The Federal Register

Proposed Collection; Comment Request for Regulation Project

Thu, Nov 5 2009 11:00:00 GMT

Proposed Collection; Comment Request For Regulation Project

Thu, Nov 5 2009 11:00:00 GMT

Proposed Collection; Comment Request for Forms 941, 941-PR, 941- SS, Schedule B (Form 941), and Schedule B (Form

Thu, Nov 5 2009 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 Forms 941 (Employer's Quarterly Federal Tax Return), 941PR (Planilla Para La Declaracion Trimestral Del PatronoLaContribucion Federal Al Seguro Social Y Al Seguro Medicare), 941SS (Employer's Quarterly Federal Tax ReturnAmerican Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands), Schedule B (Form 941) (Employer's Record of Federal Tax Liability), and Schedule B (Form 941 PR) (Registro Suplementario De La Obligacion Contributiva Federal Del Patrono).

Proposed Collection; Comment Request for Form 706-A

Thu, Nov 5 2009 11:00:00 GMT

Proposed Collection; Comment Request for Notice 2008-33

Thu, Nov 5 2009 11:00:00 GMT

Determination of Interest Expense Deduction of Foreign Corporations; Correction

Thu, Nov 5 2009 11:00:00 GMT

This document contains a correction to final regulations (TD 9465) that were published in the Federal Register on Monday, September 28, 2009 (74 FR 49315) concerning the determination of the interest expense deduction of foreign corporations engaged in a trade or business within the United States. These final regulations conform the interest expense rules to recent U.S. Income Tax Treaty agreements and adopt other changes to improve compliance.

Determination of Interest Expense Deduction of Foreign Corporations; Correction

Thu, Nov 5 2009 11:00:00 GMT

This document contains corrections to final regulations (TD 9465) that were published in the Federal Register on Monday, September 28, 2009 (74 FR 49315) concerning the determination of the interest expense deduction of foreign corporations engaged in a trade or business within the United States. These final regulations conform the interest expense rules to recent U.S. Income Tax Treaty agreements and adopt other changes to improve compliance.

Proposed Collection; Comment Request for Form 8870

Thu, Nov 5 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 4506T-EZ

Thu, Nov 5 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8802

Thu, Nov 5 2009 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Procedure 2000- 42

Thu, Nov 5 2009 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Procedure 2000- 41

Thu, Nov 5 2009 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 Revenue Procedure 200041, Change in Minimum Funding Method.

Proposed Collection; Comment Request for Revenue Procedure 97-48

Thu, Nov 5 2009 11:00:00 GMT

Proposed Collection; Comment Request for Notice 2009-83

Thu, Nov 5 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8869

Thu, Nov 5 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Nov 5 2009 11:00:00 GMT

Request for Applications for the IRS Advisory Committee on Tax Exempt and Government Entities

Tue, Nov 3 2009 11:00:00 GMT

The Internal Revenue Service (IRS) is requesting applications for membership to serve on the Advisory Committee on Tax Exempt and Government Entities (ACT). Applications will be accepted for the following vacancies, which will occur in June 2010: Two (2) employee plans; two (2) exempt organizations. There are no openings in Indian Tribal governments, tax exempt bonds, or Federal, State and local governments. To ensure appropriate balance of membership, final selection from qualified candidates will be determined based on experience, qualifications, and other expertise. Members of the ACT may not be Federally registered lobbyists.

Proposed Collection; Comment Request for Form 8816

Mon, Nov 2 2009 11:00:00 GMT

Section 108 Reduction of Tax Attributes for S Corporations

Fri, Oct 30 2009 11:00:00 GMT

This document contains final regulations that provide guidance on the manner in which an S corporation reduces its tax attributes under section 108(b) for taxable years in which the S corporation has discharge of indebtedness income that is excluded from gross income under section 108(a). In particular, the regulations address situations in which the aggregate amount of the shareholders' disallowed section 1366(d) losses and deductions that are treated as a net operating loss tax attribute of the S corporation exceeds the amount of the S corporation's excluded discharge of indebtedness income. The regulations affect S corporations and their shareholders.

Proposed Collection; Comment Request for Form 11-C

Thu, Oct 29 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Oct 29 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Oct 29 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 2063

Thu, Oct 29 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Oct 29 2009 11:00:00 GMT

Election of Reduced Research Credit Under Section 280C(c)(3); Hearing Cancellation

Tue, Oct 27 2009 11:00:00 GMT

This document cancels a public hearing on proposed rulemaking that amends the regulations concerning taxpayers who make the election to claim the reduced research credit. The proposed regulations simplify how taxpayers make the election and affect taxpayers that claim the research credit.

Proposed Collection; Comment Request for Revenue Procedure 97-46 and Revenue Procedure 97-44

Tue, Oct 27 2009 11:00:00 GMT

Declaratory Judgments--Gift Tax Determinations; Correction

Tue, Oct 27 2009 11:00:00 GMT

This document contains corrections to final regulations (TD 9460) that were published in the Federal Register on Wednesday, September 9, 2009 regarding petitions filed with the United States Tax Court for declaratory judgments with respect to the valuation of gifts.

Declaratory Judgments--Gift Tax Determinations; Correction

Tue, Oct 27 2009 11:00:00 GMT

This document contains corrections to final regulations (TD 9460) that were published in the Federal Register on Wednesday, September 9, 2009 (74 FR 46347) regarding petitions filed with the United States Tax Court for declaratory judgments with respect to the valuation of gifts.

Proposed Collection; Comment Request for Regulation Project

Thu, Oct 22 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Oct 22 2009 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, FI5991 (TD 8674), Debt Instructions With Original Issue Discount; Contingent Payment; AntiAbuse Rule (Sec. Sec. 1.12752, 1.12753, 1.12754, and 1.2756).

Proposed Collection; Comment Request for Regulation Project

Thu, Oct 22 2009 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, REG24624996 (TD 9010), Information Reporting Requirements for Certain Payments Made on Behalf of Another Person, Payments to Joint Payees, and Payments of Gross Proceeds From Sales Involving Investment Advisers (Sec. Sec. 1.60411 and 1.60451).

Proposed Collection; Comment Request for Regulation Project

Thu, Oct 22 2009 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, CO9390 (TD 8364), Corporations; Consolidated ReturnsSpecial Rules Relating To Dispositions and Deconsolidations of Subsidiary Stock (Sec. Sec. 1.337(d)2 and 1.1502 20).

Proposed Collection; Comment Request for Form 6118

Thu, Oct 22 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Oct 22 2009 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, REG10948199 (TD 9076), Special Rules Under Section 417(a)(7) for Written
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Explanation Provided by Qualified Retirement Plan After Annuity Starting Dates (Sec. 1.417(e)1).

Proposed Collection; Comment Request for Regulation Project

Thu, Oct 22 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 706-GS(D)

Thu, Oct 22 2009 11:00:00 GMT

Guidance Under Section 2053 Regarding Post-Death Events

Tue, Oct 20 2009 11:00:00 GMT

This document contains final regulations relating to the amount deductible from a decedent's gross estate for claims against the estate under section 2053(a)(3) of the Internal Revenue Code (Code). In addition, the regulations update the provisions relating to the deduction for certain state death taxes to reflect the statutory amendments made in 2001 to sections 2053(d) and 2058. The regulations primarily will affect estates of decedents against which there are claims outstanding at the time of the decedent's death.

Disregarded Entities and Excise Taxes; Correction

Wed, Oct 14 2009 11:00:00 GMT

This document contains a correction to final and temporary regulations (TD 9462) that were published in the Federal Register on Monday, September 14, 2009, clarifying that a singleowner eligible entity that is disregarded as an entity separate from its owner for any purpose, but regarded as a separate entity for certain excise tax purposes, is treated as a corporation for tax administration purposes related to those excise taxes.

Disregarded Entities and Excise Taxes; Correction

Wed, Oct 14 2009 11:00:00 GMT

This document contains corrections to a notice of proposed rulemaking by crossreference to temporary regulations (REG11661408) that was published in the Federal Register on Monday, September 14, 2009, clarifying that a singleowner eligible entity that is disregarded as an entity separate from its owner for any purpose, but regarded as a separate entity for certain excise tax purposes, is treated as a corporation for tax administration purposes related to those excise taxes.

Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California, Hawaii, and Nevada)

Wed, Oct 7 2009 11:00:00 GMT

An open meeting of the Area 7 Taxpayer Advocacy Panel will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.

Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee.

Wed, Oct 7 2009 11:00:00 GMT

An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas and suggestions on improving customer service at the Internal Revenue Service.

Open Meeting of the Taxpayer Advocacy Panel Joint Committee

Wed, Oct 7 2009 11:00:00 GMT

An open meeting of the Taxpayer Advocacy Panel Joint Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service.

Open Meeting of the Taxpayer Advocacy Panel Multi-Lingual Initiatives Issue Committee

Wed, Oct 7 2009 11:00:00 GMT

An open meeting of the Taxpayer Advocacy Panel Multi-Lingual Initiatives Issue Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service.

Open Meeting of Taxpayer Advocacy Panel Notice Improvement Issue Committee

Wed, Oct 7 2009 11:00:00 GMT

An open meeting of the Taxpayer Advocacy Panel Notice Improvement Issue Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas and suggestions on improving customer service at the Internal Revenue Service.

Open Meeting of the Taxpayer Advocacy Panel Small Business/Self Employed Issue Committee

Wed, Oct 7 2009 11:00:00 GMT

An open meeting of the Taxpayer Advocacy Panel Small Business/ Self Employed Issue Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.

Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Issue Committee

Wed, Oct 7 2009 11:00:00 GMT

An open meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Issue Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas and suggestions on improving customer service at the Internal Revenue Service.

Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Committee

Wed, Oct 7 2009 11:00:00 GMT

An open meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.

Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

Wed, Oct 7 2009 11:00:00 GMT

An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service.

Period of Limitations on Assessment for Listed Transactions Not Disclosed Under Section 6011

Wed, Oct 7 2009 11:00:00 GMT

This document contains proposed regulations relating to the exception to the general threeyear period of limitations on assessment under section 6501(c)(10) of the Internal Revenue Code (Code) for listed transactions that a taxpayer failed to disclose as required under section 6011. These regulations will affect taxpayers who fail to disclose listed transactions in accordance with section 6011.

Employer Comparable Contributions to Health Savings Accounts Under Section 4980G, and Requirement of Return for

Tue, Oct 6 2009 11:00:00 GMT

This document contains corrections to final regulations that were published in the Federal Register on Tuesday, September 8, 2009, providing guidance on employer comparable contributions to Health Savings Accounts under the Internal Revenue Code (Code) as amended by the Tax Relief and Health Care Act of 2006. The final regulations also provide guidance relating to the manner and method of reporting and paying excise tax.

Modification to Consolidated Return Regulation Permitting an Election To Treat a Liquidation of a Target, Followed by

Thu, Oct 1 2009 11:00:00 GMT

This document contains corrections to temporary regulations (TD 9458) that were published in the Federal Register on Friday, September 4, 2009 (74 FR 45757) modifying the election under which a consolidated group can avoid immediately taking into account an intercompany item after the liquidation of a target corporation. This modification was made necessary in light of the regulations under section 368 that were issued in October 2007 addressing transfers of assets or stock following a reorganization.

Modification to Consolidated Return Regulation Permitting an Election To Treat a Liquidation of a Target, Followed by

Thu, Oct 1 2009 11:00:00 GMT

This document contains corrections to a notice of proposed rulemaking by crossreference to temporary regulations (REG13906808) that were published in the Federal Register on Friday, September 4, 2009 (74 FR 45789) modifying the election under which a consolidated group can avoid immediately taking into account
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an intercompany item after the liquidation of a target corporation. This modification was made necessary in light of the regulations under section 368 that were issued in October 2007 addressing transfers of assets or stock following a reorganization.

Clarification of Controlled Group Qualification Rules

Tue, Sep 29 2009 11:00:00 GMT

This document contains a proposed regulation to clarify which corporations are included in a controlled group of corporations. The regulation clarifies that a corporation that satisfies the controlled group rules for stock ownership and qualification is a member of such group, without regard to its status as a component member.

Proposed Collection; Comment Request for Form 8554, 8554-EP

Tue, Sep 29 2009 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 8554, Application for Renewal of Enrollment To Practice Before the Internal Revenue Service, and Form 8554EP, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA).

Proposed Collection; Comment Request for Form 9117

Tue, Sep 29 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Tue, Sep 29 2009 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, REG13047700; REG13048100 (TD 8987) Required Distributions From Retirement Plans (Sec. Sec. 1.401(a)(9)1 and 1.401(a)(9)4).

Proposed Collection; Comment Request for Revenue Procedure 2000- 37 (Modified by Revenue Procedure 2004-51)

Tue, Sep 29 2009 11:00:00 GMT

Proposed Collection; Comment Request for ADA Accommodations Request Packet

Tue, Sep 29 2009 11:00:00 GMT

Proposed Collection; Comment Request for Notice 97-45

Tue, Sep 29 2009 11:00:00 GMT

Proposed Collection; Comment Request for the Health Coverage Tax Credit (HCTC) Reimbursement Request Form

Tue, Sep 29 2009 11:00:00 GMT

Proposed Collection; Comment Request for the MeF Letter

Tue, Sep 29 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 1138

Tue, Sep 29 2009 11:00:00 GMT

Definition of Omission From Gross Income

Mon, Sep 28 2009 11:00:00 GMT

This document contains temporary regulations (replacing an existing final regulation) defining an omission from gross income for purposes of the sixyear minimum period for assessment of tax attributable to partnership items and the sixyear period for assessing tax. The temporary regulations resolve a continuing issue as to whether an overstatement of basis in a sold asset results in an omission from gross income. The regulations will affect any taxpayer who overstates basis in a sold asset creating an omission from gross income exceeding twentyfive percent of the income stated in the return. The text of these temporary regulations also 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.

Determination of Interest Expense Deduction of Foreign Corporations

Mon, Sep 28 2009 11:00:00 GMT

This document contains final regulations under section 882(c) of the Internal Revenue Code (Code) concerning the determination of the interest expense deduction of foreign corporations engaged in a trade or business within the United States. These final regulations conform the interest expense rules to recent U.S. Income Tax Treaty agreements and adopt other changes to improve compliance.

Definition of Omission From Gross Income

Mon, Sep 28 2009 11:00:00 GMT

This document contains proposed regulations defining an omission from gross income for purposes of the sixyear minimum period for assessment of tax attributable to partnership items and the six year period for assessing tax. The regulations resolve a continuing issue as to whether an overstatement of basis in a sold asset results in an omission from gross income. The regulations will affect any taxpayer who overstates basis in a sold asset creating an omission from gross income exceeding twentyfive percent of the income stated in the return. The text of the temporary regulations published in the Rules and Regulations section of this issue of the Federal Register also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed and temporary regulations.

Contingent Fees Under Circular 230; Hearing Cancellation

Fri, Sep 25 2009 11:00:00 GMT

This document cancels a public hearing on notice of proposed rulemaking on modifications of the regulations governing practice before the Internal Revenue Service (Circular 230).

Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated

Thu, Sep 24 2009 11:00:00 GMT

This document contains proposed regulations regarding the requirements to qualify as a Type III supporting organization that is operated in connection with one or more supported organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006. The regulations will affect Type III supporting organizations and their supported organizations.

Proposed Collection; Comment Request for Revenue Procedure 2000- 35

Tue, Sep 22 2009 11:00:00 GMT

Proposed Collection; Comment Request for Notice 2009-58; Correction

Tue, Sep 22 2009 11:00:00 GMT

This document contains corrections to a notice and request for comments that was published in the Federal Register on Thursday, September 3, 2009 at 74 FR 45672 inviting 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)).

Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations; Correction

Tue, Sep 22 2009 11:00:00 GMT

This document contains corrections to final regulations (TD 9452) that were published in the Federal Register on Thursday, June 11, 2009, regarding the application of separate foreign tax credit limitations to dividends received from noncontrolled section 902 corporations.

Proposed Collection; Comment Request for Regulation Project

Tue, Sep 22 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Tue, Sep 22 2009 11:00:00 GMT

Proposed Collection; Comment Request for NOT 110859-09

Tue, Sep 22 2009 11:00:00 GMT

Information Reporting for Discharges of Indebtedness

Thu, Sep 17 2009 11:00:00 GMT

This document contains final regulations relating to information returns for cancellation of indebtedness by certain entities under section 6050P of the Internal Revenue Code. The final regulations will avoid premature information reporting from certain businesses and will reduce the number of information returns required to be filed. The final regulations will impact certain businesses required to file information returns under the existing regulations.

Modifications of Commercial Mortgage Loans Held by a Real Estate Mortgage Investment Conduit (REMIC)

Wed, Sep 16 2009 11:00:00 GMT

This document contains final regulations that expand the list of permitted loan modifications to include certain modifications that are often made to commercial mortgages. Changes to the regulations are necessary to better accommodate evolving practices in the commercial mortgage industry. These changes will affect lenders, borrowers, servicers, and sponsors of securitizations of mortgages in REMICs.

Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes

Wed, Sep 16 2009 11:00:00 GMT

This document contains proposed regulations on the definition of solid waste disposal facilities for purposes of the rules applicable to taxexempt bonds issued by State and local governments. These proposed regulations provide guidance to State and local governments that issue taxexempt bonds to finance solid waste disposal facilities and to taxpayers that use those facilities. This document also withdraws the notice of proposed rulemaking that was published in the Federal Register on May 10, 2004, proposes to remove certain existing regulations that provide rules for determining whether a facility is a solid waste disposal facility, and contains a notice of public hearing on these proposed regulations.

Financial Crimes Enforcement Network; Proposed Collection; Comment Request; Renewal Without Change of the FinCEN/IRS

Wed, Sep 16 2009 11:00:00 GMT

Damages Received on Account of Personal Physical Injuries or Physical Sickness

Tue, Sep 15 2009 11:00:00 GMT

This document contains proposed regulations relating to the exclusion from gross income for amounts received on account of personal physical injuries or physical sickness. The proposed regulations reflect amendments under the Small Business Job Protection Act of 1996. The proposed regulations also delete the requirement that to qualify for exclusion from gross income, damages received from a legal suit, action, or settlement agreement must be based upon ``tort or tort type rights.'' The proposed regulations affect taxpayers receiving damages on account of personal physical injuries or physical sickness and taxpayers paying these damages.

Proposed Collection; Comment Request for Regulation Project

Tue, Sep 15 2009 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, LR31181 (T.D. 7924), Penalties for Underpayment of Deposits and Overstated Deposit Claims, and Time for Filing Information Returns of Owners, Officers and Directors of Foreign Corporations (section 1.60461).

Proposed Collection; Comment Request for Form 8582-CR

Tue, Sep 15 2009 11:00:00 GMT

Disregarded Entities and Excise Taxes

Mon, Sep 14 2009 11:00:00 GMT

This document contains final and temporary regulations clarifying that a singleowner eligible entity that is disregarded as an entity separate from its owner for any purpose, but regarded as a separate entity for certain excise tax purposes, is treated as a corporation for tax administration purposes related to those excise taxes. These regulations also make conforming changes to the tax liability rule for disregarded entities and the treatment of entity rule for disregarded entities with respect to employment taxes. These regulations affect disregarded entities in general and, in particular, disregarded entities that pay or pay over certain federal excise taxes or that are required to be registered by the IRS. The text of these temporary regulations serves as the text of proposed regulations (REG 11661408) published in the Proposed Rules section in this issue of the Federal Register.

