The Federal Register

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

Tue, Oct 27 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 9846 and Revenue Procedure 9744, LIFO Conformity Requirement.

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.

Submission for OMB Review; Comment Request

Tue, Oct 27 2009 11:00:00 GMT

October 20, 2009.

The Department of Treasury will submit the following public information collection requirement(s) to OMB for review and clearance under the Paperwork Reduction Act of 1995, Public Law 10413 on or after the date of publication of this notice. Copies of the submission(s) may be obtained by calling the Treasury Bureau Clearance Officer listed. Comments regarding this information collection should be addressed to the OMB reviewer listed and to the Treasury Department Clearance Officer, Department of the Treasury, Room 11000, 1750 Pennsylvania Avenue, NW., Washington, DC 20220.

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.

Risk-Based Capital Standards: Advanced Capital Adequacy Framework

Tue, Oct 27 2009 11:00:00 GMT

The proposed information collection request (ICR) described below has been submitted to the Office of Management and Budget (OMB) for review and approval, as required by the Paperwork Reduction Act of 1995. OTS is soliciting public comments on the proposal.

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.