Agency: Internal Revenue Service
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[FR Doc E9-26334] 51. Request for Applications for the IRS Advisory Committee on Tax Exempt and
The Internal Revenue Service (IRS) is requesting applications for membership to serve on the Advisory Committee on Tax Exempt and Government Entities (ACT). Applications will be accepted for the following vacancies, which will occur in June 2010: Two (2) employee plans; two (2) exempt organizations. There are no openings in Indian Tribal
Published: 2009-11-03 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-26011] 52. Proposed Collection; Comment Request for Form 8816
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: 2009-11-02 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-26152] 53. Section 108 Reduction of Tax Attributes for S Corporations
This document contains final regulations that provide guidance on the manner in which an S corporation reduces its tax attributes under section 108(b) for taxable years in which the S corporation has discharge of indebtedness income that is excluded from gross income under section 108(a). In particular, the regulations address situations in which
Published: 2009-10-30 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-26009] 54. Proposed Collection; Comment Request for Form 11-C
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: 2009-10-29 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-26010] 55. 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: 2009-10-29 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-26012] 56. 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: 2009-10-29 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-26013] 57. Proposed Collection; Comment Request for Form 2063
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: 2009-10-29 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-26014] 58. 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: 2009-10-29 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-25737] 59. Declaratory Judgments--Gift Tax Determinations; Correction
This document contains corrections to final regulations (TD 9460) that were published in the Federal Register on Wednesday, September 9, 2009 regarding petitions filed with the United States Tax Court for declaratory judgments with respect to the valuation of gifts.
Published: 2009-10-27 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-25739] 60. Declaratory Judgments--Gift Tax Determinations; Correction
This document contains corrections to final regulations (TD 9460) that were published in the Federal Register on Wednesday, September 9, 2009 (74 FR 46347) regarding petitions filed with the United States Tax Court for declaratory judgments with respect to the valuation of gifts.
Published: 2009-10-27 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-25743] 61. Election of Reduced Research Credit Under Section 280C(c)(3); Hearing
This document cancels a public hearing on proposed rulemaking that amends the regulations concerning taxpayers who make the election to claim the reduced research credit. The proposed regulations simplify how taxpayers make the election and affect taxpayers that claim the research credit.
Published: 2009-10-27 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-25741] 62. Proposed Collection; Comment Request for Revenue Procedure 97-46 and Revenue
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: 2009-10-27 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-25386] 63. 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: 2009-10-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-25387] 64. Proposed Collection; Comment Request for Form 706-GS(D)
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: 2009-10-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-25280] 65. 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: 2009-10-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-25381] 66. 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: 2009-10-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-25382] 67. 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: 2009-10-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-25383] 68. 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: 2009-10-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-25384] 69. Proposed Collection; Comment Request for Form 6118
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: 2009-10-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-25385] 70. 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: 2009-10-22 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-25138] 71. Guidance Under Section 2053 Regarding Post-Death Events
This document contains final regulations relating to the amount deductible from a decedent's gross estate for claims against the estate under section 2053(a)(3) of the Internal Revenue Code (Code). In addition, the regulations update the provisions relating to the deduction for certain state death taxes to reflect the statutory amendments made in
Published: 2009-10-20 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-24656] 72. Disregarded Entities and Excise Taxes; Correction
This document contains a correction to final and temporary regulations (TD 9462) that were published in the Federal Register on Monday, September 14, 2009, clarifying that a singleowner eligible entity that is disregarded as an entity separate from its owner for any purpose, but regarded as a separate entity for certain excise tax purposes, is
Published: 2009-10-14 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-24655] 73. Disregarded Entities and Excise Taxes; Correction
This document contains corrections to a notice of proposed rulemaking by crossreference to temporary regulations (REG11661408) that was published in the Federal Register on Monday, September 14, 2009, clarifying that a singleowner eligible entity that is disregarded as an entity separate from its owner for any purpose, but regarded as a separate
Published: 2009-10-14 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-24112] 74. Period of Limitations on Assessment for Listed Transactions Not Disclosed
This document contains proposed regulations relating to the exception to the general threeyear period of limitations on assessment under section 6501(c)(10) of the Internal Revenue Code (Code) for listed transactions that a taxpayer failed to disclose as required under section 6011. These regulations will affect taxpayers who fail to disclose
Published: 2009-10-07 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E9-24095] 75. Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of
An open meeting of the Area 7 Taxpayer Advocacy Panel will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Published: 2009-10-07 DEPARTMENT OF THE TREASURY : Internal Revenue Service
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