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[FR Doc 05-24564] 1. Proposed Collection; Comment Request for Revenue Procedure 97-15
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)).
Published: 2005-12-29 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 05-24450] 2. Guidance Under Section 7874 for Determining Ownership by Former Shareholders
This document contains temporary regulations under section 7874 of the Internal Revenue Code (Code) relating to the disregard of certain affiliateowned stock in determining whether a corporation is a surrogate foreign corporation under section 7874(a)(2)(B) of the Code. The text of the temporary regulations also serves as the text of the proposed
Published: 2005-12-28 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 05-24580] 3. Guidance Under Section 7874 for Determining Ownership by Former Shareholders
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the disregard of affiliateowned stock in determining the percentage of stock of a foreign corporation held by former shareholders or partners of a domestic entity, in order to determine whether the foreign corporation is
Published: 2005-12-28 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc C5-19379] 4.Application of Section 409A to Nonqualified Deferred Compensation Plans
Correction
In proposed rule document 0519379 beginning on page 57930 in the issue of Tuesday, October 4, 2005, make the following corrections:
1. On page 57933, in the first column, under the heading C. Stock Options and Stock Appreciation Rights, the secondary heading ``In General'' should read ``1. In General ''.
2. On the same page, in
Published: 2005-12-27 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 05-24482] 5.Application of Normalization Accounting Rules to Balances of Excess Deferred
This document contains corrections to a notice of proposed rulemaking and notice of public hearing that was published in the Federal Register on Wednesday, December 21, 2005 (70 FR 75762). These regulations provide guidance on the normalization requirements applicable to public utilities that benefit (or have benefited) from accelerated depreciation
Published: 2005-12-27 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E5-7652] 6. Proposed Collection; Comment Request for Regulation Project
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)).
Published: 2005-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E5-7653] 7. Proposed Collection; Comment Request for Form 706-CE
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)).
Published: 2005-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E5-7655] 8. Proposed Collection; Comment Request for REG-106486-98 (Final)
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)).
Published: 2005-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E5-7657] 9. Proposed Collection; Comment Request for Form 8883
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.
Published: 2005-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E5-7658] 10. Proposed Collection; Comment Request for Regulation Project
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)).
Published: 2005-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E5-7659] 11. Proposed Collection; Comment Request for Regulation Project
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)).
Published: 2005-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E5-7660] 12. Proposed Collection; Comment Request for Revenue Procedure 99-39
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)).
Published: 2005-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E5-7661] 13. Proposed Collection; Comment Request for Form 1120X
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)).
Published: 2005-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E5-7668] 14. Proposed Collection; Comment Request Revenue Procedure 96-52
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)).
Published: 2005-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E5-7673] 15. Proposed Collection; Comment Request for Forms 5310 and 6088
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)).
Published: 2005-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E5-7675] 16. Proposed Collection; Comment Request for Regulation Project
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)).
Published: 2005-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E5-7650] 17. Employer Comparable Contributions to Health Savings Accounts Under Section
This document contains a notice of public hearing on proposed regulations providing guidance on employer comparable contributions to Health Savings Accounts (HSAs) under section 4980G.
Published: 2005-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E5-7649] 18. Proposed Collection; Comment Request for Form 8902
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)).
Published: 2005-12-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 05-24283] 19. Section 1374 Effective Dates
This document contains final regulations that provide guidance concerning the applicability of section 1374 of the Internal Revenue Code to S corporations that acquire assets in carryover basis transactions from C corporations on or after December 27, 1994, and to certain corporations that terminate S corporation status and later elect again to
Published: 2005-12-21 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E5-7582] 20. Section 482: Methods To Determine Taxable Income in Connection With a Cost
This document corrects notice of proposed rulemaking (REG- 14461502) that was published in the Federal Register on Monday, August 29, 2005 (70 FR 51116). The document contains proposed regulations that provide guidance regarding methods under section 482 to determine taxable income in connection with a cost sharing arrangement.
Published: 2005-12-21 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E5-7583] 21. Application of Normalization Accounting Rules to Balances of Excess Deferred
This document contains proposed regulations that provide guidance on the normalization requirements applicable to public utilities that benefit (or have benefited) from accelerated depreciation methods or from the investment tax credit permitted under pre1991 law. The proposed regulations permit a utility whose assets cease to be public utility
Published: 2005-12-21 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 05-23944] 22. Obligations of States and Political Subdivisions
This document contains final regulations on the definition of private activity bond applicable to taxexempt bonds issued by State and local governments. These regulations affect issuers of taxexempt bonds and provide needed guidance for applying the private activity bond restrictions to refunding issues.
Published: 2005-12-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 05-24169] 23. Application of Section 409A to Nonqualified Deferred Compensation Plans;
This document contains corrections to a notice of proposed rulemaking that was published in the Federal Register on Tuesday, October 4, 2005 (70 FR 57930) regarding the application of section 409A to nonqualified deferred compensation plans. The regulations affect service providers receiving amounts of deferred compensation, and the service
Published: 2005-12-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 05-24170] 24. Proposed Collection; Comment Request for Form 8569
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. 10413 (44 U.S.C. 3506(c)(2)(A)).
Published: 2005-12-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 05-24171] 25. Proposed Collection; Comment Request for Regulation Project
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)).
Published: 2005-12-19 DEPARTMENT OF THE TREASURY : Internal Revenue Service
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