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RULES: Farmer and Fisherman Income Averaging; Correction,
Published: 2008-09-05
This document corrects final and temporary regulations (TD
9417) that were published in the Federal Register on Tuesday, July 22,
2008 (73 FR 42522) relating to the averaging of farm and fishing income
in computing income tax liability.
PROPOSED RULES: Farmer and Fisherman Income Averaging; Correction,
Published: 2008-09-05
This document corrects a notice of proposed rulemaking by
crossreference to temporary regulations (REG16169504) that was
published in the Federal Register on Tuesday, July 22, 2008 (73 FR
42538) relating to the averaging of farm and fishing income in
computing income tax liability.
NOTICES: Agency Information Collection Activities; Proposals, Submissions, and Approvals,
Published: 2008-09-02
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 10413 (44 U.S.C.
3506(c)(2)(A)).
NOTICES: Agency Information Collection Activities; Proposals, Submissions, and Approvals,
Published: 2008-09-02
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 10413 (44 U.S.C.
3506(c)(2)(A)).
NOTICES: Senior Executive Service Performance Review Boards; Members,
Published: 2008-09-02
The purpose of this notice is to publish the names of those
IRS employees who will serve as members on IRS' Fiscal Year 2008 Senior
Executive Service (SES) Performance Review Boards.
NOTICES: Agency Information Collection Activities; Proposals, Submissions, and Approvals,
Published: 2008-08-28
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 10413 (44 U.S.C.
3506(c)(2)(A)).
PROPOSED RULES: Alcohol Fuel and Biodiesel; Renewable Diesel; Alternative Fuel; Diesel-Water Fuel Emulsion; Taxable Fuel Definitions; Excise Tax Returns; Correction,
Published: 2008-08-25
This document contains a correction to a notice of proposed
rulemaking (REG15508705) that was published in the Federal Register
on Tuesday, July 29, 2008 (73 FR 43890) relating to credits and
payments for alcohol mixtures, biodiesel mixtures, renewable diesel
mixtures, alternative fuel mixtures, and alternative fuel sold for use
or used as a fuel,
PROPOSED RULES: Regulations Enabling Elections for Certain Transactions under Section 336(e),
Published: 2008-08-25
This document contains proposed regulations under section
336(e) of the Internal Revenue Code. These proposed regulations, when
finalized, would permit taxpayers to make an election to treat certain
sales, exchanges, and distributions of another corporation's stock as
taxable sales of that corporation's assets. These proposed regulations
will
NOTICES: Agency Information Collection Activities; Proposals, Submissions, and Approvals,
Published: 2008-08-21
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 10413 (44 U.S.C.
3506(c)(2)(A)).
NOTICES: Agency Information Collection Activities; Proposals, Submissions, and Approvals,
Published: 2008-08-21
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 10413 (44 U.S.C.
3506(c)(2)(A)).
NOTICES: Agency Information Collection Activities; Proposals, Submissions, and Approvals,
Published: 2008-08-21
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 10413 (44 U.S.C.
3506(c)(2)(A)).
NOTICES: Privacy Act; Computer Matching Program,
Published: 2008-08-15
Pursuant to section 552a(e)(12) of the Privacy Act of 1974, as
amended, and the Office of Management and Budget (OMB) Guidelines on
the Conduct of Matching Programs, notice is hereby given of the conduct
of the Internal Revenue Service Disclosure of Information to Federal,
State and Local Agencies (DIFSLA) Computer Matching Program.
RULES: S Corporation Guidance Under American Jobs Creation Act and Gulf Opportunity Zone Act,
Published: 2008-08-14
This document contains final regulations that provide guidance
regarding certain changes made to the rules governing S corporations
under the American Jobs Creation Act of 2004 and the Gulf Opportunity
Zone Act of 2005. The final regulations replace obsolete references in
the current regulations and allow taxpayers to make proper use of the
PROPOSED RULES: Information Reporting Requirements Under Internal Revenue Code Section 6039; Correction,
Published: 2008-08-14
This document contains corrections to a notice of proposed
rulemaking (REG10314608) that was published in the Federal Register
on Thursday, July 17, 2008 (73 FR 40999) relating to the return and
information statement requirements under section 6039 of the Internal
Revenue Code. These regulations reflect changes to section 6039 made by
section 403
NOTICES: Agency Information Collection Activities; Proposals, Submissions, and Approvals,
Published: 2008-08-14
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 10413 (44 U.S.C.
3506(c)(2)(A)).
NOTICES: Agency Information Collection Activities; Proposals, Submissions, and Approvals,
Published: 2008-08-13
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 10413 (44 U.S.C.
3506(c)(2)(A)).
NOTICES: Agency Information Collection Activities; Proposals, Submissions, and Approvals,
Published: 2008-08-13
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 10413 (44 U.S.C.
3506(c)(2)(A)).
NOTICES: Agency Information Collection Activities; Proposals, Submissions, and Approvals,
Published: 2008-08-13
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 10413 (44 U.S.C.
3506(c)(2)(A)).
NOTICES: Agency Information Collection Activities; Proposals, Submissions, and Approvals,
Published: 2008-08-13
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 10413 (44 U.S.C.
3506(c)(2)(A)).
NOTICES: Agency Information Collection Activities; Proposals, Submissions, and Approvals,
Published: 2008-08-13
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 10413 (44 U.S.C.
3506(c)(2)(A)).
PROPOSED RULES: Amendments to New Markets Tax Credit Regulations,
Published: 2008-08-11
This document contains proposed regulations relating to the
new markets tax credit under section 45D of the Internal Revenue Code
(Code). The proposed regulations revise and clarify certain rules
relating to recapture of the new markets tax credit and will affect
certain taxpayers claiming the new markets tax credit. This document
also provides a
NOTICES: Agency Information Collection Activities; Proposals, Submissions, and Approvals,
Published: 2008-08-08
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 10413 (44 U.S.C.
3506(c)(2)(A)).
NOTICES: Agency Information Collection Activities; Proposals, Submissions, and Approvals,
Published: 2008-08-08
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 10413 (44 U.S.C.
3506(c)(2)(A)).
NOTICES: Agency Information Collection Activities; Proposals, Submissions, and Approvals,
Published: 2008-08-08
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
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collections, as required by the Paperwork Reduction Act of 1995, Public
Law 10413 (44 U.S.C.
NOTICES: Agency Information Collection Activities; Proposals, Submissions, and Approvals,
Published: 2008-08-08
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 10413 (44 U.S.C.
3506(c)(2)(A)).