The Federal Register

Proposed Collection; Comment Request for Form 1363

Mon, Mar 22 2010 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Mar 18 2010 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Mar 18 2010 11:00:00 GMT

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)). Currently, the IRS is soliciting comments concerning an existing final regulation, INTL36288 (TD 8618), Definition of a Controlled Foreign Corporation, Foreign Base Company Income and Foreign Personal Holding Company Income of a Controlled Foreign Corporation (Sec. Sec. 1.9541 and 1.9542).

Proposed Collection; Comment Request for Regulation Project

Thu, Mar 18 2010 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Mar 18 2010 11:00:00 GMT

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)). Currently, the IRS is soliciting comments concerning an existing final regulation, INTL53689 (TD 8300), Registration Requirements With Respect to Certain Debt Obligations; Application of Repeal of 30 Percent Withholding by the Tax Reform Act of 1984 (Sec. 1.1998 to be assured of consideration).

Proposed Collection; Comment Request for Form 1139

Mon, Mar 15 2010 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Fri, Mar 12 2010 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Fri, Mar 12 2010 11:00:00 GMT

Proposed Collection; Comment Request for Form 706-QDT

Fri, Mar 12 2010 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Fri, Mar 12 2010 11:00:00 GMT

Proposed Collection; Comment Request for Form 8716

Fri, Mar 12 2010 11:00:00 GMT

Proposed Collection; Comment Request for Forms 8282 and 8283

Fri, Mar 12 2010 11:00:00 GMT

The Department of the Treasury, as part of its 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)). Currently, the IRS is soliciting comments concerning Form 8282, Donee Information Return (Sale, Exchange or Other Disposition of Donated Property) and Form 8283, Noncash Charitable Contributions.

Proposed Collection; Comment Request for Regulation Project

Fri, Mar 12 2010 11:00:00 GMT

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)). Currently, the IRS is soliciting comments concerning an existing final regulation, PS2791 (TD 8442), Procedural Rules for Excise Taxes Currently Reportable on Form 720 (Sec. Sec. 40.6302(c) 3(b)(2)(ii), 40.6302(c)3(b)(2)(iii), and 40.6302(c)3(e).

Unified Rule for Loss on Subsidiary Stock; Correction

Fri, Mar 5 2010 11:00:00 GMT

This document contains a correction to final regulations (TD 9424) that were published in the Federal Register on Wednesday, September 17, 2008 (73 FR 53934).

The regulations apply to corporations filing consolidated returns, and corporations that enter into certain taxfree reorganizations. The regulations provide rules for determining the tax consequences of a member's transfer (including by deconsolidation and worthlessness) of loss shares of subsidiary stock.

Proposed Collection; Comment Request for Notice 98-1 and REG- 108639-99

Thu, Mar 4 2010 11:00:00 GMT

The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and
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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)). Currently, the IRS is soliciting comments concerning Notice 981, Nondiscrimination Testing, and final regulation, REG10863999 (TD 1969), Retirement Plans; Cash or Deferred Arrangements Under Section 401(k) and Matching Contributions or Employee Contributions Under Section 401(m) (Sec. Sec. 401(k) and 401(m)).

Proposed Collection; Comment Request for Form 1128

Thu, Mar 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Mar 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Form 8610 and Schedule A (Form 8610)

Thu, Mar 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Mar 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Mar 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Form 990 and Schedules A and B

Thu, Mar 4 2010 11:00:00 GMT

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)). Currently, the IRS is soliciting comments concerning Form 990, Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation), Schedule A, Organization Exempt Under Section 501(c)(3) (Except Private Foundation), and Section 501(e), 501(f), 501(k), 501(n), or Section 4947(a)(1) Nonexempt Charitable Trust, and Schedule B, Schedule of Contributors.

Proposed Collection; Comment Request For Form 4804

Thu, Mar 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Form SS-8

Thu, Mar 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Forms W-2, W-2c, W-2AS, W-2GU, W-2VI, W-3, W-3c, W-3cPR, W-3PR, and W-3SS

Thu, Mar 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Form 1041 and Related Schedules D, J, and K-1

Thu, Mar 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Notice 89-61

Thu, Mar 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Mar 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Forms 8038, 8038-G, and 8038-GC

Thu, Mar 4 2010 11:00:00 GMT

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)). Currently, the IRS is soliciting comments concerning Form 8038, Information Return for TaxExempt Private Activity Bond Issues, Form 8038G, Information Return for TaxExempt Governmental Obligation, and Form 8038GC, Information Return for Small TaxExempt Governmental Bond Issues, Leases, and Installment Sales.

Information Reporting for Payments Made in Settlement of Payment Card and Third Party Network Transactions; Hearing

Mon, Mar 1 2010 11:00:00 GMT

This document reschedules a notice of public hearing on proposed rulemaking and notice of public hearing relating to information reporting requirements, information reporting penalties, and backup withholding requirements for payment card and third party network transactions.

Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

Mon, Mar 1 2010 11:00:00 GMT

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance as to qualified individuals with small business income who certify that they satisfy the gross income requirement for purposes of claiming a reduction in their required 2009 estimated income tax payments. The temporary regulations implement section 1212 of the American Recovery and Reinvestment Act of 2009, which amended section 6654(d) of the Internal Revenue Code (Code) to provide for reduced 2009 estimated income tax payments for certain qualified individuals. The text of the temporary regulations also serves as the text of these proposed regulations.

Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

Mon, Mar 1 2010 11:00:00 GMT

This document contains final and temporary regulations under section 6654 of the Internal Revenue Code (Code) relating to reduced estimated income tax payments for qualified individuals with small business income for any taxable year beginning in 2009. The temporary regulations implement changes to section 6654 made by the American Recovery and Reinvestment Act of 2009. The temporary regulations provide guidance for qualified individuals with small business income to certify that they satisfy the statutory gross income requirement for purposes of the reduction in their required 2009 estimated income tax payments. The text of the temporary regulations serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.

Use of Controlled Corporations To Avoid the Application of Section 304; Correction

Fri, Feb 26 2010 11:00:00 GMT

This document contains corrections to final and temporary regulations (TD 9477) that were published in the Federal Register on Wednesday, December 30, 2009 (74 FR 69021) regarding certain transactions that are subject to section 304 but that are entered into with a principal purpose of avoiding the application of section 304 to a corporation that is controlled by the issuing corporation in the transaction, or with a principal purpose of avoiding the application of section 304 to a corporation that controls the acquiring corporation in the transaction.

Proposed Collection; Comment Request for Form 5471 (and Related Schedules)

Fri, Feb 26 2010 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Fri, Feb 26 2010 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Fri, Feb 26 2010 11:00:00 GMT

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)). Currently, the IRS is soliciting comments concerning an existing final regulation, FI4689 (T.D. 8641), Treatment of Acquisition of Certain Financial Institutions; Certain Tax Consequences of Federal Financial Assistance to Financial Institutions (Sec. Sec. 1.5972 and 1.5974, 1.5976 and 1.5977).

Proposed Collection; Comment Request for Form 8703

Fri, Feb 26 2010 11:00:00 GMT

Proposed Collection; Comment Request for Form 8038-T

Fri, Feb 26 2010 11:00:00 GMT

Proposed Collection: Comment Request for Regulation Project

Fri, Feb 26 2010 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Fri, Feb 26 2010 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Fri, Feb 26 2010 11:00:00 GMT

Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 6039G

Fri, Feb 26 2010 11:00:00 GMT

This notice is provided in accordance with IRC section 6039G, as amended, by the Health Insurance Portability and Accountability Act (HIPPA) of 1996. This listing contains the name of each individual losing their United States citizenship (within the meaning of section 877(a) or 877A) with respect to whom the Secretary received information during the quarter ending December 31, 2009.
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Last name First name Middle name/initials ABA CHRISTOPHER WILLIAM
ABRAM JOHNATHAN JASON
ABRAM RONALD ...................... ADAMS STONE ...................... AHLQUIST MAGNUS ...................... AHN HYUN KYUNG
AHN KEUN WHI
AKINS ANTHONY JEWELL
ALABISO CAROLINA

Amendments to the Section 7216 Regulations--Disclosure or Use of Information by Preparers of Returns; Correction

Mon, Feb 8 2010 11:00:00 GMT

This document contains a correction to final and temporary regulations (TD 9478) that were published in the Federal Register on Monday, January 4, 2010 (75 FR 48) providing rules relating to the disclosure and use of tax return information by tax return preparers.

Basis Reporting by Securities Brokers and Basis Determination for Stock

Mon, Feb 8 2010 11:00:00 GMT

Correction

In proposed rule document E929855 beginning on page 67010 in the issue of Thursday, December 17, 2009, make the following corrections:

1. On page 67020, in the second column, under heading 13., in the second line, ``exempt'', should read ``except''.

Sec. 1.6045B1 [Corrected]

2. On page 67041, in Sec. 1.6045B1(f)Example 1(iii), in the fifth line, ``sites'' should read ``site''.
[FR Doc. C1200929855 Filed 2510; 8:45 am]
BILLING CODE 150501D

Proposed Collection; Comment Request for Regulation Project

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Form 56-F

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Notice 97-64

Thu, Feb 4 2010 11:00:00 GMT

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)). Currently, the IRS is soliciting comments concerning Notice 9764, Temporary Regulations To Be Issued Under Section 1(h) of the Internal Revenue Code (Applying Section 1(h) to Capital Gain Dividends of RICs and REITs).

Proposed Collection; Comment Request for Form 8453-S

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Procedure 2007- 52

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Form 8879-C and Form 8879-I

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Procedure 2001- 29

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Form 4768

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Feb 4 2010 11:00:00 GMT

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)). Currently, the IRS is soliciting comments concerning an existing notice of proposed rulemaking and temporary regulation, REG 25198596 (TD 8786), Source of Income From Sales of Inventory Partly From Sources Within a Possession of the United States; Also, Source of Income Derived From Certain Purchases From a Corporation Electing Section 936 (Sec. 1.8633).

