``Blocking Property of Additional Persons Undermining Democratic Processes or Institutions in Zimbabwe.''
Determination of Minimum Required Pension Contributions
Document Number: 2015-20914
Type: Rule
Date: 2015-09-09
Agency: National Nuclear Security Administration, Western Area Power Administration
This document contains final regulations providing guidance on the determination of minimum required contributions for single-employer defined benefit pension plans. In addition, this document contains final regulations regarding the excise tax for failure to satisfy the minimum funding requirements for defined benefit pension plans. These regulations affect sponsors, administrators, participants, and beneficiaries of defined benefit pension plans.
Open meeting of the Taxpayer Advocacy Panel Notices and Correspondence Project Committee
Document Number: 2015-22591
Type: Notice
Date: 2015-09-08
Agency: National Nuclear Security Administration, Western Area Power Administration
An open meeting of the Taxpayer Advocacy Panel Notices and Correspondence 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 Taxpayer Communications Project Committee
Document Number: 2015-22590
Type: Notice
Date: 2015-09-08
Agency: National Nuclear Security Administration, Western Area Power Administration
An open meeting of the Taxpayer Advocacy Panel Taxpayer 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.
Proposed Information Collection; Comment Request
Document Number: 2015-22588
Type: Notice
Date: 2015-09-08
Agency: National Nuclear Security Administration, Western Area Power Administration
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)).
Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee
Document Number: 2015-22585
Type: Notice
Date: 2015-09-08
Agency: National Nuclear Security Administration, Western Area Power Administration
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.
Proposed Collection; Comment Request for Form 5472.
Document Number: 2015-22584
Type: Notice
Date: 2015-09-08
Agency: National Nuclear Security Administration, Western Area Power Administration
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 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business.
Open meeting of the Taxpayer Advocacy Panel Toll-Free Phone Line Project Committee
Document Number: 2015-22583
Type: Notice
Date: 2015-09-08
Agency: National Nuclear Security Administration, Western Area Power Administration
An open meeting of the Taxpayer Advocacy Panel Toll-Free Phone Line 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 Taxpayer Assistance Center Improvements Project Committee
Document Number: 2015-22582
Type: Notice
Date: 2015-09-08
Agency: National Nuclear Security Administration, Western Area Power Administration
An open meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements 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: 2015-22580
Type: Notice
Date: 2015-09-08
Agency: National Nuclear Security Administration, Western Area Power Administration
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.
Open Meeting of the Taxpayer Advocacy Panel Special Projects Committee
Document Number: 2015-22578
Type: Notice
Date: 2015-09-08
Agency: National Nuclear Security Administration, Western Area Power Administration
An open meeting of the Taxpayer Advocacy Panel Special Projects Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Members of Senior Executive Service Performance Review Boards
Document Number: 2015-22577
Type: Notice
Date: 2015-09-08
Agency: National Nuclear Security Administration, Western Area Power Administration
The purpose of this notice is to publish the names of those IRS employees who will serve as members on IRS's Fiscal Year 2015 Senior Executive Service (SES) Performance Review Boards.
Integrated Hedging Transactions of Qualifying Debt
Document Number: 2015-22554
Type: Rule
Date: 2015-09-08
Agency: National Nuclear Security Administration, Western Area Power Administration
This document contains final regulations that address certain integrated transactions that involve a foreign currency denominated debt instrument and multiple associated hedging transactions. The regulations provide that if a taxpayer has identified multiple hedges as being part of a qualified hedging transaction, and the taxpayer has terminated at least one but less than all of the hedges (including a portion of one or more of the hedges), the taxpayer must treat the remaining hedges as having been sold for fair market value on the date of disposition of the terminated hedge.
Privacy Act of 1974, as Amended; System of Records Notice
Document Number: 2015-21980
Type: Notice
Date: 2015-09-08
Agency: National Nuclear Security Administration, Western Area Power Administration
In accordance with the requirements of the Privacy Act of 1974, as amended, 5 U.S.C. 552a, the Internal Revenue Service, Treasury, is publishing its inventory of Privacy Act systems of records.
Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits Under MPRA
Document Number: 2015-21766
Type: Rule
Date: 2015-09-02
Agency: National Nuclear Security Administration, Western Area Power Administration
The Multiemployer Pension Reform Act of 2014 (MPRA) pertains to multiemployer plans that are projected to have insufficient funds, at some point in the future, to pay the full plan benefits to which individuals will be entitled (referred to as plans in ``critical and declining status''). The sponsor of such a plan is permitted to reduce the pension benefits payable to plan participants and beneficiaries if certain conditions are satisfied (referred to as a ``suspension of benefits''). A suspension of benefits is not permitted to take effect prior to a vote of the participants of the plan with respect to the suspension. This document contains temporary regulations that provide guidance relating to the administration of that vote. These temporary regulations affect active, retired, and deferred vested participants and beneficiaries of multiemployer plans that are in critical and declining status as well as employers contributing to, and sponsors and administrators of, those plans. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking (REG-123640-15) on this subject in the Proposed Rules section of this issue of the Federal Register.
Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits Under MPRA
Document Number: 2015-21765
Type: Proposed Rule
Date: 2015-09-02
Agency: National Nuclear Security Administration, Western Area Power Administration
Temporary regulations relating to the administration of a multiemployer plan participant vote on an approved suspension of benefits under the Multiemployer Pension Reform Act of 2014 (MPRA) are being issued in the Rules and Regulations section of this issue of the Federal Register. The text of those regulations also serves as the text of these proposed regulations.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2015-21762
Type: Notice
Date: 2015-09-02
Agency: National Nuclear Security Administration, Western Area Power Administration
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 timely mailing treated as timely filing.
Proposed Collection; Comment Request for Form 1120-POL
Document Number: 2015-21761
Type: Notice
Date: 2015-09-02
Agency: National Nuclear Security Administration, Western Area Power Administration
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-POL, U.S. Income Tax Return for Certain Political Organizations.
Proposed Collection; Comment Request for Form 1120-FSC and Schedule P (Form 1120-FSC)
Document Number: 2015-21760
Type: Notice
Date: 2015-09-02
Agency: National Nuclear Security Administration, Western Area Power Administration
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-FSC, U.S. Income Tax Return of a Foreign Sales Corporation, and Schedule P (Form 1120-FSC), Transfer Price or Commission.
Proposed Collection; Comment Request for Notice 2009-41
Document Number: 2015-21758
Type: Notice
Date: 2015-09-02
Agency: National Nuclear Security Administration, Western Area Power Administration
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 2009-41, Credit for Residential Energy Efficient Property.
Proposed Collection; Comment Request for Information Collection Tools
Document Number: 2015-21757
Type: Notice
Date: 2015-09-02
Agency: National Nuclear Security Administration, Western Area Power Administration
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 944-SS, Employer's ANNUAL Federal Tax Return (American Samoa, Guam, the Northern Mariana Islands, and the U.S. Virgin Islands, and Form 944-PR, Planilla para la Declaracion ANNUAL de la Cotribucion Federal del Patrono.
Proposed Collection; Comment Request for Disclosure of Returns and Return Information to Designee of Taxpayer
Document Number: 2015-21755
Type: Notice
Date: 2015-09-02
Agency: National Nuclear Security Administration, Western Area Power Administration
This final regulation relates to the disclosure of returns and return information to a designee of the taxpayer. The regulations provide guidance to IRS employees responsible for disclosing returns and return information and to taxpayers who wish to designate a person or persons to whom returns and return information may be disclosed. Currently, the IRS is soliciting comments concerning the disclosure of returns and return information to a designee of a taxpayer.
Proposed Collection; Comment Request for Form 8288-B
Document Number: 2015-21754
Type: Notice
Date: 2015-09-02
Agency: National Nuclear Security Administration, Western Area Power Administration
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 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests.
Art Advisory Panel; Notice of Closed Meeting
Document Number: 2015-21745
Type: Notice
Date: 2015-09-02
Agency: National Nuclear Security Administration, Western Area Power Administration
Closed meeting of the Art Advisory Panel will be held in Washington, DC.
Additional Designations, Foreign Narcotics Kingpin Designation Act
Document Number: 2015-21696
Type: Notice
Date: 2015-09-02
Agency: National Nuclear Security Administration, Southeastern Power Administration
The U.S. Department of the Treasury's Office of Foreign Assets Control (OFAC) is publishing the names of four individuals and two entities whose property and interests in property have been blocked pursuant to the Foreign Narcotics Kingpin Designation Act (Kingpin Act) (21 U.S.C. 1901-1908, 8 U.S.C. 1182).
