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[FR Doc E7-25134] 1. Employment Tax Adjustments
This document contains proposed amendments to regulations relating to employment tax adjustments and employment tax refund claims. These proposed amendments modify the process for making interestfree adjustments for both underpayments and overpayments of Federal Insurance Contributions Act (FICA) and Railroad Retirement Tax Act (RRTA) taxes and
Published: 2007-12-31 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-25222] 2. Nuclear Decommissioning Funds
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations under section 468A of the Internal Revenue Code relating to deductions for contributions to trusts maintained for decommissioning nuclear power plants. The temporary regulations reflect changes to the law made by the Energy Policy
Published: 2007-12-31 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-25125] 3. Measurement of Assets and Liabilities for Pension Funding Purposes
This document contains proposed regulations providing guidance
on the determination of plan assets and benefit liabilities for
purposes of the funding requirements that apply to single employer defined benefit plans. These regulations affect sponsors,
administrators, participants, and beneficiaries of single employer
defined benefit plans.
Published: 2007-12-31 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-25127] 4. Disclosure of Return Information to the Bureau of the Census
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing a regulation that would add an additional item of return information that may be disclosed to the Bureau of the Census (Bureau) for use in the Bureau's annual Survey of Industrial Research and Development. This proposed regulation provides guidance to
Published: 2007-12-31 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 07-6197] 5. Prompt Payment Interest Rate; Contract Disputes Act
For the period beginning January 1, 2008, and ending on June 30, 2008, the prompt payment interest rate and the contract disputes interest rate is 4\3/4\ per centum per annum.
Published: 2007-12-31 DEPARTMENT OF THE TREASURY : Fiscal Service
[FR Doc E7-25223] 6. Nuclear Decommissioning Funds
This document contains final and temporary regulations under section 468A of the Internal Revenue Code relating to deductions for contributions to trusts maintained for decommissioning nuclear power plants. The temporary regulations affect most taxpayers that own an interest in a nuclear power plant and reflect recent statutory changes. The text
Published: 2007-12-31 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-25129] 7. Disclosure of Return Information to the Bureau of the Census
This document contains a temporary regulation that adds an additional item of return information that may be disclosed to the Bureau of the Census (Bureau). The regulation adds one item of return information for use in the Bureau's annual Survey of Industrial Research and Development. The temporary regulation provides guidance to IRS personnel
Published: 2007-12-31 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-25145] 8. Funding Opportunity Title: Notice of Allocation Availability (NOAA) Inviting
Announcement Type: Initial announcement of tax credit allocation availability.
Published: 2007-12-28 DEPARTMENT OF THE TREASURY : Community Development Financial Institutions Fund
[FR Doc E7-25025] 9. Hybrid Retirement Plans
This document contains proposed regulations providing guidance relating to sections 411(a)(13) and 411(b)(5) of the Internal Revenue Code (Code) concerning certain hybrid defined benefit plans. These regulations provide guidance on changes made by the Pension Protection Act of 2006. These regulations affect sponsors, administrators, participants,
Published: 2007-12-28 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-25126] 10. Proposed Collection; Comment Request for Form 8609, 8609-A
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: 2007-12-28 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc Z7-24676] 11.1550-AC10
Permissible Activities of Savings and Loan Holding Companies Correction
In rule document E724676 beginning on page 72235 in the issue of Thursday, December 20, 2007 make the following correction:
On page 72235, in the second column, under DATES, ``April, 2008'' should read ``April 1, 2008''.
[FR Doc. Z724676 Filed 122607; 8:45 am]
BILLING
Published: 2007-12-27 DEPARTMENT OF THE TREASURY : Thrift Supervision Office
[FR Doc E7-25115] 12. Submission for OMB Review; Comment Request
December 19, 2007.
The Department of the Treasury will submit the following public information collection requirement(s) to OMB for review and clearance under the Paperwork Reduction Act of 1995, Public Law 10413 on or after the date of publication of this notice. Copies of the submission(s) may be obtained by calling the Treasury Bureau
Published: 2007-12-27 DEPARTMENT OF THE TREASURY : Treasury Department
[FR Doc E7-25116] 13. Submission for OMB Review; Comment Request
December 18, 2007.