Disregarded Entities and Excise Taxes

Mon, Sep 14 2009 11:00:00 GMT

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations clarifying that a singleowner eligible entity that is disregarded as an entity separate from its owner for any purpose, but regarded as a separate entity for certain excise tax purposes, is treated as a corporation for tax administration purposes related to those excise taxes. Those regulations also make conforming changes to the tax liability rule for disregarded entities and the treatment of entity rule for disregarded entities with respect to employment taxes. The regulations affect disregarded entities in general and, in particular, disregarded entities that pay or pay over certain federal excise taxes or that are required to be registered by the IRS. The text of those temporary regulations also serves as the text of these proposed regulations.

Proposed Collection; Comment Request for Form CT-2

Mon, Sep 14 2009 11:00:00 GMT

Generation-Skipping Transfers (GST) Section 6011 Regulations and Amendments to the Section 6112 Regulations

Fri, Sep 11 2009 11:00:00 GMT

This document contains proposed regulations that provide rules relating to the disclosure of listed transactions and transactions of interest with respect to the generationskipping transfer tax under section 6011 of the Internal Revenue Code (Code), conforming amendments under sections 6111 and 6112, and rules relating to the preparation and maintenance of lists with respect to reportable transactions under section 6112. The regulations affect taxpayers participating in listed transactions and transactions of interest and material advisors to such transactions. The proposed regulations also contain rules under section 6112 that affect material advisors to reportable transactions. These regulations provide guidance regarding the length of time a material advisor has to prepare the list that must be maintained after the list maintenance requirement first arises with respect to a reportable transaction. These regulations also clarify guidance regarding designation agreements.

Declaratory Judgments--Gift Tax Determinations

Wed, Sep 9 2009 11:00:00 GMT

This document contains final regulations under section 7477 of the Internal Revenue Code (Code) regarding petitions filed with the United States Tax Court for declaratory judgments with respect to the valuation of gifts. Changes to the applicable law were made by section 506(c)(1) of the Taxpayer Relief Act of 1997. These final regulations primarily affect individuals who are donors of gifts. The final regulations provide rules for determining whether a donor may petition the Tax Court for a determination regarding the value of a gift, including guidance regarding the definition of ``exhaustion of administrative remedies.''

Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Apportionment

Wed, Sep 9 2009 11:00:00 GMT

This document contains corrections to final regulations (TD 9456) that were published in the Federal Register on Tuesday, August 4, 2009 (74 FR 38830) providing guidance regarding the treatment of controlled services transactions under section 482 and the allocation of income from intangible property, in particular with respect to contributions by a controlled party to the value of intangible property owned by another controlled party. These final regulations modify regulations under section 861 concerning stewardship expenses to be consistent with the changes made to the guidance under section 482.

Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Apportionment

Wed, Sep 9 2009 11:00:00 GMT

Employer Comparable Contributions to Health Savings Accounts Under Section 4980G, and Requirement of Return for

Tue, Sep 8 2009 11:00:00 GMT

This document contains final regulations providing guidance on employer comparable contributions to Health Savings Accounts (HSAs) under section 4980G of the Internal Revenue Code (Code) as amended by sections 302, 305 and 306 of the Tax Relief and Health Care Act of 2006 (the Act). The final regulations also provide guidance relating to the manner and method of reporting and paying the excise tax under sections 4980B, 4980D, 4980E, and 4980G of the Code. These final regulations would affect employers that contribute to employees' HSAs and Archer MSAs, employers or employee organizations that sponsor a group health plan, and certain third parties such as insurance companies or HMOs or thirdparty administrators who are responsible for providing benefits under the plan.

Reasonable Good Faith Interpretation of Required Minimum Distribution Rules by Governmental Plans

Tue, Sep 8 2009 11:00:00 GMT

This document contains final regulations under sections 401(a)(9) and 403(b) of the Internal Revenue Code (Code) to permit a governmental plan to comply with the required minimum distribution rules by using a reasonable and good faith interpretation of the statute. These regulations affect administrators of, employers maintaining, participants in, and beneficiaries of governmental plans.

Proposed Collection; Comment Request for Revenue Procedure 2006- 31

Fri, Sep 4 2009 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Procedure

Fri, Sep 4 2009 11:00:00 GMT

Proposed Collection; Comment Request for Notice 2006-52

Fri, Sep 4 2009 11:00:00 GMT

Proposed Collection; Comment Request for Forms 990-PF and 4720

Fri, Sep 4 2009 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 990PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt charitable Trust Treated as a Private Foundation, and Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the Internal Revenue Code.

Proposed Collection; Comment Request for REG-109512-05

Fri, Sep 4 2009 11:00:00 GMT

Proposed Collection; Comment Request for NOT-111495-09

Thu, Sep 3 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Fri, Aug 28 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 5227

Tue, Aug 25 2009 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Procedure 97-33

Tue, Aug 25 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8586

Thu, Aug 20 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 1120, Schedule B, Schedule D, Schedule G, Schedule H, Schedule M-3,

Thu, Aug 20 2009 11:00:00 GMT

Proposed Collection; Comment Request for Notice 2003-67

Thu, Aug 20 2009 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Procedures 97- 36, 97-38, 97-39, 2002-9, 2008-52, and 2009-XX

Thu, Aug 20 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 5316

Thu, Aug 20 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 706-D

Thu, Aug 20 2009 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
[[Page 42160]]
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 706D, United States Additional Estate Tax Return Under Code section 2057.

Proposed Collection; Comment Request for PS-79-93 (TD 8633)

Thu, Aug 20 2009 11:00:00 GMT

Proposed Collection; Comment Request for Forms 2210 and 2210-F

Thu, Aug 20 2009 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 2210, Underpayment of Estimated Tax by Individuals, Estate, and Trusts, and Form 2210F, Underpayment of Estimated Tax by Farmers and Fishermen.

Proposed Collection; Comment Request for Form 8872

Thu, Aug 20 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form XXXXX (GMC 6-25-09)

Thu, Aug 20 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 1000

Thu, Aug 20 2009 11:00:00 GMT

The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent
[[Page 42156]]
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 1000, Ownership Certificate.

Proposed Collection; Comment Request for Form XXXX

Thu, Aug 20 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 2220

Thu, Aug 20 2009 11:00:00 GMT

Members of Senior Executive Service Performance Review Boards

Thu, Aug 20 2009 11:00:00 GMT

The purpose of this notice is to publish the names of those IRS employees who will serve as members on IRS' Fiscal Year 2009 Senior Executive Service (SES) Performance Review Boards.

Proposed Collection; Comment Request for Form 1041-QFT

Thu, Aug 20 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 5558

Thu, Aug 20 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 990-T

Thu, Aug 20 2009 11:00:00 GMT

Proposed Collection; Comment Request for Notice 2006-46

Thu, Aug 20 2009 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Procedure 2003- 48

Thu, Aug 20 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 1045

Thu, Aug 20 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8912

Thu, Aug 20 2009 11:00:00 GMT

Proposed Collection; Comment Request for Forms 8871 and 8453-X

Thu, Aug 20 2009 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 8871, Political Organization Notice of Section 527 Status; Form 8453X, Political Organization Declaration for Electronic Filing of Notice of Section 527 Status.

Proposed Collection; Comment Request for Form 23 and Form 23-EP

Wed, Aug 12 2009 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 23, Application for Enrollment to Practice Before the Internal Revenue Service, and Form 23EP, Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA).

Proposed Collection; Comment Request for Form 1120-IC-DISC, Schedules K and P

Wed, Aug 12 2009 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 1120ICDISC, Interest Charge Domestic International Sales Corporation Return, Schedule K (Form 1120ICDISC), Shareholder's Statement of ICDISC Distributions, and Schedule P (Form 1120ICDISC), Intercompany Transfer Price or Commission.

Proposed Collection; Comment Request for Form 5500-EZ

Wed, Aug 12 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 3468

Wed, Aug 12 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 944, Form 944(SP) and Form 944-X

Wed, Aug 12 2009 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 944, Employer's Annual Employment Tax Return, Form 944(SP), Declaracion Federal Anual de Impuestos del Patrono o Empleador and Form 944X, Adjusted Employer's Annual Federal Tax Return or Claim for Refund.

Proposed Collection; Comment Request for Regulation Project

Wed, Aug 12 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 13614

Wed, Aug 12 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Wed, Aug 12 2009 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
[[Page 40647]]
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, FI8886 (TD 9272), Real Estate Mortgage Investment Conduits (Sec. Sec. 1.860E2(a)(5), 1.860E2(a)(7), and 1.860E 2(b)(2)).

Proposed Collection; Comment Request for Notice 2009-52

Fri, Aug 7 2009 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 200952, Election of Investment Tax Credit in Lieu of Production Tax Credit; Coordination With Department of Treasury Grants for Specified Energy Property in Lieu of Tax Credits.

Proposed Collection; Comment Request for TD 9452

Fri, Aug 7 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 13797

Fri, Aug 7 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 5884

Fri, Aug 7 2009 11:00:00 GMT

Proposed Collection; Comment Request for Forms 5434 and 5434-A

Fri, Aug 7 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 6478

Thu, Aug 6 2009 11:00:00 GMT

Amendments to the Regulations Regarding Questions and Answers Relating to Church Tax Inquiries and Examinations

Wed, Aug 5 2009 11:00:00 GMT

This document contains proposed regulations amending the questions and answers relating to church tax inquiries and examinations. These proposed regulations replace references to positions that were abolished by the Internal Revenue Service Restructuring and Reform Act of 1998 with references that are consistent both with the statute and the IRS's current organizational structure.