Proposed Collection; Comment Request for Regulation Project
Document Number: 2015-21677
Type: Notice
Date: 2015-09-02
Agency: National Nuclear Security Administration, Western Area Power Administration
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)). The IRS is soliciting comments concerning information collection requirements related to guidance under section 1502; suspension of losses on certain stock disposition.
Unblocking of Specially Designated Nationals and Blocked Persons Pursuant to the Foreign Narcotics Kingpin Designation Act
Document Number: 2015-21662
Type: Notice
Date: 2015-09-02
Agency: National Nuclear Security Administration, Southeastern Power Administration
The Department of the Treasury's Office of Foreign Assets Control (OFAC) is publishing the names of five individuals and three entities whose property and interests in property have been unblocked pursuant to the Foreign Narcotics Kingpin Designation Act (Kingpin Act) (21 U.S.C. 1901-1908, 8 U.S.C. 1182). Additionally, OFAC is publishing an update to the identifying information of one individual currently included in the list of Specially Designated Nationals and Blocked Persons (SDN List).
Unblocking of Specially Designated Nationals and Blocked Persons
Document Number: 2015-21660
Type: Notice
Date: 2015-09-02
Agency: National Nuclear Security Administration, Southeastern Power Administration
The Department of the Treasury's Office of Foreign Assets Control (OFAC) is publishing the names of the individuals and entities whose property and interests in property have been unblocked pursuant to Executive Order 12978 of October 21, 1995, ``Blocking Assets and Prohibiting Transactions With Significant Narcotics Traffickers.'' Additionally, OFAC is publishing an update to the identifying information of two individuals currently included in the list of Specially Designated Nationals and Blocked Persons (SDN List).
Removal of Specially Designated Nationals and Blocked Persons Pursuant to the Cuban Assets Control Regulations
Document Number: 2015-21659
Type: Notice
Date: 2015-09-02
Agency: National Nuclear Security Administration, Southeastern Power Administration
The Department of the Treasury's Office of Foreign Assets Control (OFAC) is publishing the name of 21 individuals, 36 entities, and three vessels whose names have been removed from the list of Specially Designated Nationals and Blocked Persons (SDN List) pursuant to the Cuban Assets Control Regulations, 31 CFR part 515.
United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business
Document Number: 2015-21574
Type: Rule
Date: 2015-09-02
Agency: National Nuclear Security Administration, Western Area Power Administration
This document contains temporary regulations regarding the treatment as United States property of property held by a controlled foreign corporation (CFC) in connection with certain transactions involving partnerships. In addition, the temporary regulations provide rules regarding when a CFC is considered to derive rents and royalties in the active conduct of a trade or business for purposes of determining foreign personal holding company income (FPHCI). These regulations affect United States shareholders of CFCs. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register. The final regulations revise and add cross-references to coordinate the application of the temporary regulations.
United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business
Document Number: 2015-21572
Type: Proposed Rule
Date: 2015-09-02
Agency: National Nuclear Security Administration, Western Area Power Administration
This document contains proposed regulations that provide rules regarding the treatment as United States property of property held by a controlled foreign corporation (CFC) in connection with certain transactions involving partnerships. In addition, in the Rules and Regulations section of this issue of the Federal Register, the Department of Treasury (Treasury Department) and the IRS are issuing temporary regulations under sections 954 and 956, the text of which also serves as the text of certain provisions of these proposed regulations. The proposed regulations affect United States shareholders of CFCs.
Minimum Value of Eligible Employer-Sponsored Health Plans
Document Number: 2015-21427
Type: Proposed Rule
Date: 2015-09-01
Agency: National Nuclear Security Administration, Western Area Power Administration
This document withdraws, in part, a notice of proposed rulemaking published on May 3, 2013, relating to the health insurance premium tax credit enacted by the Affordable Care Act (including guidance on determining whether health coverage under an eligible employer-sponsored plan provides minimum value) and replaces the withdrawn portion with new proposed regulations providing guidance on determining whether health coverage under an eligible employer- sponsored plan provides minimum value. The proposed regulations affect participants in eligible employer-sponsored health plans and employers that sponsor these plans.
