<?xml version='1.0' encoding='utf-8'?>

<rss version="2.0">
  <channel>
    <title>The Federal Register</title>
    <link>http://thefederalregister.com/b.p/department/DEPARTMENT_OF_THE_TREASURY/2007-12-21/</link>
    <description>Daily Publications of Meetings and Rules Changes for the Federal Government</description>
    <pubDate>Fri, Sep 5 2008 11:00:00 GMT</pubDate>
    <lastBuildDate>Fri, Sep 5 2008 11:00:00 GMT</lastBuildDate>
    <webMaster>info@thefederalregister.com</webMaster>
    <item>
  <title><![CDATA[  Reduction of Foreign Tax Credit Limitation Categories Under  Section 904(d)]]></title>
  <link>http://thefederalregister.com/d.p/2007-12-21-E7-24782</link>
  <description><![CDATA[ This document contains final and temporary Income Tax 
Regulations regarding the reduction of the number of separate foreign 
tax credit limitation categories under section 904(d) of the Internal 
Revenue Code (Code). Section 404 of the American Jobs Creation Act of 
2004 (AJCA) reduced the number of section 904(d) separate categories 
from eight to two, effective for taxable years beginning after December 
31, 2006. These temporary regulations affect taxpayers claiming foreign 
tax credits and provide guidance needed to comply with the statutory 
changes made by the AJCA. The text of these temporary regulations also 
serves as the text of the proposed regulations (REG11412607) set 
forth in the notice of proposed rulemaking on this subject published 
elsewhere in this issue of the Federal Register.
<script type="text/javascript">
<!--
google_ad_client = "pub-2051746026283201";
google_ad_width = 728;
google_ad_height = 15;
google_ad_format = "728x15_0ads_al";
//2007-08-22: federalregister-rss
google_ad_channel = "2005962856";
google_color_border = "CC0000";
google_color_bg = "FFFFFF";
google_color_link = "CC0000";
google_color_text = "000000";
google_color_url = "008000";
//-->
</script>
<script type="text/javascript"
  src="http://pagead2.googlesyndication.com/pagead/show_ads.js">
</script>
]]></description>
  <guid>http://thefederalregister.com/d.p/2007-12-21-E7-24782</guid>
  <pubDate>Fri, Dec 21 2007 11:00:00 GMT</pubDate>
</item>
<item>
  <title><![CDATA[  Treatment of Overall Foreign and Domestic Losses ]]></title>
  <link>http://thefederalregister.com/d.p/2007-12-21-E7-24877</link>
  <description><![CDATA[ This document contains final and temporary regulations under 
section 904(g) of the Internal Revenue Code (Code) relating to the 
recapture of overall domestic losses. Section 402 of the American Jobs 
Creation Act of 2004 (AJCA) enacted new section 904(g) of the Code to 
provide for the recapture of overall domestic losses. These regulations 
provide guidance needed to comply with these changes, as well as 
updated guidance with respect to overall foreign losses and separate 
limitation losses, and affect individuals and corporations claiming 
foreign tax credits. The text of these temporary regulations also 
serves as the text of the proposed regulations (REG14139907) 
published in the Proposed Rules section in this issue of the Federal 
Register.
<script type="text/javascript">
<!--
google_ad_client = "pub-2051746026283201";
google_ad_width = 728;
google_ad_height = 15;
google_ad_format = "728x15_0ads_al";
//2007-08-22: federalregister-rss
google_ad_channel = "2005962856";
google_color_border = "CC0000";
google_color_bg = "FFFFFF";
google_color_link = "CC0000";
google_color_text = "000000";
google_color_url = "008000";
//-->
</script>
<script type="text/javascript"
  src="http://pagead2.googlesyndication.com/pagead/show_ads.js">
</script>
]]></description>
  <guid>http://thefederalregister.com/d.p/2007-12-21-E7-24877</guid>
  <pubDate>Fri, Dec 21 2007 11:00:00 GMT</pubDate>
</item>
<item>
  <title><![CDATA[  User Fees Relating to Enrollment To Perform Actuarial Services]]></title>
  <link>http://thefederalregister.com/d.p/2007-12-21-07-6156</link>
  <description><![CDATA[ This document contains final regulations relating to user fees 
for the initial and renewed enrollment to become an enrolled actuary. 
The charging of user fees is authorized by the Independent Offices 
Appropriations Act (IOAA) of 1952.
