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[FR Doc 02-32927] 1. Establishing Defenses to the Imposition of the Accuracy-Related Penalty
This document contains proposed regulations that limit the
defenses available to the imposition of the accuracyrelated penalty when
[[Page 79895]]
taxpayers fail to disclose reportable transactions or fail to disclose
that they have taken a position on a return based upon a regulation
being invalid. By limiting a taxpayer's ability to use an
Published: 2002-12-31 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-32893] 2. Tax Shelter Disclosure Statement and Requirement to Maintain List of
This document contains a notice of public hearing on proposed regulations relating to the modification of tax shelters under sections 6011, 6111, and 6112.
Published: 2002-12-30 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-32648] 3. Open Meeting of the Community Development Advisory Board
This notice announces the next meeting of the Community Development Advisory Board, which provides advice to the Director of the Community Development Financial Institutions Fund.
Published: 2002-12-27 DEPARTMENT OF THE TREASURY : Community Development Financial Institutions Fund
[FR Doc 02-32720] 4. Agency Information Collection Activities: Submission for OMB Review; Comment
The OCC, 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 a continuing information collection, as required by the Paperwork Reduction Act of 1995. An agency may not conduct or sponsor, and a respondent is not required to respond
Published: 2002-12-27 DEPARTMENT OF THE TREASURY : Comptroller of the Currency
[FR Doc 02-32636] 5. Submission for OMB Review; Comment Request
December 19, 2002.
The Department of Treasury has submitted the following public information collection requirement(s) to OMB for review and clearance under the Paperwork Reduction Act of 1995, Public Law 10413. Copies of the submission(s) may be obtained by calling the Treasury Bureau Clearance Officer listed. Comments regarding this
Published: 2002-12-27 DEPARTMENT OF THE TREASURY : Treasury Department
[FR Doc 02-32614] 6. Organic Claims in Labeling and Advertising of Alcohol Beverages (2002R-288P)
ATF reopens the comment period for Notice No. 954, a notice of proposed rulemaking published in the Federal Register on October 8, 2002. The proposed rule would amend our alcohol labeling and advertising rules to crossreference the United States Department of Agriculture's National Organic Program rules. We are acting on a request to extend the
Published: 2002-12-27 DEPARTMENT OF THE TREASURY : Alcohol, Tobacco and Firearms Bureau
[FR Doc 02-32637] 7. Submission for OMB Review; Comment Request
December 18, 2002.
The Department of Treasury has submitted the following public information collection requirement(s) to OMB for review and clearance under the Paperwork Reduction Act of 1995, Public Law 10413. Copies of the submission(s) may be obtained by calling the Treasury Bureau Clearance Officer listed. Comments regarding this
Published: 2002-12-27 DEPARTMENT OF THE TREASURY : Treasury Department
[FR Doc 02-32757] 8. Unblocking of Assets; Federal Republic of Yugoslavia (Serbia & Montenegro)
The Office of Foreign Assets Control (``OFAC'') of the U.S. Department of Treasury is issuing general licenses, to be effective February 25, 2003, unblocking certain property and interests in property presently blocked pursuant to the Federal Republic of Yugoslavia (Serbia & Montenegro) and Bosnian Serbcontrolled areas of the Republic of Bosnia
Published: 2002-12-27 DEPARTMENT OF THE TREASURY : Foreign Assets Control Office
[FR Doc 02-32616] 9. 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: 2002-12-27 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-32463] 10. Agency Information Collection Activities: Proposed Extension of Information
The OCC, 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 a continuing information collection, as required by the Paperwork Reduction Act of 1995. An agency may not conduct or sponsor, and a respondent is not required to respond
Published: 2002-12-26 DEPARTMENT OF THE TREASURY : Comptroller of the Currency
[FR Doc 02-32612] 11.
This notice announces the date, time, and location for the first meeting of the eighth renewed term of the Treasury Advisory Committee on Commercial on Commercial Operations (COAC), announcement of members, and the provisional agenda for consideration by the Committee.
Published: 2002-12-26 DEPARTMENT OF THE TREASURY : Treasury Department
[FR Doc 02-32571] 12.
This notice advises the public that the Department of the Treasury, on December 20, 2002, designated the countries of Nauru and Ukraine as primary money laundering concerns pursuant to section 5318A of Title 31, U.S.C., as added by section 311 of the Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and
Published: 2002-12-26 DEPARTMENT OF THE TREASURY : Treasury Department
[FR Doc 02-32468] 13.