Anti-Money Laundering Program and Suspicious Activity Report Filing Requirements for Registered Investment Advisers
Document Number: 2015-21318
Type: Proposed Rule
Date: 2015-09-01
Agency: National Nuclear Security Administration, Fiscal Service
Financial Crimes Enforcement Network (``FinCEN''), a bureau of the Department of the Treasury (``Treasury''), is issuing this notice of proposed rulemaking to prescribe minimum standards for anti-money laundering programs (``AML'') to be established by certain investment advisers and to require such investment advisers to report suspicious activity to FinCEN pursuant to the Bank Secrecy Act (``BSA''). FinCEN is taking this action to regulate investment advisers that may be at risk for attempts by money launderers or terrorist financers seeking access to the U.S. financial system through a financial institution type not required to maintain AML programs or file suspicious activity reports (``SARs''). The investment advisers FinCEN proposes to cover by these rules are those registered or required to be registered with the U.S. Securities and Exchange Commission (``SEC''). FinCEN is also proposing to include investment advisers in the general definition of ``financial institution'' in rules implementing the BSA. Doing so would subject investment advisers to the BSA requirements generally applicable to financial institutions, including, for example, the requirements to file Currency Transaction Reports (``CTRs'') and to keep records relating to the transmittal of funds. Finally, FinCEN is proposing to delegate its authority to examine investment advisers for compliance with these requirements to the SEC.
Submission for OMB Review; Comment Request
Document Number: 2015-21439
Type: Notice
Date: 2015-08-31
Agency: National Nuclear Security Administration
Submission for OMB Review; Comment Request
Document Number: 2015-21433
Type: Notice
Date: 2015-08-31
Agency: National Nuclear Security Administration
Submission for OMB Review; Comment Request
Document Number: 2015-21430
Type: Notice
Date: 2015-08-31
Agency: National Nuclear Security Administration
Proposed Collection; Comment Request for Form 14242 and Form 14242 (SP)
Document Number: 2015-21425
Type: Notice
Date: 2015-08-31
Agency: National Nuclear Security Administration, Western Area Power Administration
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 14242, Reporting Abusive Tax Promotions or Preparers, and Form 14242 (SP), Informe las Presuntas Promociones de Planes Abusivos Tributarios o de Preparadores.
Members of Senior Executive Service Performance Review Boards
Document Number: 2015-21423
Type: Notice
Date: 2015-08-31
Agency: National Nuclear Security Administration, Western Area Power Administration
The purpose of this notice is to publish the names of those IRS employees who will serve as members on IRS's Fiscal Year 2015 Senior Executive Service (SES) Performance Review Boards.
Community Development Financial Institutions Program
Document Number: 2015-21227
Type: Rule
Date: 2015-08-31
Agency: National Nuclear Security Administration, Foreign Assets Control Office
The Department of the Treasury is issuing an interim rule implementing the Community Development Financial Institutions Program (CDFI Program), administered by the Community Development Financial Institutions Fund (CDFI Fund). This interim rule includes revisions necessary to implement the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards published by the Department of the Treasury on December 19, 2014, as well as to make technical corrections and other updates to the current rule.
Submission for OMB Review; Comment Request
Document Number: 2015-21360
Type: Notice
Date: 2015-08-28
Agency: National Nuclear Security Administration
The Department of the Treasury will submit the following information collection request to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, Public Law 104-13, on or after the date of publication of this notice.
Surety Companies Acceptable On Federal Bonds: National Liability & Fire Insurance Company
Document Number: 2015-21299
Type: Notice
Date: 2015-08-28
Agency: National Nuclear Security Administration, Substance Abuse and Mental Health Services Administration
This is Supplement No. 1 to the Treasury Department Circular 570, 2015 Revision, published July 1, 2015, at 80 FR 37735.
