Western Area Power Administration August 19, 2015 – Federal Register Recent Federal Regulation Documents

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Disguised Payments for Services; Correction

Document Number: 2015-20476

Type: Proposed Rule

Date: 2015-08-19

Agency: National Nuclear Security Administration, Western Area Power Administration

This document contains corrections to a notice of proposed rulemaking (REG-115452-14) that was published in the Federal Register on Thursday, July 23, 2015 (80 FR 43652). The proposed regulations are relating to disguised payments for services under section 707(a)(2)(A) of the Internal Revenue Code. The proposed regulations provide guidance to partnerships and their partners regarding when an arrangement will be treated as a disguised payment for services.

https://regulations.justia.com/regulations/fedreg/2015/08/19/2015-20476.html

Exception From Passive Income for Certain Foreign Insurance Companies; Hearing

Document Number: 2015-20468

Type: Proposed Rule

Date: 2015-08-19

Agency: National Nuclear Security Administration, Western Area Power Administration

This document provides a notice of public hearing on proposed regulations that provide guidance regarding when a foreign insurance company's income is excluded from the definition of passive income under section 1297(b)(2)(B).

https://regulations.justia.com/regulations/fedreg/2015/08/19/2015-20468.html