This notice provides additional interim guidance concerning entities that are ``insurers'' as defined in Title I of the Terrorism Risk Insurance Act of 2002 and, therefore, are required to be participants in the Department of Treasury's Terrorism Risk Insurance Program. This notice also provides interim guidance concerning the scope of insurance
Published: 2002-12-26 DEPARTMENT OF THE TREASURY : Treasury Department
[FR Doc 02-32453] 14. Education Tax Credit
This document contains final regulations relating to the Hope Scholarship Credit and the Lifetime Learning Credit under section 25A of the Internal Revenue Code. The final regulations reflect changes made to the law by the Taxpayer Relief Act of 1997. These regulations provide guidance to individuals who may claim the Hope Scholarship Credit or
Published: 2002-12-26 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-32331] 15. Redemptions Taxable as Dividends; Correction
This document contains corrections to a notice of proposed rulemaking and notice of public hearing (REG15031301) which was published in the Federal Register on Friday,October 18, 2002 (67 FR 64331). This regulation provides guidance regarding the treatment of the basis of redeemed stock when a distribution in redemption of such stock is treated as
Published: 2002-12-26 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-32454] 16. Open Meeting of the Area 2 Taxpayer Advocacy Panel (Including the States of
An open meeting of the Area 2 Taxpayer Advocacy Panel will be conducted (via teleconference).
Published: 2002-12-26 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-32455] 17. Open meeting of the Small Business/Self-Employed Payroll Tax Issue Committee
An open meeting of the Small Business/Self-Employed Payroll Tax Issue Committee for the Taxpayer Advocacy Panel will be conducted.
Published: 2002-12-26 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-32572] 18. Centralized Offset of Federal Payments to Collect Nontax Debts Owed to the
This interim rule describes the general rules and procedures applicable to the centralized offset of Federal payments to collect delinquent, nontax debts owed to Federal agencies. The Department of the Treasury's Financial Management Service has established the Treasury Offset Program (TOP) in order to centralize the process by which Federal
Published: 2002-12-26 DEPARTMENT OF THE TREASURY : Workers’ Compensation Programs Office
[FR Doc 02-32182] 19. Proposed Collection of Information: Voucher for Payment of Awards
The Financial Management Service, 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 a continuing information collection. By this notice, the Financial Management Service solicits comments concerning the form ``Voucher for Payment
Published: 2002-12-26 DEPARTMENT OF THE TREASURY : Fiscal Service
[FR Doc 02-32379] 20. Renegotiation Board Interest Rate; Prompt Payment Interest Rate; Contract
For the period beginning January 1, 2003 and ending on June 30, 2003 the prompt payment interest rate is 4.250 per centum per annum.
Published: 2002-12-24 DEPARTMENT OF THE TREASURY : Fiscal Service
[FR Doc 02-32296] 21. Recordation of Trade Name: ``Revolutionary Products, Inc.''
Application has been filed pursuant to section 133.12, Customs Regulations (19 CFR 133.12), for the recordation under section 42 of the Act of July 5, 1946, as amended (15 U.S.C. 1124), of the trade name ``REVOLUTIONARY PRODUCTS, INC''. The trade name is owned by Revolutionary Products, Inc., a California corporation, organized and created in the
Published: 2002-12-24 DEPARTMENT OF THE TREASURY : Customs Service
[FR Doc 02-32281] 22. Exclusion of Gain From Sale or Exchange of a Principal Residence
This document contains final regulations relating to the exclusion of gain from the sale or exchange of a taxpayer's principal residence. These regulations reflect changes to the law made by the Taxpayer Relief Act of 1997, as amended by the Internal Revenue Service Restructuring and Reform Act of 1998.
Published: 2002-12-24 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-32280] 23. Reduced Maximum Exclusion of Gain From Sale or Exchange of Principal
This document contains temporary regulations relating to the exclusion of gain from the sale or exchange of a taxpayer's principal residence in the case of a taxpayer who has not owned and used the property as the taxpayer's principal residence for two of the preceding five years or who has excluded gain from the sale or exchange of a principal
Published: 2002-12-24 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-32149] 24. Election To Treat Trust as Part of an Estate
This document contains final regulations under section 645 relating to an election for certain revocable trusts to be treated and taxed as part of an estate. The final regulations provide the procedures and requirements for making the election, rules regarding the tax treatment of the trust and the estate while the election is in effect, and rules
Published: 2002-12-24 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 02-32279] 25. Reduced Maximum Exclusion of Gain From Sale or Exchange of Principal
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the reduced maximum exclusion available to certain taxpayers who sell or exchange their principal residence but who have not owned and used the property as their principal residence for two years of the preceding five
Published: 2002-12-24 DEPARTMENT OF THE TREASURY : Internal Revenue Service
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