Reportable Transactions Penalties Under Section 6707A
Document Number: 2015-21259
Type: Proposed Rule
Date: 2015-08-28
Agency: National Nuclear Security Administration, Western Area Power Administration
This document contains proposed regulations that provide guidance regarding the amount of the penalty under section 6707A of the Internal Revenue Code (Code) for failure to include on any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction. The proposed regulations are necessary to clarify the amount of the penalty under section 6707A, as amended by the Small Business Jobs Act of 2010. The proposed regulations would affect any taxpayer who fails to properly disclose participation in a reportable transaction.
Proposed Information Collections; Comment Request (No. 55)
Document Number: 2015-21260
Type: Notice
Date: 2015-08-27
Agency: National Nuclear Security Administration, Secret Service
As part of our continuing effort to reduce paperwork and respondent burden, and as required by the Paperwork Reduction Act of 1995, we invite comments on the proposed or continuing information collections listed below in this notice.
Residence Rules Involving U.S. Possessions
Document Number: 2015-21258
Type: Proposed Rule
Date: 2015-08-27
Agency: National Nuclear Security Administration, Western Area Power Administration
This document contains proposed amendments to the regulations for determining whether an individual is a bona fide resident of a U.S. territory. These proposed amendments affect individuals establishing bona fide residency in a U.S. territory by allowing additional days of constructive presence in a U.S. territory.
Proposed Collection; Comment Request for Notice 2006-25
Document Number: 2015-21257
Type: Notice
Date: 2015-08-27
Agency: National Nuclear Security Administration, Western Area Power Administration
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 2006-25, Qualifying Gasification Project Program.
Proposed Collection; Comment Request for Revenue Procedure
Document Number: 2015-21256
Type: Notice
Date: 2015-08-27
Agency: National Nuclear Security Administration, Western Area Power Administration
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 97-27, Changes in Methods of Accounting.
Proposed Collection; Comment Request for Form 1099-CAP
Document Number: 2015-21088
Type: Notice
Date: 2015-08-27
Agency: National Nuclear Security Administration, Western Area Power Administration
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 1099-CAP, Changes in Corporate Control and Capital Structure.
Proposed Collection; Comment Request for Form 8569
Document Number: 2015-21059
Type: Notice
Date: 2015-08-27
Agency: National Nuclear Security Administration, Western Area Power Administration
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 8569, Geographic Availability Statement.
Amendments to Domestic Production Activities Deduction Regulations; Allocation of W-2 Wages in a Short Taxable Year and in an Acquisition or Disposition
Document Number: 2015-20772
Type: Proposed Rule
Date: 2015-08-27
Agency: National Nuclear Security Administration, Western Area Power Administration
This document contains proposed regulations involving the domestic production activities deduction under section 199 of the Internal Revenue Code (Code). The proposed regulations provide guidance to taxpayers on the amendments made to section 199 by the Energy Improvement and Extension Act of 2008 and the Tax Extenders and Alternative Minimum Tax Relief Act of 2008, involving oil related qualified production activities income and qualified films, and the American Taxpayer Relief Act of 2012, involving activities in Puerto Rico. The proposed regulations also provide guidance on: Determining domestic production gross receipts; the terms manufactured, produced, grown, or extracted; contract manufacturing; hedging transactions; construction activities; allocating cost of goods sold; and agricultural and horticultural cooperatives. In the Rules and Regulations of this issue of the Federal Register, the Treasury Department and the IRS also are issuing temporary regulations (TD 9731) clarifying how taxpayers calculate W-2 wages for purposes of the W-2 wage limitation in the case of a short taxable year or an acquisition or disposition of a trade or business (including the major portion of a trade or business, or the major portion of a separate unit of a trade or business) during the taxable year. This document also contains a notice of a public hearing on the proposed regulations.
Allocation of W-2 Wages in a Short Taxable Year and in an Acquisition or Disposition
Document Number: 2015-20770
Type: Rule
Date: 2015-08-27
Agency: National Nuclear Security Administration, Western Area Power Administration
This document contains final and temporary regulations relating to the allocation of W-2 wages for purposes of the W-2 wage limitation on the amount of a taxpayer's deduction related to domestic production activities. Specifically, the temporary regulations provide guidance on: the allocation of W-2 wages paid by two or more taxpayers that are employers of the same employees during a calendar year; and the determination of W-2 wages if the taxpayer has a short taxable year. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking (REG-136459-09) on this subject in the Proposed Rules section in this issue of the Federal Register.