Proposed Collection; Comment Request for Form 8928

Wed, Aug 5 2009 11:00:00 GMT

Proposed Collection; Comment Request for the Limited Payability Claim Against the United States for Proceeds of an

Wed, Aug 5 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 13460

Wed, Aug 5 2009 11:00:00 GMT

The Department of the Treasury, as part of its continuing effort
[[Page 39145]]
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 13460, Employer/Payer Information.

Suspension of Running of Period of Limitations During a Proceeding To Enforce or Quash a Designated or Related

Fri, Jul 31 2009 11:00:00 GMT

This document contains final regulations regarding the use of designated summonses and related summonses and the effect on the period of limitations on assessment when a case is brought with respect to a designated or related summons. These final regulations reflect changes to section 6503 of the Internal Revenue Code of 1986 made by the Omnibus Budget Reconciliation Act of 1990 and the Small Business Job Protection Act of 1996. These final regulations affect corporate taxpayers that are examined under the coordinated industry case (CIC) program and are served with designated or related summonses. These final regulations also affect third parties that are served with designated or related summonses for information pertaining to the corporate examination.

Proposed Collection; Comment Request for Form 8082

Fri, Jul 31 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 1099-MISC

Thu, Jul 30 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 1120S, Schedule D, Schedule K-1, and Schedule M-3

Thu, Jul 30 2009 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 1120S, U. S. Income Tax Return for an S Corporation, Schedule D (Form 1120S), Capital Gains and Losses and BuiltIn Gains, Schedule M3 (Form 1120S), Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More, and Schedule K1 (Form 1120S), Shareholder's Share of Income, Credits, Deductions, etc.

Proposed Collection; Comment Request for Form 706-GS(D-1)

Thu, Jul 30 2009 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Ruling 2000-35

Thu, Jul 30 2009 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Procedure 97-43 and Revenue Ruling 97-39

Thu, Jul 30 2009 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 Revenue Procedure 9743, Procedures for Electing Out of Exemptions Under Section 1.475(c)1, and Revenue Ruling 9739, MarktoMarket Accounting Method for Dealers in Securities.

Proposed Collection; Comment Request for Form 706-GS(T)

Thu, Jul 30 2009 11:00:00 GMT

Taxpayer Assistance Orders

Mon, Jul 27 2009 11:00:00 GMT

This document withdraws the notice of proposed rulemaking published on April 19, 1996, in the Federal Register and contains proposed regulations relating to the issuance of Taxpayer Assistance Orders (TAOs). The IRS is issuing these proposed regulations to provide guidance relating to the issuance of a TAO. These proposed regulations are necessary because the existing regulations do not reflect changes to the law made by the Taxpayer Bill of Rights II (TBOR 2), the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98), the Community Renewal Tax Relief Act of 2000, and the American Jobs Creation Act of 2004 (AJCA). The action taken in these proposed regulations will affect IRS employees in cases where a TAO is being considered or issued.

Proposed Collection; Comment Request for Notice 2008-XX

Mon, Jul 27 2009 11:00:00 GMT

Notification Requirement for Tax-Exempt Entities Not Currently Required To File

Thu, Jul 23 2009 11:00:00 GMT

This document contains final regulations as required by section 6033(i)(1) describing the time and manner in which certain tax exempt organizations not currently required to file an annual information return under section 6033(a)(1) are required to submit an annual electronic notice including certain information required by section 6033(i)(1)(A) through (F). These regulations affect taxexempt organizations whose annual gross receipts are not normally in excess of $25,000.

Proposed Collection; Comment Request for Form 1120-FSC and Schedule P (Form 1120-FSC)

Thu, Jul 23 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 4970

Thu, Jul 23 2009 11:00:00 GMT

Proposed Collection; Comment Request for TD 9054

Thu, Jul 23 2009 11:00:00 GMT

This final regulation relates to the disclosure of returns and return information to a designee of the taxpayer. The regulation provides guidance to IRS employees responsible for disclosing returns and return information and to taxpayers who wish to designate a person or persons to whom returns and return information may be disclosed.

Currently, the IRS is soliciting comments concerning an existing final regulation, TD 9054, Disclosure of Returns and Return Information to Designee of Taxpayer.

Proposed Collection; Comment Request for Regulation Project

Thu, Jul 23 2009 11:00:00 GMT

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

Tue, Jul 21 2009 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)) with respect to whom the Secretary received information during the quarter ending June 30, 2009.
Last name First name Middle name/initials Christensen Roald Eric
Hall Andrew Don
Ogg Clint De'Wayne
Kampf Laura Amelia
Evans Christopher David
Chew Linda MunJong
Chao ShaoHua ...................... Gilbert Barrie Catherine O'Reilly John HaraldThomas Goodson Deanna

Proposed Collection; Comment Request for Regulation Project

Tue, Jul 21 2009 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, EE17586, (TD 8357), Certain Cash or Deferred Arrangements and Employee and Matching Contributions Under Employee Plans: REG10863999 (NPRM) Retirement Plans; Cash or Deferred Arrangements.

Proposed Collection; Comment Request for Forms 940 and 940-PR

Tue, Jul 21 2009 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 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, and Form 940PR, Planilla Para La Declaracion Anual Del PatronoLa Contribucion Federal Para El Desempleo (FUTA).

Proposed Collection; Comment Request for Notice 2000-28

Tue, Jul 21 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 1041-T

Tue, Jul 21 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 5304-SIMPLE, Form 5305-SIMPLE, and Notice 98-4

Tue, Jul 21 2009 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 5304SIMPLE, Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)Not for Use With a Designated Financial
Institution; Form 5305SIMPLE, Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)for Use With a Designated Financial Institution; Notice 984, Simple IRA Plan Guidance

Election of Reduced Research Credit Under Section 280C(c)(3)

Thu, Jul 16 2009 11:00:00 GMT

This document contains proposed regulations that amend the regulations concerning taxpayers who make the election to claim the reduced research credit. The proposed regulations simplify how taxpayers make the election and affect taxpayers that claim the research credit. This document also provides a notice of a public hearing on these proposed regulations.

Proposed Collection; Comment Request for Notice 2009-31 and Revenue Procedure 2009-XX

Thu, Jul 16 2009 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 200931, Election and Notice Procedures for Multiemployer Plans under sections 204 and 205 of WRERA and Revenue Procedure 2009XX, Revocation of Elections by Multiemployer Plans to Freeze Funded Status under section 204 of WRERA.

Proposed Collection; Comment Request for Form 1120-W

Thu, Jul 16 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 944-SS and Form 944-PR

Thu, Jul 16 2009 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
[[Page 34637]]
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 944SS, Employer's ANNUAL Federal Tax Return (American Samoa, Guam, the Northern Mariana Islands, and the U.S. Virgin Islands, and Form 944PR, Planilla para la Declaracion ANNUAL de la Cotribucion Federal del Patrono.

Proposed Collection; Comment Request for Form 637 Questionnaires

Thu, Jul 16 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 6198

Thu, Jul 16 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 1120-POL

Thu, Jul 16 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Jul 16 2009 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, LR18584 (TD 8086), Election of $10 Million Limitation on Exempt Small Issues of Industrial Development Bonds; Supplemental Capital Expenditure Statements (Sec. 1.10310(b)(2)(vi)).

Proposed Collection; Comment Request for Form 6252

Thu, Jul 16 2009 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Procedure 2003- 38

Mon, Jul 13 2009 11:00:00 GMT

Proposed Collection; Comment Request for Notice 2006-26

Mon, Jul 13 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8907

Mon, Jul 13 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 13369

Mon, Jul 13 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8038-CP

Mon, Jul 13 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Mon, Jul 13 2009 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Procedure 2003- 39

Mon, Jul 13 2009 11:00:00 GMT

Proposed Collection; Comment Request for Notice 2000-28

Mon, Jul 13 2009 11:00:00 GMT

Proposed Collection; Comment Request for Notice 2009-26

Mon, Jul 13 2009 11:00:00 GMT

Guidance Regarding Foreign Base Company Sales Income

Thu, Jul 9 2009 11:00:00 GMT

This document contains corrections to a notice of proposed rulemaking and notice of public hearing that was published in the Federal Register on Monday, December 29, 2008 (73 FR 79421), relating to foreign base company sales income.

Proposed Collection; Comment Request for TD 9178

Thu, Jul 9 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Jul 9 2009 11:00:00 GMT

Proposed Collection; Comment Request for Voluntary Customer Surveys To Implement E.O. 12862 Coordinated by the

Thu, Jul 9 2009 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 the Voluntary Customer Surveys To Implement E.O. 12862 Coordinated by the Corporate Planning and Performance
[[Page 33020]]
Division on Behalf of All IRS Operations Functions.

Proposed Collection; Comment Request for Form 8824

Thu, Jul 9 2009 11:00:00 GMT

Proposed Collection; Comment Request for Notice 2006-30

Thu, Jul 9 2009 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Procedure 2006- 16

Thu, Jul 9 2009 11:00:00 GMT

Proposed Collection; Comment Request for RP 2006-30

Thu, Jul 9 2009 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Procedure 97-29

Thu, Jul 9 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 4626

Mon, Jul 6 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8594

Mon, Jul 6 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8752

Mon, Jul 6 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 3520-A

Mon, Jul 6 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 990-W

Mon, Jul 6 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8876

Mon, Jul 6 2009 11:00:00 GMT

Renewable Charter and Filing Letters; Correction

Tue, Jun 30 2009 11:00:00 GMT

This document contains a correction to a notice of renewal charter and filing letters, which was filed and available for public inspection with the Office of the Federal Register on June 24, 2009 and published on June 25, 2009. The renewal charter was filed on June 16, 2009, with the Committee on Finance of the United States Senate, the Committee on Ways and Means of the U.S. House of Representatives, and the Library of Congress.

