RULES: Consolidated return regulations—; Section 108 application to consolidated group members; indebtedness income discharge,
Published: 2003-12-11
This document contains amendments to temporary regulations
under section 1502 that govern the application of section 108 when a
member of a consolidated group realizes discharge of indebtedness
income. These temporary regulations affect corporations filing
consolidated returns. The text of the temporary regulations also serves
as the text of the
RULES: Tax-exempt bonds issued by State and local governments; arbitrage and related restrictions; definition of investment-type property,
Published: 2003-12-11
This document contains final regulations on the arbitrage
restrictions applicable to taxexempt bonds issued by state and local
governments. The regulations affect issuers of taxexempt bonds and
provide a safe harbor for qualified administrative costs for broker's
commissions and similar fees incurred in connection with the
acquisition of
PROPOSED RULES: Consolidated return regulations—; Section 108 application to consolidated group members; indebtedness income discharge; cross-reference,
Published: 2003-12-11
Temporary regulations in the Rules and Regulations section of
this issue of the Federal Register amend the Income Tax Regulations
relating to section 1502. The text of those regulations also serves as
the text of these proposed regulations.
PROPOSED RULES: Special depreciation allowance; cross-reference; Hearing cancelled,
Published: 2003-12-11
This document cancels a public hearing on proposed regulations
under Sections 168 and 1400L of the Internal Revenue Code relating to
the depreciation of property subject to section168 of the Internal
Revenue Code (MACRS property) and the depreciation of computer software
subject to section 167.
NOTICES: Agency information collection activities; proposals, submissions, and approvals; correction,
Published: 2003-12-11
Correction
In notice document 0325917 beginning on page 59239 in the issue of Tuesday, October 14, 2003, make the following correction:
On page 59240, in the first column, under the heading SUPPLEMENTARY
INFORMATION, in the fourth line, ``OMB Number: 1541718'' should read ``OMB Number: 15451718''.
[FR Doc. C325917 Filed 121003; 8:45 am]
PROPOSED RULES: Protection of customer securities and balances,
Published: 2003-12-11
The Department of the Treasury (``Treasury,'' or ``We,'' or
``Us'') is publishing for comment a proposed amendment to the customer
protection rules in Sec. 403.4 of the regulations issued under the
Government Securities Act of 1986 (``GSA''), as amended.\1\ This
provision requires entities registered with the Securities and Exchange
Commission
