RULES: Statutory stock options; Correction,
Published: 2004-12-07
This document corrects final regulations (TD 9144) that were
published in the Federal Register on Monday, August 3, 2004 (69 FR
46401) and corrected on Monday, October 18, 2004 (69 FR 61309). The
final regulations relate to statutory options.
RULES: Automatic time extension to file certain information returns and exempt organization returns,
Published: 2004-12-07
This document contains final regulations relating to the
automatic extension of time to file certain information returns and
exempt organization returns. The final regulations adopt temporary
rules that removed the requirement for a signature and an explanation
to obtain an automatic extension of time to file these returns. The
final regulations
PROPOSED RULES: Labor and personal services; source of compensation; Public hearing,
Published: 2004-12-07
This document contains a notice of public hearing on proposed
regulations that describe the proper basis for determining the source
of compensation from labor or personal services performed partly within
and partly without the United States.
NOTICES: Agency information collection activities; proposals, submissions, and approvals,
Published: 2004-12-07
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: Railroad employees, employers, and employee representatives; 2005 CY tier 2 tax rates,
Published: 2004-12-07
Publication of the tier 2 tax rates for calendar year 2005 as
required by section 3241(d) of the Internal Revenue Code (26 U.S.C.
3241). Tier 2 taxes on railroad employees, employers, and employee
representatives (a group unique to the railroad industry) fund a
private pension benefit of the railroad retirement system.