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

DEPARTMENT OF THE TREASURY : Internal Revenue Service

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.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

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

DEPARTMENT OF THE TREASURY : Internal Revenue Service

Announcement Type: Initial announcement of funding opportunity. Catalog of Federal Domestic Assistance (CFDA) Number: 21.020.

DEPARTMENT OF THE TREASURY : Community Development Financial Institutions Fund

Announcement Type: Initial announcement of funding opportunity. Catalog of Federal Domestic Assistance (CFDA) Number: 21.020.

DEPARTMENT OF THE TREASURY : Community Development Financial Institutions Fund

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. Currently, the OCC is soliciting comment concerning its extension, without change,

DEPARTMENT OF THE TREASURY : Comptroller of the Currency