Western Area Power Administration – Federal Register Recent Federal Regulation Documents

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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.
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.
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.
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.
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.
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.
Proposed Collection; Comment Request for Form 5735
Document Number: 2015-21086
Type: Notice
Date: 2015-08-26
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 5735, American Samoa Economic Development Credit.
Proposed Collection; Comment Request for Form 8281
Document Number: 2015-21085
Type: Notice
Date: 2015-08-26
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 8281, Information Return for Publicity Offered Original Issue Discount Instructions.
Proposed Collection; Comment Request for REG-157302-02 (Final), TD 9142
Document Number: 2015-21060
Type: Notice
Date: 2015-08-26
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 deemed IRAs in qualified retirement plans.
Proposed Collection; Comment Request for Form 8822 and 8822-B
Document Number: 2015-21058
Type: Notice
Date: 2015-08-26
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 8822, Change of Address and Form 8822-B, Change of Address or Responsible PartyBusiness.
Proposed Collection; Comment Request on Information Collection Tools Relating to the Offshore Voluntary Disclosure Program (OVDP); Correction
Document Number: 2015-21057
Type: Notice
Date: 2015-08-26
Agency: National Nuclear Security Administration, Western Area Power Administration
This document contains a correction to the notice and request for comments which was published in the Federal Register on Monday, August 10, 2015 (80 FR 47998). As part of the continuing effort to reduce paperwork and respondent burden, the notice 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)).
Exception From Passive Income for Certain Foreign Insurance Companies; Hearing; Correction
Document Number: 2015-20849
Type: Proposed Rule
Date: 2015-08-21
Agency: National Nuclear Security Administration, Western Area Power Administration
This document corrects a notice of public hearing on proposed regulations that published in the Federal Register on Wednesday, August 19, 2015. The proposed regulations provide guidance regarding when a foreign insurance company's income is excluded from the definition of passive income under section 1297(b)(2)(B).
Proposed Collection; Comment Request for Notice 2006-47
Document Number: 2015-20567
Type: Notice
Date: 2015-08-20
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, Pub. L. 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Notice 2006-47, Elections Created of Effected by the American Jobs Creation Act of 2004.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2015-20566
Type: Notice
Date: 2015-08-20
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, Pub. L. 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning information collection requirements related to Clear Reflection of Income in the Case of Hedging.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2015-20565
Type: Notice
Date: 2015-08-20
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 an existing final regulation, CO-30-92 (TD 8560), Consolidated Returns Stock Basis and Excess Loss Accounts, earnings and Profits, Absorption of Deductions and Losses, Joining and Leaving Consolidated Groups, Worthless Stock Loss, Nonapplicability of Section 357(c), (Sec. Sec. 1.1502-31, 1.1502-32, 1.1502-33, 1.1502-76).
Proposed Collection; Comment Request for Form W-8CE
Document Number: 2015-20564
Type: Notice
Date: 2015-08-20
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 W-8CE, Notice of Expatriation and Waiver of Treaty Benefits.
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.
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).
Proposed Collection; Comment Request for Revenue Procedure 2009-14
Document Number: 2015-20089
Type: Notice
Date: 2015-08-14
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 2009-14, Pre-filing Agreement Program.
Extension of Time to File Certain Information Returns
Document Number: 2015-19933
Type: Proposed Rule
Date: 2015-08-13
Agency: National Nuclear Security Administration, Western Area Power Administration
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that will remove the automatic extension of time to file information returns on forms in the W-2 series (except Form W-2G). The temporary regulations will allow only a single 30-day non-automatic extension of time to file these information returns. In addition, the temporary regulations will update the list of information returns subject to the rules regarding extensions of time to file. These proposed regulations incorporate the temporary regulations with respect to extensions of time to file information returns on forms in the W-2 series (except Form W-2G). In addition, these proposed regulations would remove the automatic 30-day extension of time to file all information returns listed in the temporary regulation.
Extension of Time To File Certain Information Returns
Document Number: 2015-19932
Type: Rule
Date: 2015-08-13
Agency: National Nuclear Security Administration, Western Area Power Administration
This document contains final and temporary regulations that remove the automatic extension of time to file information returns on forms in the W-2 series (except Form W-2G). The temporary regulations allow only a single 30-day non-automatic extension of time to file these information returns. These changes are being implemented to accelerate the filing of forms in the W-2 series (except Form W-2G) so they are available earlier in the filing season for use in the IRS's identity theft and refund fraud detection processes. In addition, the temporary regulations update the list of information returns subject to the rules regarding extensions of time to file. The temporary regulations affect taxpayers who are required to file the affected information returns and need an extension of time to file. The substance of the temporary regulations is included in the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.
Basis in Interests in Tax-Exempt Trusts
Document Number: 2015-19846
Type: Rule
Date: 2015-08-12
Agency: National Nuclear Security Administration, Western Area Power Administration
This document contains final regulations that provide rules for determining a taxable beneficiary's basis in a term interest in a charitable remainder trust (CRT) upon a sale or other disposition of all interests in the trust to the extent that basis consists of a share of adjusted uniform basis. The final regulations affect taxable beneficiaries of CRTs.
Proposed Collection; Comment Request on Information Collection Tools Relating to the Offshore Voluntary Disclosure Program (OVDP)
Document Number: 2015-19521
Type: Notice
Date: 2015-08-10
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 the Offshore Voluntary Disclosure Program (OVDP).