<script type="text/javascript">
<!--
google_ad_client = "pub-2051746026283201";
google_ad_width = 728;
google_ad_height = 15;
google_ad_format = "728x15_0ads_al";
//2007-08-22: federalregister-rss
google_ad_channel = "2005962856";
google_color_border = "CC0000";
google_color_bg = "FFFFFF";
google_color_link = "CC0000";
google_color_text = "000000";
google_color_url = "008000";
//-->
</script>
<script type="text/javascript"
  src="http://pagead2.googlesyndication.com/pagead/show_ads.js">
</script>
]]></description>
  <guid>http://thefederalregister.com/d.p/2007-12-21-07-6156</guid>
  <pubDate>Fri, Dec 21 2007 11:00:00 GMT</pubDate>
</item>
<item>
  <title><![CDATA[  Treatment of Overall Foreign and Domestic Losses ]]></title>
  <link>http://thefederalregister.com/d.p/2007-12-21-E7-24896</link>
  <description><![CDATA[ In the Rules and Regulations section in this issue of the 
Federal Register, the IRS is issuing temporary regulations that provide 
guidance relating to the recapture of overall foreign and domestic 
losses. Changes to the applicable law were made by the American Jobs 
Creation Act of 2004, as corrected by the Gulf Opportunity Zone Act of 
2005. The temporary regulations provide guidance needed to comply with 
these changes, as well as updated guidance with respect to overall 
foreign losses and separate limitation losses, and affect individuals 
and corporations claiming foreign tax credits. The text of those 
temporary regulations published in this issue of the Federal Register 
also serves as the text of these proposed regulations. This document 
also provides a notice of public hearing on these proposed regulations.
<script type="text/javascript">
<!--
google_ad_client = "pub-2051746026283201";
google_ad_width = 728;
google_ad_height = 15;
google_ad_format = "728x15_0ads_al";
//2007-08-22: federalregister-rss
google_ad_channel = "2005962856";
google_color_border = "CC0000";
google_color_bg = "FFFFFF";
google_color_link = "CC0000";
google_color_text = "000000";
google_color_url = "008000";
//-->
</script>
<script type="text/javascript"
  src="http://pagead2.googlesyndication.com/pagead/show_ads.js">
</script>
]]></description>
  <guid>http://thefederalregister.com/d.p/2007-12-21-E7-24896</guid>
  <pubDate>Fri, Dec 21 2007 11:00:00 GMT</pubDate>
</item>
<item>
  <title><![CDATA[  Reduction of Foreign Tax Credit Limitation Categories Under  Section 904(d)]]></title>
  <link>http://thefederalregister.com/d.p/2007-12-21-E7-24783</link>
  <description><![CDATA[ In the Rules and Regulations section in this issue of the 
Federal Register, the IRS is issuing temporary regulations that provide 
guidance relating to the reduction of the number of separate foreign 
tax credit limitation categories under section 904(d) of the Internal 
Revenue Code. Changes to the applicable law were made by the American 
Jobs Creation Act of 2004 (AJCA) reducing the number of section 904(d) 
separate categories from eight to two, effective for taxable years 
beginning after December 31, 2006. The temporary regulations provide 
guidance needed to comply with these changes and affect individuals and 
corporations claiming foreign tax credits. The text of those temporary 
regulations published in this issue of the Federal Register also serves 
as the text of these proposed regulations. This document also provides 
a notice of public hearing on these proposed regulations.
<script type="text/javascript">
<!--
google_ad_client = "pub-2051746026283201";
google_ad_width = 728;
google_ad_height = 15;
google_ad_format = "728x15_0ads_al";
//2007-08-22: federalregister-rss
google_ad_channel = "2005962856";
google_color_border = "CC0000";
google_color_bg = "FFFFFF";
google_color_link = "CC0000";
google_color_text = "000000";
google_color_url = "008000";
//-->
</script>
<script type="text/javascript"
  src="http://pagead2.googlesyndication.com/pagead/show_ads.js">
</script>
]]></description>
  <guid>http://thefederalregister.com/d.p/2007-12-21-E7-24783</guid>
  <pubDate>Fri, Dec 21 2007 11:00:00 GMT</pubDate>
</item>
<item>
  <title><![CDATA[FEDERAL RESERVE SYSTEM ]]></title>
  <link>http://thefederalregister.com/d.p/2007-12-21-E7-24719</link>
  <description><![CDATA[ The OCC, the Board, the FDIC, and the OTS (collectively, the 
``agencies'') are amending their Community Reinvestment Act (CRA) 
regulations to adjust the assetsize thresholds used to define ``small 
bank'' or ``small savings association'' and ``intermediate small bank'' 
or ``intermediate small savings association.'' As required by the CRA 
regulations, the adjustment to the threshold amount is based on the 
annual percentage change in the Consumer Price Index. The agencies are 
also correcting a paragraph heading that is inaccurate as a result of 
annual revisions to the small institution threshold.
<script type="text/javascript">
<!--
google_ad_client = "pub-2051746026283201";
google_ad_width = 728;
google_ad_height = 15;
google_ad_format = "728x15_0ads_al";
//2007-08-22: federalregister-rss
google_ad_channel = "2005962856";
google_color_border = "CC0000";
google_color_bg = "FFFFFF";
google_color_link = "CC0000";
google_color_text = "000000";
google_color_url = "008000";
//-->
</script>
<script type="text/javascript"
  src="http://pagead2.googlesyndication.com/pagead/show_ads.js">
</script>
]]></description>
  <guid>http://thefederalregister.com/d.p/2007-12-21-E7-24719</guid>
  <pubDate>Fri, Dec 21 2007 11:00:00 GMT</pubDate>
</item>
</channel>
</rss>