Proposed Collection; Comment Request for Form 5306

Mon, Jun 29 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 13441

Mon, Jun 29 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8613

Mon, Jun 29 2009 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
[[Page 31089]]
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 8613, Return of Excise Tax on Undistributed Income of Regulated Investment Companies.

Proposed Collection; Comment Request for Forms 1099-PATR

Mon, Jun 29 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Mon, Jun 29 2009 11:00:00 GMT

Currently, the IRS is soliciting comments concerning an existing notice of proposed rulemaking and temporary regulations, FI25582 (TD 7852), Registration Requirements With Respect to Debt Obligations (Sec. 5f.1031(c)).

Proposed Collection; Comment Request for Forms 8288 and 8288-A

Fri, Jun 26 2009 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 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests, and Form 8288A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests.

Proposed Collection; Comment Request for Regulation Project

Fri, Jun 26 2009 11:00:00 GMT

Proposed Collection; Comment Request for Notice 2006-40

Fri, Jun 26 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Fri, Jun 26 2009 11:00:00 GMT

Proposed Collection; Comment Request for Notice 97-34

Fri, Jun 26 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8633

Fri, Jun 26 2009 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Procedure 2003- 37

Fri, Jun 26 2009 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Ruling 2000-33

Fri, Jun 26 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Fri, Jun 26 2009 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, REG24625096 (TD 8818), Public Disclosure of Material Relating to TaxExempt Organizations (Sec. Sec. 301.6104(d)3, 3016104(d)4, and 301.6104(d)5).

Proposed Collection; Comment Request for Letter 109C

Fri, Jun 26 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8288-B

Fri, Jun 26 2009 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
[[Page 30686]]
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 8288B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests.

Proposed Collection; Comment Request for Form 8844

Fri, Jun 26 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 6781

Fri, Jun 26 2009 11:00:00 GMT

Proposed Collection; Comment Request for Notice 2009-XX (NOT- 151370-08)

Thu, Jun 25 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 5735 and Schedule P (Form 5735)

Thu, Jun 18 2009 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 5735, Possessions Corporation Tax Credit (Under Sections 936 and 30A), and Schedule P (Form 5735), Allocation of Income and Expenses Under Section 936(h)(5).

Guidance Under Section 7874 Regarding Surrogate Foreign Corporations

Fri, Jun 12 2009 11:00:00 GMT

This document contains final and temporary regulations under section 7874 of the Internal Revenue Code (Code) concerning the determination of whether a foreign corporation shall be treated as a surrogate foreign corporation. The temporary regulations primarily affect domestic corporations or partnerships (and certain parties related thereto), and certain foreign corporations that acquire substantially all of the properties of such domestic corporations or partnerships. The text of these temporary regulations serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject also published in this issue of the Federal Register.

Proposed Collection; Comment Request for Form 56-A

Thu, Jun 11 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8886

Thu, Jun 11 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 14411

Thu, Jun 11 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 13388

Thu, Jun 11 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8874

Thu, Jun 11 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8861

Thu, Jun 11 2009 11:00:00 GMT

Allocation and Reporting of Mortgage Insurance Premiums; Correction

Mon, Jun 8 2009 11:00:00 GMT

This document contains a correction to temporary regulations (TD 9449) that were published in the Federal Register on Thursday, May 7, 2009 (74 FR 21256) that explain how to allocate prepaid qualified mortgage insurance premiums to determine the amount of the prepaid premium that is treated as qualified residence interest each taxable year under section 163(h)(4)(F) of the Internal Revenue Code. The temporary regulations also provide guidance to reporting entities receiving premiums, including prepaid premiums, for mortgage insurance. The temporary regulations reflect changes to the law made by the Tax Relief and Health Care Act of 2006 and the Mortgage Forgiveness Debt Relief Act of 2007.

Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary

Mon, Jun 8 2009 11:00:00 GMT

This document contains a correction to final and temporary regulations (TD 9448, that were published in the Federal Register on Thursday, May 7, 2009 (74 FR 21438). This regulation relates to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests.

Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary

Mon, Jun 8 2009 11:00:00 GMT

This document contains a correction to final regulations (TD 9448), that were published in the Federal Register on Thursday, May 7, 2009 (74 FR 21438). This regulation relates to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests.

Proposed Collection; Comment Request for Form 8907

Mon, Jun 8 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8905

Mon, Jun 8 2009 11:00:00 GMT

Proposed Collection; Comment Request for Notice 2006-25

Mon, Jun 8 2009 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
[[Page 27236]]
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 200625, Qualifying Gasification Project Program.

Proposed Collection; Comment Request for Form 8882

Mon, Jun 8 2009 11:00:00 GMT

Proposed Collection; Comment Request for Schedule F, Parts II and III (Form 1040)

Mon, Jun 8 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Mon, Jun 8 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8900

Mon, Jun 8 2009 11:00:00 GMT

Proposed Collection; Comment Request for Schedule H (Form 1040)

Mon, Jun 8 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8910

Mon, Jun 8 2009 11:00:00 GMT

Proposed Collection; Comment Request for Schedule C-EZ (Form 1040)

Mon, Jun 8 2009 11:00:00 GMT

Proposed Collection; Comment Request for Schedule C (Form 1040)

Mon, Jun 8 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 13285-A; Correction

Mon, Jun 8 2009 11:00:00 GMT

This document contains a correction to a notice and request for comments that was published in the Federal Register on Friday, May 29, 2009 at 74 FR 25811 inviting 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)).

Proposed Collection; Comment Request for Regulation Project; Correction

Mon, Jun 8 2009 11:00:00 GMT

This document contains a correction to a notice and request for comments that was published in the Federal Register on Friday, May 29, 2009 at 74 FR 25802 inviting 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)).

Proposed Collection; Comment Request for Regulation Project

Tue, Jun 2 2009 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, INTL48589 (TD 8400), Taxation of Gain or Loss from Certain Nonfunctional Currency Transactions (Section 988 Transactions) (Sections 1.9880 through 1.9885).

Proposed Collection; Comment Request for Regulation Project

Tue, Jun 2 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 1066 and Schedule Q (Form 1066)

Tue, Jun 2 2009 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 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return and Schedule Q (Form 1066), Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation.

Proposed Collection; Comment Request for Regulation Project

Tue, Jun 2 2009 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 [[Page 26479]]
existing final regulation, CO6289 (TD 8407), Final Regulations Under Section 382 of the Internal Revenue Code of 1986; Limitations on Corporate Net Operating Loss Carryforwards (Section 1.3823).

Proposed Collection; Comment Request for Revenue Procedure 97-19

Tue, Jun 2 2009 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Procedure 2003- 4, Revenue Procedure 2003-5, Revenue Procedure

Tue, Jun 2 2009 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 Revenue Procedure 20034 (Letter Rulings), Revenue Procedure 20035 (Technical Advice), Revenue Procedure 20036 (Determination Letters), and Revenue Procedure 20038 (User Fees).

Community Volunteer Income Tax Assistance (VITA) Matching Grant Program--Availability of Application Packages

Mon, Jun 1 2009 11:00:00 GMT

This document provides notice of the availability of application packages for the 2010 Community Volunteer Income Tax Assistance (VITA) Matching Grant Program.

Tax Counseling for the Elderly (TCE) Program Availability of Application Packages

Mon, Jun 1 2009 11:00:00 GMT

This document provides notice of the availability of Application Packages for the 2010 Tax Counseling for the Elderly (TCE) Program.

Proposed Collection; Comment Request for Regulation Project

Fri, May 29 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Fri, May 29 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Fri, May 29 2009 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
[[Page 25804]]
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 existing temporary regulations, LR2783 (TD 7882), Floor Stocks Credits or Refunds and Consumer Credits or Refunds With Respect to Certain TaxRepealed Articles; Excise Tax on Heavy Trucks (Section 145.40511) and LR5485 (TD 8050), Excise Tax on Heavy Trucks, Truck Trailers and Semitrailers, and Tractors; Reporting and Recordkeeping Requirements (Section 145.40521).

Proposed Collection; Comment Request for Revenue Procedure 2003- 36

Fri, May 29 2009 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Procedure 2002- 67

Fri, May 29 2009 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Procedure 2005- 16

Fri, May 29 2009 11:00:00 GMT

Proposed Collection; Comment Request for Notice 2006-24

Fri, May 29 2009 11:00:00 GMT

Proposed Collection; Comment Request for Schedule E (Form 1040)

Fri, May 29 2009 11:00:00 GMT

Proposed Collection; Comment Request for Schedule F, Part I and II (Form 1040)

Fri, May 29 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 13285-A

Fri, May 29 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 1099-CAP

Fri, May 29 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 706-CE

Fri, May 29 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8822

Fri, May 29 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8611

Fri, May 29 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8281

Fri, May 29 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 2438

Fri, May 29 2009 11:00:00 GMT

Information Reporting for Lump-Sum Timber Sales

Thu, May 28 2009 11:00:00 GMT

This document contains final regulations that provide guidance regarding the information reporting requirements contained in section 6045(e) of the Internal Revenue Code (Code) on sales or exchanges of standing timber for lumpsum (outright) payments. The final regulations amend Sec. 1.60454 of the Income Tax Regulations to require real estate reporting persons, as defined in section 6045(e)(2) of the Code, to report lumpsum payments received by sellers (landowners) for sales or exchanges of standing timber. The final regulations do not change the information reporting requirements that currently apply to sales or exchanges of standing timber for payascut (contingent) payments under section 6050N of the Code.

Tax Avoidance Transactions; Hearing Cancellation

Wed, May 27 2009 11:00:00 GMT

This document cancels a public hearing on proposed rulemaking under section 6231 of the Internal Revenue Code that allows the IRS to convert partnership items to nonpartnership items when the application of the unified partnership audit and litigation procedures of sections 6221 through 6234 (TEFRA partnership procedures) with respect to certain tax avoidance transactions interferes with the effective and efficient enforcement of the internal revenue laws.