Proposed Collection; Comment Request for Publication 1075

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Form 8911

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Notice 2010-6

Thu, Feb 4 2010 11:00:00 GMT

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)). Currently, the IRS is soliciting comments concerning Notice 20106, Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with Section 409A(a), 200697, Taxation and Reporting of REIT Excess Inclusion Income.

Proposed Collection; Comment Request for Forms 8453-C and 8453-I

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Form 1098-T

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Form 6497

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Form 8038-TC

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Form 9783T

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Form 6197

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for e-Services Registration TIN Matching--Application and Screens for TIN

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for NOT-141440-08

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Form 13803

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Form 1024

Thu, Feb 4 2010 11:00:00 GMT

The Department of the Treasury, as part of its continuing effort
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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)). Currently, the IRS is soliciting comments concerning Form 1024, Application for Recognition of Exemption Under Section 501(a).

Proposed Collection; Comment Request for Regulation Project

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for REG-166012-02

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Procedure 2010- 13

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Form 13362

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Notice 2003-75

Thu, Feb 4 2010 11:00:00 GMT

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)). Currently, the IRS is soliciting comments concerning Notice 200395, Registered Retirement Savings Plans (RRSP) and Registered Retirement Income Funds (RRIF) Information Reporting. 2006 97, Taxation and Reporting of REIT Excess Inclusion Income.

Proposed Collection; Comment Request for Notice 2006-97

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for the HCTC Medicare Family Member Registration Form

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Form 8453-PE

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project (TD 9286)

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Form 966

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Deduction Guidance and Capitalization Expenditures

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for the HCTC Family Member Eligibility Form

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection; Comment Request for Form 8038-B

Thu, Feb 4 2010 11:00:00 GMT

Proposed Collection: Comment Request for Notice 2006-83

Thu, Feb 4 2010 11:00:00 GMT

DEPARTMENT OF LABOR

Tue, Feb 2 2010 11:00:00 GMT

The Department of Labor and the Department of the Treasury (the ``Agencies'') are currently reviewing the rules under the Employee Retirement Income Security Act (ERISA) and the plan qualification rules under the Internal Revenue Code (Code) to determine whether, and, if so, how, the Agencies could or should enhance, by regulation or otherwise, the retirement security of participants in employer sponsored retirement plans and in individual retirement arrangements (IRAs) by facilitating access to, and use of, lifetime income or other arrangements designed to provide a lifetime stream of income after retirement. The purpose of this request for information is to solicit views, suggestions and comments from plan participants, employers and other plan sponsors, plan service providers, and members of the financial community, as well as the general public, on this important issue.

Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC)

Thu, Jan 28 2010 11:00:00 GMT

The Electronic Tax Administration Advisory Committee (ETAAC) was established to provide continued input into the development and implementation of the Internal Revenue Service (IRS) strategy for electronic tax administration. The ETAAC provides an organized public forum for discussion of electronic tax administration issues in support of the overriding goal that paperless filing should be the preferred and most convenient method of filing tax and information returns. ETAAC members convey the public's perception of IRS electronic tax administration activities, offer constructive observations about current or proposed policies, programs, and procedures, and suggest improvements. Members of the ETAAC may not be federally registered lobbyists. This document seeks applicants for selection as committee members.

The Director, Electronic Tax Administration (ETA) and Refundable Credits will assure that the size and organizational representation of the ETAAC obtains balanced membership and includes r

Basis Reporting by Securities Brokers and Basis Determination for Stock; Correction

Fri, Jan 22 2010 11:00:00 GMT

This document contains corrections to a notice of proposed rulemaking that was published in the Federal Register on Thursday, December 17, 2009, relating to reporting sales of securities by brokers and determining the basis of securities.

Proposed Collection; Comment Request for Form 13614-NR

Tue, Jan 19 2010 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Tue, Jan 19 2010 11:00:00 GMT

Proposed Collection; Comment Request for Notice 97-66

Tue, Jan 19 2010 11:00:00 GMT

Proposed Collection; Comment Request for Form 1099-H

Tue, Jan 19 2010 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Tue, Jan 19 2010 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Tue, Jan 19 2010 11:00:00 GMT

Proposed Collection; Comment Request for Form 8879-S

Tue, Jan 19 2010 11:00:00 GMT

Section 3504 Agent Employment Tax Liability

Wed, Jan 13 2010 11:00:00 GMT

This document contains proposed regulations relating to employment tax liability of agents authorized by the Secretary under section 3504 of the Internal Revenue Code (Code) to perform acts required of employers with respect to taxes under the Federal Unemployment Tax Act on wages paid for home care services, as defined in these regulations. These proposed regulations affect employers who are home care service recipients, as defined in these regulations, and their designated agents. These regulations also propose amendments to modify the existing regulations under section 3504 to be consistent with the organizational structure of the Internal Revenue Service (IRS), and to update the citation to the Internal Revenue Code of 1986.

Damages Received on Account of Personal Physical Injuries or Physical Sickness; Hearing

Mon, Jan 11 2010 11:00:00 GMT

This document provides notice of public hearing on a notice of proposed rulemaking relating to the exclusion from gross income for amounts received on account of personal physical injuries or physical sickness.