The Department of the Treasury will submit the following public information collection requirement(s) to OMB for review and clearance under the Paperwork Reduction Act of 1995, Public Law 10413 on or after the date of publication of this notice. Copies of the submission(s) may be obtained by calling the Treasury Bureau
Published: 2007-12-27 DEPARTMENT OF THE TREASURY : Treasury Department
[FR Doc E7-25014] 14. Disclosure of Return Information to the Bureau of the Census
This document contains a final regulation relating to the list of items of return information disclosed to the Bureau of the Census (Bureau). The regulation adds two items of return information for use in producing demographic statistics programs, including the Bureau's Small Area Income and Poverty Estimates (SAIPE). The final regulation also
Published: 2007-12-27 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-24874] 15. Calculating and Apportioning the Section 11(b)(1) Additional Tax under
This document removes the final regulation for Sec. 1.1561-2, amends Sec. Sec. 1.15612T and 1.15631T, and adds Sec. 1.150247T. These temporary regulations affect component members of a controlled group of corporations and consolidated groups filing lifenonlife Federal income tax returns. These temporary regulations provide guidance for
Published: 2007-12-26 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-24886] 16. Calculating and Apportioning the Section 11(b)(1) Additional Tax Under
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that affect component members of a controlled group of corporations and consolidated groups filing lifenonlife Federal income tax returns. These temporary regulations provide guidance for calculating and apportioning between
Published: 2007-12-26 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-24782] 17. Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d)
This document contains final and temporary Income Tax Regulations regarding the reduction of the number of separate foreign tax credit limitation categories under section 904(d) of the Internal Revenue Code (Code). Section 404 of the American Jobs Creation Act of 2004 (AJCA) reduced the number of section 904(d) separate categories from eight to
Published: 2007-12-21 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-24877] 18. Treatment of Overall Foreign and Domestic Losses
This document contains final and temporary regulations under section 904(g) of the Internal Revenue Code (Code) relating to the recapture of overall domestic losses. Section 402 of the American Jobs Creation Act of 2004 (AJCA) enacted new section 904(g) of the Code to provide for the recapture of overall domestic losses. These regulations provide
Published: 2007-12-21 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc 07-6156] 19. User Fees Relating to Enrollment To Perform Actuarial Services
This document contains final regulations relating to user fees for the initial and renewed enrollment to become an enrolled actuary. The charging of user fees is authorized by the Independent Offices Appropriations Act (IOAA) of 1952.
Published: 2007-12-21 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-24896] 20. Treatment of Overall Foreign and Domestic Losses
In the Rules and Regulations section in this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance relating to the recapture of overall foreign and domestic losses. Changes to the applicable law were made by the American Jobs Creation Act of 2004, as corrected by the Gulf Opportunity Zone Act of 2005. The
Published: 2007-12-21 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-24783] 21. Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d)
In the Rules and Regulations section in this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance relating to the reduction of the number of separate foreign tax credit limitation categories under section 904(d) of the Internal Revenue Code. Changes to the applicable law were made by the American Jobs
Published: 2007-12-21 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-24719] 22.FEDERAL RESERVE SYSTEM
The OCC, the Board, the FDIC, and the OTS (collectively, the ``agencies'') are amending their Community Reinvestment Act (CRA) regulations to adjust the assetsize thresholds used to define ``small bank'' or ``small savings association'' and ``intermediate small bank'' or ``intermediate small savings association.'' As required by the CRA
Published: 2007-12-21 DEPARTMENT OF THE TREASURY : Thrift Supervision Office
[FR Doc E7-24722] 23. 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 comment on a proposed 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 to, an information
Published: 2007-12-20 DEPARTMENT OF THE TREASURY : Comptroller of the Currency
[FR Doc E7-24676] 24. Permissible Activities of Savings and Loan Holding Companies
The Office of Thrift Supervision (OTS) is revising its regulations, at 12 CFR 584.2 and 584.22, to expand the permissible activities of savings and loan holding companies (SLHCs) to the full extent permitted under the Home Owners' Loan Act (HOLA). In addition, OTS is amending 12 CFR 584.4 to conform the regulation to the statute that it is
Published: 2007-12-20 DEPARTMENT OF THE TREASURY : Thrift Supervision Office
[FR Doc E7-24743] 25. Federal Savings Association Bylaws; Integrity of Directors; Withdrawal of
The Office of Thrift Supervision (OTS) is withdrawing the proposed rule. The proposed rule would have amended OTS's regulations concerning corporate governance to permit federally chartered savings associations and mutual holding companies (collectively, federal savings associations) to adopt a preapproved bylaw that would have precluded certain
Published: 2007-12-20 DEPARTMENT OF THE TREASURY : Thrift Supervision Office
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