Low Income Taxpayer Clinic Grant Program; Availability of 2010 Grant Application Package

Tue, May 26 2009 11:00:00 GMT

This document contains a Notice that the IRS has made available the grant application package and guidelines (Publication 3319) for organizations interested in applying for a Low Income Taxpayer Clinic (LITC) matching grant for the 2010 grant cycle (the 2010 grant cycle runs January 1, 2010, through December 31, 2010). The application period shall run from May 20, 2009, through July 7, 2009.

The IRS will award a total of up to $6,000,000 (unless otherwise provided by specific Congressional appropriation) to qualifying organizations, subject to the limitations of Internal Revenue Code section 7526, for matching grants. A qualifying organization may receive a matching grant of up to $100,000 per year. Qualifying organizations that provide representation for free or for a nominal fee to low income taxpayers involved in tax controversies with the IRS or that provide education on taxpayer rights and responsibilities to taxpayers for whom English is a second language can apply for a grant for the

Proposed Collection; Comment Request for Regulation Project

Fri, May 22 2009 11:00:00 GMT

RIN:1545-BI64

Mon, May 18 2009 11:00:00 GMT

This document contains proposed amendments to the regulations relating to certain cash or deferred arrangements and matching contributions under section 401(k) plans and section 403(b) plans. These regulations affect administrators of, employers maintaining, participants in, and beneficiaries of certain section 401(k) plans and section 403(b) plans.

Proposed Collection; Comment Request for Notice 2006-05

Mon, May 18 2009 11:00:00 GMT

Proposed Collection; Comment Request for Notice 2006-47

Mon, May 18 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 5495

Mon, May 18 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Mon, May 18 2009 11:00:00 GMT

Proposed Collection; Comment Request for Notice 2009-41

Mon, May 18 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8934

Mon, May 18 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Mon, May 18 2009 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 existing regulations, EE6388 (Final and temporary regulations) Taxation of Fringe Benefits and Exclusions From Gross Income for Certain Fringe Benefits; IA14086 (Temporary) Fringe Benefits; Listed Property; and REG20978595 (Final) Substantiation of Business Expenses (1.612, 1.1325, and 1.2745).

Proposed Collection; Comment Request for Form 14039 and 14039-SP

Mon, May 18 2009 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
[[Page 23241]]
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 14039, Identity Theft Affidavit, and Form 14039SP, Declaraci[oacute]n Jurada sobre el Robo de Identidad.

Proposed Collection; Comment Request for Form 8804-W

Mon, May 18 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 5754

Mon, May 18 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 5213

Mon, May 18 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 4255

Mon, May 18 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 4506-A

Mon, May 18 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 851

Thu, May 14 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 4136.

Thu, May 14 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 982

Thu, May 14 2009 11:00:00 GMT

Allocation and Reporting of Mortgage Insurance Premiums

Thu, May 7 2009 11:00:00 GMT

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to prepaid qualified mortgage insurance premiums. The temporary regulations reflect changes to the law made by the Tax Relief and Health Care Act of 2006 and the Mortgage Forgiveness Debt Relief Act of 2007. The temporary regulations explain how to allocate prepaid qualified mortgage insurance premiums to determine the amount of the prepaid premium that is treated as qualified residence interest each taxable year under section 163(h)(4)(F) of the Internal Revenue Code (Code). The temporary regulations also provide guidance to reporting entities receiving premiums, including prepaid premiums, for mortgage insurance. The text of those temporary regulations also serves as the text of these proposed regulations.

Allocation and Reporting of Mortgage Insurance Premiums

Thu, May 7 2009 11:00:00 GMT

This document contains temporary regulations that explain how to allocate prepaid qualified mortgage insurance premiums to determine the amount of the prepaid premium that is treated as qualified residence interest each taxable year under section 163(h)(4)(F) of the Internal Revenue Code (Code). The temporary regulations also provide guidance to reporting entities receiving premiums, including prepaid premiums, for mortgage insurance. The temporary regulations reflect changes to the law made by the Tax Relief and Health Care Act of 2006 and the Mortgage Forgiveness Debt Relief Act of 2007. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.

Section 2036--Graduated Retained Interests

Thu, Apr 30 2009 11:00:00 GMT

This document contains proposed regulations that provide guidance on the portion of trust property includible in the grantor's gross estate if the grantor has retained the use of the property, the right to an annuity, unitrust, graduated retained interest, or other payment from such property for life, for any period not ascertainable without reference to the grantor's death, or for a period that does not in fact end before the grantor's death. The proposed regulations will affect estates that file Form 706, United States Estate (and GenerationSkipping Transfer) Tax Return.

Proposed Collection; Comment Request for Form 8906

Thu, Apr 30 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 911

Thu, Apr 30 2009 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Procedure 2003- 33

Thu, Apr 30 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Apr 30 2009 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, CO3092 (TD 8560), Consolidated Returns Stock Basis and Excess Loss Accounts, earnings and Profits, Absorption of Deductions and Losses, Joining and Leaving Consolidated Groups, Worthless Stock Loss, Nonapplicability of Section 357(c), (Sec. Sec. 1.150231, 1.150232, 1.150233, 1.150276).

Proposed Collection; Comment Request for Form 13751

Thu, Apr 30 2009 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 13751, Waiver of Right to Consistent Agreement of Partnership Items and PartnershipLevel Determinations as to Penalties, Additions to Tax, and Additional Amounts.

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

Thu, Apr 30 2009 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)) with respect to whom the Secretary received information during the quarter ending March 31, 2009.
Last name First name Middle name/ initials Hamilton Elizabeth
Hamilton Marcus M.
Hamilton Laura A.
Wu Ingrid Chunyu Chynyuan
Ojjeh Sultan Mansour.
Beigbeder Jean Michel
HamblinTrue Kathleen Theresa
Rochlitz Joseph S.
Arbib Tamara Sara
Recordati Lavinia Eugenia Cristina Gowdey

DEPARTMENT OF LABOR

Tue, Apr 28 2009 11:00:00 GMT

This document is a request for comments regarding issues under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 (MHPAEA). The Departments of Labor, Health and Human Services (HHS), and the Treasury (collectively, the Departments) invite public comments in advance of future rulemaking.

2009 Software Developers Conference

Mon, Apr 27 2009 11:00:00 GMT

The Internal Revenue Service will host the 2009 Software Developers Conference on June 8 and 9, 2009. The conference will be held at the Marriott Crystal Gateway Hotel in Arlington, Virginia. Listed is a summary of the agenda along with planned discussion topics. Summarized Agenda for June 8 and June 9, 2009

9 a.m.Conference Begins.

11:30 a.m.Break for Lunch.

1 p.m.Conference Resumes.

4:30 p.m.Conference Adjourns.

Internal Revenue Service Advisory Council (IRSAC); Nominations

Thu, Apr 23 2009 11:00:00 GMT

The Internal Revenue Service (IRS) requests applications of individuals to be considered for selection as Internal Revenue Service Advisory Council (IRSAC) members. Applications will be accepted for current vacancies and should describe and document the applicant's qualifications for membership. IRSAC is comprised of up to thirtyfive (35) appointed members; approximately eight of these appointments will expire in December 2009. It is important that the IRSAC continue to represent a diverse taxpayer and stakeholder base. Accordingly, to maintain membership diversity, selection is based on the applicant's qualifications as well as areas of expertise. The Internal Revenue Service Advisory Council (IRSAC) provides an organized public forum for IRS officials and representatives of the public to discuss relevant tax administration issues. The council advises the IRS on issues that have a substantive effect on federal tax administration. As an advisory body designed to focus on broad policy matters, t

Proposed Collection; Comment Request for Form 1040 and Schedules A, B, C, C-EZ, D, D-1, E, EIC, F, H, J, R, and SE,

Wed, Apr 22 2009 11:00:00 GMT

The Internal Revenue Service, 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 continuing information collections, as required by the Paperwork Reduction Act of 1995 (PRA), Public Law 10413 (44 U.S.C. 3506(c)(2)(A)). This notice requests comments on all forms used by individual taxpayers: Form 1040, U.S. Individual Income Tax Return, and Schedules A, B, C, CEZ, D, D1, E, EIC, F, H, J, R, and SE; Form 1040A and Schedules 1, 2, and 3; Form 1040EZ; and all attachments to these forms (see the Appendix to this notice).

Determination of Distributive Share When a Partner's Interest Changes

Tue, Apr 14 2009 11:00:00 GMT

This document contains proposed regulations regarding the determination of partners' distributive shares of partnership items of income, gain, loss, deduction and credit when a partner's interests varies during a partnership taxable year. Also, the proposed regulations modify the existing regulations regarding the required taxable year of a partnership. These proposed regulations affect partnerships and their partners.

Proposed Collection; Comment Request for Revenue Procedure 2009- 16

Tue, Apr 14 2009 11:00:00 GMT

Proposed Collection; Comment Request for Notice 2009-XX

Tue, Apr 14 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 13614-SP

Tue, Apr 14 2009 11:00:00 GMT

Guidance Regarding Foreign Base Company Sales Income; Hearing Cancellation

Thu, Apr 9 2009 11:00:00 GMT

This document cancels a public hearing on proposed rulemaking relating to the foreign base company sales income, in cases in which personal property sold by a controlled foreign corporation (CFC) is manufactured, produced, or constructed pursuant to a contract manufacturing arrangement or by one or more branches of the CFC. The temporary regulations modify the foreign base company sales income regulations to address current business structures and practices, particularly the growing importance of contract manufacturing and other manufacturing arrangements. The temporary regulations, in general, will affect CFCs and their United States shareholders.