Request for Applications for the IRS Advisory Committee on Tax Exempt and Government Entities
Document Number: 2015-19520
Type: Notice
Date: 2015-08-10
Agency: National Nuclear Security Administration, Western Area Power Administration
The Internal Revenue Service (IRS) seeks applicants for vacancies on the Advisory Committee on Tax Exempt and Government Entities (ACT). Applications will be accepted for the following vacancies that will occur in June 2016: Two (2) Employee Plans; two (2) Exempt Organizations; one (1) Federal, State and Local Governments; and one (1) Indian Tribal Governments. To ensure appropriate balance of membership, final selection of qualified candidates will be determined based on experience, qualifications and other expertise.
Open Meeting of the Taxpayer Advocacy Panel Notices and Correspondence Project Committee
Document Number: 2015-19518
Type: Notice
Date: 2015-08-10
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: 2015-19517
Type: Notice
Date: 2015-08-10
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.
Open Meeting of the Taxpayer Advocacy Panel Special Projects Committee
Document Number: 2015-19515
Type: Notice
Date: 2015-08-10
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.
Open Meeting of the Taxpayer Advocacy Panel Joint Committee
Document Number: 2015-19513
Type: Notice
Date: 2015-08-10
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 Toll-Free Phone Line Project Committee
Document Number: 2015-19510
Type: Notice
Date: 2015-08-10
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 Tax Forms and Publications Project Committee
Document Number: 2015-19509
Type: Notice
Date: 2015-08-10
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.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee
Document Number: 2015-19514
Type: Notice
Date: 2015-08-07
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.
Guidance Under Section 529A: Qualifies ABLE Programs; Correction
Document Number: 2015-19369
Type: Proposed Rule
Date: 2015-08-07
Agency: National Nuclear Security Administration, Western Area Power Administration
This document contains corrections to a notice of proposed rulemaking and notice of public hearing (REG-102837-15) that was published in the Federal Register on Monday, June 22, 2015 (80 FR 35602). The proposed regulations under section 529A of the Internal Revenue Code that provide guidance regarding programs under The Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014.
Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014; Correction
Document Number: 2015-19366
Type: Rule
Date: 2015-08-06
Agency: National Nuclear Security Administration, Western Area Power Administration
This document contains corrections to temporary regulations (TD 9723) that were published in the Federal Register on Friday, June 19, 2015 (80 FR 35207). The temporary regulations relate to multiemployer pension plans that are projected to have insufficient funds, at some point in the future, to pay the full benefits to which individuals will be entitled under the plans (referred to as plans in ``critical and declining status'').
Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014; Correction
Document Number: 2015-19365
Type: Proposed Rule
Date: 2015-08-06
Agency: National Nuclear Security Administration, Western Area Power Administration
This document contains corrections to a notice of proposed rulemaking, notice of proposed rulemaking by cross-reference to temporary regulations, and notice of public hearing (REG-102648-15) that were published in the Federal Register on Friday, June 19, 2015 (80 FR 35262). The proposed regulations relate to multiemployer pension plans that are projected to have insufficient funds, at some point in the future, to pay the full benefits to which individuals will be entitled under the plans (referred to as plans in ``critical and declining status'').
Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014; Correction
Document Number: 2015-19364
Type: Rule
Date: 2015-08-06
Agency: National Nuclear Security Administration, Western Area Power Administration
This document contains corrections to temporary regulations (TD 9723) that were published in the Federal Register on Friday, June 19, 2015 (80 FR 35207). The temporary regulations relate to multiemployer pension plans that are projected to have insufficient funds, at some point in the future, to pay the full benefits to which individuals will be entitled under the plans (referred to as plans in ``critical and declining status'').
Proposed Collection; Comment Request for Form 8933
Document Number: 2015-19247
Type: Notice
Date: 2015-08-05
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 8933, Carbon Dioxide Sequestration Credit.
Allocable Cash Basis and Tiered Partnership Items
Document Number: 2015-18817
Type: Proposed Rule
Date: 2015-08-03
Agency: National Nuclear Security Administration, Western Area Power Administration
This document contains proposed regulations regarding the determination of a partner's distributive share of certain allocable cash basis items and items attributable to an interest in a lower-tier partnership during a partnership taxable year in which a partner's interest changes. These proposed regulations affect partnerships and their partners.
Determination of Distributive Share When Partner's Interest Changes
Document Number: 2015-18816
Type: Rule
Date: 2015-08-03
Agency: National Nuclear Security Administration, Western Area Power Administration
This document contains final regulations regarding the determination of a partner's distributive share of partnership items of income, gain, loss, deduction, and credit when a partner's interest varies during a partnership taxable year. The final regulations also modify the existing regulations regarding the required taxable year of a partnership. These final regulations affect partnerships and their partners.
Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 6039G
Document Number: 2015-18813
Type: Notice
Date: 2015-07-31
Agency: National Nuclear Security Administration, Western Area Power Administration
This notice is provided in accordance with IRC section 6039G of the Health Insurance Portability and Accountability Act (HIPPA) of 1996, as amended. This listing contains the name of each individual losing United States citizenship (within the meaning of section 877(a) or 877A) with respect to whom the Secretary received information during the quarter ending June 30, 2015. For purposes of this listing, long- term residents, as defined in section 877(e)(2), are treated as if they were citizens of the United States who lost citizenship.