Proposed Collection; Comment Request for Form 8933

Thu, Apr 9 2009 11:00:00 GMT

The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent
[[Page 16260]]
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, Pub. L. 10413 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8933, Carbon Dioxide Sequestration Credit.

Proposed Collection; Comment Request for Notice 2008-36 (Previously 2006-28)

Thu, Apr 9 2009 11:00:00 GMT

Proposed Collection; Comment Request for Notice 2006-9

Thu, Apr 9 2009 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, Pub. L. 10413 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Notice 20069, Credit for New Qualified Alternative Motor Vehicles (Advanced Lean Burn Technology Motor Vehicles and Qualified Hybrid Motor Vehicles).

Proposed Collection; Comment Request for Form W-8CE

Thu, Apr 9 2009 11:00:00 GMT

Credit for Renewable Electricity Production, Refined Coal Production, and Indian Coal Production, and Publication of

Thu, Apr 9 2009 11:00:00 GMT

The 2009 inflation adjustment factors and reference prices are used in determining the availability of the credit for renewable electricity production, refined coal production, and Indian coal production under section 45.

Proposed Collection; Comment Request for Regulation Project

Thu, Apr 2 2009 11:00:00 GMT

Currently, the IRS is soliciting comments concerning REG16142401 (Final), Information Reporting for Qualified Tuition and Related Expenses; Magnetic Media Filing Requirements for Information Returns, and REG10531698 (Final), Information Reporting for Payments of Interest on Qualified Education Loans; Magnetic Media Filing Requirements for Information (TD 8992).

Proposed Collection; Comment Request for Form 8569

Thu, Apr 2 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Apr 2 2009 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, REG25357896, Health Insurance Portability for Group Health Plans; and temporary regulation (TD 8716) Interim Rules for Health Insurance Portability for Group Health Plans (Sec. Sec. 54.98013T, 54.98014T, 54.98015T, and 54.98016T).

Proposed Collection; Comment Request for Regulation Project

Thu, Apr 2 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Apr 2 2009 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Procedure

Thu, Apr 2 2009 11:00:00 GMT

Proposed Collection; Comment Request Revenue Procedure 2006-10

Thu, Apr 2 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 1127

Thu, Apr 2 2009 11:00:00 GMT

Proposed Collection; Comment Request for Notice 2006-27

Thu, Apr 2 2009 11:00:00 GMT

Proposed Collection; Comment Request for REG-157302-02 (Final), TD 9142

Thu, Apr 2 2009 11:00:00 GMT

Proposed Collection; Comment Request for REG-118861-00

Thu, Apr 2 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8903

Thu, Apr 2 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 13750

Thu, Apr 2 2009 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Procedure 97-22

Thu, Apr 2 2009 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 Revenue Procedure 9722, 26 CFR 601.105 Examination of returns and claims for refund, credits or abatement; determination of correct tax liability.

Proposed Collection; Comment Request for Revenue Procedure 99-50

Thu, Apr 2 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 7004

Thu, Apr 2 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 4876-A

Thu, Apr 2 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 5884-A

Thu, Apr 2 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 5498-ESA

Thu, Apr 2 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Apr 2 2009 11:00:00 GMT

Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

Thu, Apr 2 2009 11:00:00 GMT

An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas and suggestions on improving customer service at the Internal Revenue Service.

Special Rules To Reduce Section 1446 Withholding; Correction

Thu, Apr 2 2009 11:00:00 GMT

This document contains corrections to final regulations (TD 9394) that were published in the Federal Register on Tuesday, April 29, 2008 (73 FR 23069) regarding when a partnership may consider certain deductions and losses of a foreign partner to reduce or eliminate the partnership's obligation to pay withholding tax under section 1446 on effectively connected taxable income allocable under section 704 to such partner. The regulations will affect partnerships engaged in a trade or business in the United States that have one or more foreign partners.

Income Taxes; Foreign Management and Foreign Economic Processes Requirements of a Foreign Sales Corporation

Tue, Mar 31 2009 11:00:00 GMT

[[Page 14479]]

CFR Correction

In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec. 1.908 to 1.1000), revised as of April 1, 2008, in Sec. 1.924(c)1, make the following corrections:

1. On pages 62 and 63, remove paragraphs (d) introductory text, (d)(1) through (7), and (2) following (d)(7);

2. Reinstate paragraphs (d)(1) and (2) to read as set forth below; and

3. On page 64, in the last sentence of paragraph (d)(6), insert the word ``in'' before the words ``Sec. 1.415(c)2(b) and (c)''. Sec. 1.924(c)1 Requirement that a FSC be managed outside the United States.
* * * * *
(d) Disbursement of dividends, legal and accounting fees, and salaries of officers and directors out of the principal bank account of the FSC(1) In general. All dividends, legal fees, accounting fees, salaries of officers of the FSC, and salaries or fees paid to members of the board of directors of the FSC that are disbursed during the taxable year must be disbursed out of bank account(s) of the

Income Taxes; Transfers of Property by U.S. Persons to Foreign Corporations

Tue, Mar 31 2009 11:00:00 GMT

CFR Correction

In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec. 1.301 to 1.400), revised as of April 1, 2008, on page 306, in Sec. 1.367(a)6T, in paragraph (e)(5)(ii)(B), reinstate the remainder of the first sentence, following the word ``some'', to read as follows: ``. . . portion of which was recaptured on the disposition, of the recaptured portions of those overall foreign losses after multiplication by the following fraction:''.
[FR Doc. E97203 Filed 33009; 8:45 am]
BILLING CODE 150501D

Determination of Interest Expense Deduction of Foreign Corporations

Fri, Mar 27 2009 11:00:00 GMT

CFR Correction

In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec. 1.851 to 1.907), revised as of April 1, 2008, on page 436, in Sec. 1.8825, reinstate paragraph (d)(2)(ii)(B) to read as follows: Sec. 1.8825 Determination of interest deduction.
* * * * *
(d) * * *
(2) * * *
(ii) * * *
(B) Identified liabilities not properly reflected. A liability is not properly reflected on the books of the U.S. trade or business merely because a foreign corporation identifies the liability pursuant to Sec. 1.8844(b)(1)(ii) and (b)(3).
* * * * *
[FR Doc. E96944 Filed 32609; 8:45 am]
BILLING CODE 150501D

Gain Recognition Agreements With Respect to Certain Transfers of Stock or Securities by United States Persons to

Fri, Mar 27 2009 11:00:00 GMT

This document contains corrections to final regulations (TD 9446) that were published in the Federal Register on Wednesday, February 11, 2009 concerning gain recognition agreements filed by United States persons with respect to transfers of stock or securities to foreign corporations.

OMB Control Numbers Under the Paperwork Reduction Act

Fri, Mar 27 2009 11:00:00 GMT

CFR Correction

In Title 26 of the Code of Federal Regulations, Part 600 to End, revised as of April 1, 2008, on page 145, in Sec. 602.101, in the table in paragraph (b), add the entry ``15451511'' to the second column for Sec. 1.468A7T and remove the entry ``1.5451511,'' from the first column following Sec. 1.468A3T(h).
[FR Doc. E96943 Filed 32609; 8:45 am]
BILLING CODE 150501D

Automatic Contribution Arrangements

Wed, Mar 25 2009 11:00:00 GMT

Correction

In rule document E93716 beginning on page 8200 in the issue of Tuesday, February 24, 2009, make the following correction:

Sec. 1.401(m)2 [Corrected]

On page 8211, in Sec. 1.401(m)2, in the first column, in paragraph (b)(2)(iv)(D), in the sixth line, ``April 1, 2007 edition'' should read ``April 1, 2007, edition''.
[FR Doc. Z93716 Filed 32409; 8:45 am]
BILLING CODE 150501D

Proposed Collection; Comment Request for Regulation Project

Tue, Mar 24 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8811

Tue, Mar 24 2009 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 8811, Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations. [[Page 12457]]

Guidance Regarding Foreign Base Company Sales Income; Correction

Fri, Mar 20 2009 11:00:00 GMT

This document contains corrections to final and temporary regulations that were published in the Federal Register on Monday, December 29, 2008 (73 FR 79334) relating to foreign base company sales income.

Guidance Regarding Foreign Base Company Sales Income

Fri, Mar 20 2009 11:00:00 GMT

Art Advisory Panel--Notice of Availability of Report of 2008 Closed Meetings

Fri, Mar 20 2009 11:00:00 GMT

Pursuant to 5 U.S.C. app. I section 10(d), of the Federal Advisory Committee Act, and 5 U.S.C. section 552b, the Government in the Sunshine Act, a report summarizing the closed meeting activities of the Art Advisory Panel during 2008 has been prepared. A copy of this report has been filed with the Assistant Secretary of the Treasury for Management.

Proposed Collection; Comment Request for Notice 97-19 and Notice 98-34

Thu, Mar 19 2009 11:00:00 GMT

Proposed Collection; Comment Request For Regulation Project

Thu, Mar 19 2009 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Procedure 2004- 53

Thu, Mar 19 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Mar 19 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Mar 19 2009 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, IA788 (TD 8379), Excise Tax Relating to Gain or Other Income Realized by Any Person on Receipt of Greenmail (Sec. Sec. 155.60111, 155.60011, 155.60811, and 155.61611).

Open Meeting of the Area 2 Taxpayer Advocacy Panel (Including the States of Delaware, North Carolina, South Carolina,

Thu, Mar 19 2009 11:00:00 GMT

An open meeting of the Area 2 Taxpayer Advocacy Panel will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.

Open Meeting of the Area 6 Taxpayer Advocacy Panel (Including the States of Arizona, Colorado, Idaho, Montana, New

Thu, Mar 19 2009 11:00:00 GMT

An open meeting of the Area 6 Taxpayer Advocacy Panel will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.

Art Advisory Panel--Notice of Closed Meeting

Thu, Mar 19 2009 11:00:00 GMT

Closed meeting of the Art Advisory Panel will be held in Washington, DC.

Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee

Thu, Mar 19 2009 11:00:00 GMT

Automatic Contribution Arrangements; Correction

Thu, Mar 19 2009 11:00:00 GMT

This document contains a correction to final regulations (TD 9447) that were published in the Federal Register on Tuesday, February 24, 2009 (74 FR 8200) relating to automatic contribution arrangements. These regulations affect administrators of, employers maintaining, participants in, and beneficiaries of section 401(k) plans and other eligible plans that include an automatic contribution arrangement.

Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction

Thu, Mar 19 2009 11:00:00 GMT

This document contains a correction to a correcting amendment for final and temporary regulations (TD 9441) that were published in the Federal Register on Thursday, March 5, 2009 (74 FR 9570) providing further guidance and clarification regarding methods under section 482 to determine taxable income in connection with a cost sharing arrangement in order to address issues that have arisen in administering the current regulations. The temporary regulations affect domestic and foreign entities that enter into cost sharing arrangements described in the temporary regulations.

Withholding Under Internal Revenue Code Section 3402(t); Hearing

Thu, Mar 19 2009 11:00:00 GMT

This document provides notice of public hearing on a notice of proposed rulemaking relating to withholding under section 3402(t) of the Internal Revenue Code. The proposed
[[Page 11700]]
regulations reflect changes in the law made by the Tax Increase Prevention and Reconciliation Act of 2005 that require Federal, State, and local government entities to withhold income tax when making payments to persons providing property or services. These proposed regulations provide guidance to assist the government entities in complying with section 3402(t). The regulations also provide certain guidance to persons receiving payments for property or services from government entities.

Proposed Collection; Comment Request for Regulation Project

Thu, Mar 19 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Mar 19 2009 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 existing final regulations, FI794 (TD 8718; TD 8538) and FI3692 (TD 8476), Arbitrage Restrictions on TaxExempt Bonds (Sec. Sec. 1.1482, 1.1483, 1.1484, 1.1487, and 1.14811).

Proposed Collection; Comment Request for Regulation Project

Thu, Mar 19 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8932

Thu, Mar 19 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 712

Thu, Mar 19 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Mar 19 2009 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 existing final regulations, CO6887 and CO6987 (TD 8352), Final Regulations Under Sections 382 and 383 of the Internal Revenue Code of 1986; Prechange Attributes, and CO1890 (TD 8531), Final Regulations Under Section 382 of the Internal Revenue Code of 1986; Limitations on Corporate Net Operating Loss Carryforwards (Sec. Sec. 1.3824 and 1.3822T).

Proposed Collection; Comment Request for Form 8926

Wed, Mar 18 2009 11:00:00 GMT

Proposed Collection; Comment Request for Forms 5310 and 6088

Wed, Mar 18 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Mar 12 2009 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Procedure 2008- 50

Thu, Mar 12 2009 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Procedure 2005- 50

Thu, Mar 12 2009 11:00:00 GMT

The Department of the Treasury, as part of its continuing effort
[[Page 10808]]
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 Rev. Proc. 200550, Automatic Consent for Eligible Educational Institution to Change Reporting Methods.

Proposed Collection; Comment Request for Form 8908

Thu, Mar 12 2009 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Procedure 2003- 11

Thu, Mar 12 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8881

Tue, Mar 10 2009 11:00:00 GMT

Proposed Collection; Comment Request for Notice 2006-01

Tue, Mar 10 2009 11:00:00 GMT

Proposed Collection; Comment Request for Revenue Procedures 2006- 09 and 2008-31

Tue, Mar 10 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Tue, Mar 10 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8902

Tue, Mar 10 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Tue, Mar 10 2009 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
[[Page 10348]]
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, REG11357299, (TD 8933), Qualified Transportation Fringe Benefits (Sec. 1.1329(b)).

Gain Recognition Agreements With Respect to Certain Transfers of Stock or Securities by United States Persons to

Tue, Mar 10 2009 11:00:00 GMT

This document contains a correction to final regulations (TD 9446) that were published in the Federal Register on Wednesday, February 11, 2009 (74 FR 6952) under section 367(a) of the Internal Revenue Code concerning gain recognition agreements filed by United States persons with respect to transfers of stock or securities to foreign corporations.

Proposed Collection; Comment Request for Regulation Project

Tue, Mar 10 2009 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, REG12406902, Section 6038Returns Required with Respect to Controlled Foreign Partnerships; and existing final regulation, REG11896697, Information reporting with Respect to Certain Foreign Partnerships and Certain Foreign Corporations.

Proposed Collection: Comment Request for Regulation Project

Tue, Mar 10 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Tue, Mar 10 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8725

Tue, Mar 10 2009 11:00:00 GMT

Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction

Thu, Mar 5 2009 11:00:00 GMT

This document contains corrections to final and temporary regulations (TD9441) that were published in the Federal Register on Monday, January 5, 2009 (74 FR 340) providing further guidance and clarification regarding methods under section 482 to determine taxable income in connection with a cost sharing arrangement in order to address issues that have arisen in administering the current regulations. The temporary regulations affect domestic and foreign entities that enter into cost sharing arrangements described in the temporary regulations.

The Allocation of Consideration and Allocation and Recovery of Basis in Transactions Involving Corporate Stock or

Thu, Mar 5 2009 11:00:00 GMT

This document contains a correction to a notice of proposed rulemaking (REG14368607) that was published in the Federal Register on Wednesday, January 21, 2009 (74 FR 3509) providing guidance regarding the recovery of stock basis in distributions under section 301 and transactions that are treated as dividends to which section 301 applies, as well as guidance regarding the determination of gain and the basis of stock or securities received in exchange for, or with respect to, stock or securities in certain transactions. The proposed regulations affect shareholders and security holders of corporations. These proposed regulations are necessary to provide such shareholders and security holders with guidance regarding the allocation and recovery of basis on distributions of property.

Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction

Thu, Mar 5 2009 11:00:00 GMT

This document contains corrections to a notice of proposed rulemaking by crossreference to temporary regulations (REG14461502) that was published in the Federal Register on Monday, January 5, 2009 providing further guidance and clarification regarding methods under section 482 to determine taxable income in connection with a cost sharing arrangement in order to address issues that have arisen in administering the current regulations. These temporary regulations potentially affect controlled taxpayers within the meaning of section 482 that enter into cost sharing arrangements as defined therein.

Proposed Collection; Comment Request for Form 5472

Thu, Mar 5 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Thu, Mar 5 2009 11:00:00 GMT

Proposed Collection; Comment Request for Form 8832

Thu, Mar 5 2009 11:00:00 GMT

Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement

Fri, Feb 27 2009 11:00:00 GMT

Correction

In rule document E830715 beginning on page 340 in the issue of Monday, January 5, 2009 make the following correction:

Sec. 1.4827T [Corrected]

On page 354, in Sec. 1.4827T(b)(5), in the second column, in paragraph (5), in the second line, ``(i) Situation in which Commissioner must treat arrangement as a CSA.'' should read ``(i)Situation in which Commissioner must treat arrangement as a CSA.'' [FR Doc. Z830715 Filed 22609; 8:45 am]
BILLING CODE 150501D

Automatic Contribution Arrangements

Tue, Feb 24 2009 11:00:00 GMT

This document contains final regulations relating to automatic contribution arrangements. These regulations affect administrators of, employers maintaining, participants in, and beneficiaries of section 401(k) plans and other eligible plans that include an automatic contribution arrangement.

Withholding Under Internal Revenue Code Section 3402(t)

Mon, Feb 23 2009 11:00:00 GMT

Correction

In proposed rule document E828789 beginning on page 74082 in the issue of Friday, December 5, 2008 make the following corrections:

1. On page 74083, in the third column, in the last line of the first full paragraph, ``Sec. 601.601(d)(2)(ii)(b)'' should read ``Sec. 601.601(d)(2)(ii)(b)''.

2. On page 74085, in the third column on the 17th line of the first full paragraph, ``withholding'' should read ``withhold''.

3. On page 74090, in the third column, under the ``List of Subjects in 26 CFR Part 31'', on the fourth line, ``Social Security'' should read ``Social security''.

Sec. 31.3402(t)[dash]1 [Corrected]

4. On the same page, in the same column, ``Sec. 31.3402(t)1 Withholding requirements on certain payments made by government entities.'' is corrected to read ``Sec. 31.3402(t) Withholding requirement on certain payments made by government entities.'' [FR Doc. Z828789 Filed 22009; 8:45 am]
BILLING CODE 150501D

Disclosure of Return Information to the Bureau of Economic Analysis; Correction

Fri, Feb 20 2009 11:00:00 GMT

This document contains corrections to temporary regulations (TD 9439) that were published in the Federal Register on Monday, December 29, 2008 (73 FR 79361) relating to disclosures of corporate tax return information to the Bureau of Economic Analysis.

Proposed Collection; Comment Request for Regulation Project

Fri, Feb 20 2009 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, IA1790 (TD 8571), Reporting Requirements for Recipients of Points Paid on Residential Mortgages (Sec. Sec. 1.6050H1 and 1.6050H2).
[[Page 7956]]

Proposed Collection; Comment Request for Regulation Project

Fri, Feb 20 2009 11:00:00 GMT

Proposed Collection; Comment Request for Regulation Project

Fri, Feb 20 2009 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, CO2696 (TD 8825), Regulations Under Section 382 of the Internal Revenue Code of 1986; Application of Section 382 in Short Taxable Years and With Respect to Controlled Groups (Sec. 1.3828).

Proposed Collection; Comment Request for Form 5310-A

Fri, Feb 20 2009 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 5310A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business.