Regulations Under Section 706 Regarding Determination of Distributive Shares When a Partner's Interest Changes Amendments to 26 CFR Section 1.263(a)-5 Regarding Treatment of Capitalized Costs Guidance Regarding Selected Issues Under Section 336(e) Regarding Corporate Stock Definition of the "Due Date" for Purposes of Calculating Overpayment Interest Under Section 301.6611(h) Reduction of Fuel Excise Tax Evasion Intra -Group Gross Receipts Under Section 41 Tractors, Trailers, Trucks, and Tires Definition of Dependent and Other Related Provisions Research Expenditures Resulting in Inventory Property Targeted Populations Under Section 45D(e)(2) for the New Market Tax Credit Disallowance of Partnership Loss Transfers and Basis Reduction in Stock of a Corporate Partner Cafeteria Plans Election To Expense Certain Refineries Credit Card Claims Charitable Contributions of Certain Motor Vehicles Clean Renewable Energy Bonds Federal Income Tax Consequences of Transfers Between an Individual Debtor and the Bankruptcy Estate in Cases Under Chapters 7 and 11 of Title 11 of the United States Code Credit for Production From Advanced Nuclear Power Facilities Debt Satisfied by a Partnership Interest Taxpayer Assistance Orders Failure To Maintain List of Advisees With Respect to Reportable Transactions Accuracy -Related Penalties Taxation of Fringe Benefits and Exclusions From Gross Income of Certain Fringe Benefits Limitation on Importation of Built-In Losses Further Guidance Regarding Application of Section 409A and Income Inclusion Requirements for Reorganizations Qualifying Under Section 368(a)(1)(E) or (F) Section 6707 and The Failure To Furnish Information Regarding Reportable Transactions Section 6707A and The Failure To Include on Any Return or Statement Any Information Required To Be Disclosed Under Section 6011 With Respect to a Reportable Transaction Activities Customarily Performed By States and Local Governments Multiple Annuity Starting Date Limitations on Benefits Under Qualified Plans Guidance on Determination of Interest Expense Allocable in a Global Dealing Operation U.S. Source Income Effectively Connected With U.S. Business Source of Income; Source of Guarantee Fee Income Regulation To Delete the Tort Type Rights Test From the Section 104(a)(2) Regulations Circular 230 --Review of Section 10.35 et seq Extensions of Time To File Entity Classification Elections Revision to Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting Regulations Allocation of Costs Under the Simplified Methods Income of Foreign Governments and International Organizations Section 7508A --Regulations Relating to Postponement of Certain Deadlines Section 751(b) Update for Certain Distributions Treated as Sales or Exchanges Interest on Overpayments Recharacterization of Certain Qualifying Income of Publicly Traded Partnerships Stripped Interests in Bond and Preferred Stock Funds

RIN: 1505-AB52 View Related Documents
Title: Revision of Outbound Redelivery Procedures and Liabilities Abstract: Amendment of the condition in an international carrier bond regarding the unlawful disposition of merchandise in order to allow CBP to better control the exportation of merchandise and to have more control over demands for redelivery. Conditions of the bond would be amended to no longer require the merchandise to be labeled as seized and detained for the principal to be required to obtain permission from CBP prior to placing the merchandise on board a conveyance for export or otherwise disposing of the merchandise. Instead of the condition being applicable when CBP labels merchandise, the condition would be applicable when CBP notifies the principal either in writing or electronically that the merchandise has been seized or detained. Priority: Substantive, Nonsignificant Agenda Stage of Rulemaking: Proposed Rule Major: No Unfunded Mandates: No CFR Citation: 19 CFR 113 (To search for a specific CFR, visit the Code of Federal Regulations ) Legal Authority: 19 USC 66; 19 USC 1623 and 1624 Legal Deadline: None Timetable:
Action NPRM Date 03/00/2009 FR Cite
Regulatory Flexibility Analysis Required: No Government Levels Affected: No Federalism: No Energy Affected: No Agency Contact: Linda Shoupe Operations Officer Department of the Treasury Departmental Offices Customs and Border Protection Office of Field Operations 1300 Pennsylvania Avenue NW. Washington , DC 20229 Phone: 202 344-3251
RIN: 1505-AB54 View Related Documents
Title: Centralization of the Continuous Bond Program at the CBP's Revenue Division Abstract: Amendment to reflect CBP's planned centralization of the continuous bond program at the CPB's Revenue Division. Pursuant to this centralization, all continuous bonds would be filed at the CPB's Revenue Division via mail, fax, or in an electronic format. The CPB's Revenue Division would assume most of the bond functions previously performed at the port level, with the noted exception that the authority to approve single transaction bonds will remain with port directors. These changes would support CBP's bond program by ensuring an efficient and uniform approach to the approval, maintenance, and periodic review of continuous bonds. Priority: Substantive, Nonsignificant Agenda Stage of Rulemaking: Proposed Rule Major: Undetermined Unfunded Mandates: No CFR Citation: 19 CFR 101; 19 CFR 113 (To search for a specific CFR, visit the Code of Federal Regulations ) Legal Authority: 19 USC 1623 Legal Deadline: None Timetable:

RIN: 1505-AB60 View Related Documents
Title: Country of Origin of Textile and Apparel Products Abstract: Amendment of the CBP regulations to update, restructure, and consolidate the regulations relating to the country of origin of textile and apparel products. Amendments reflect changes brought about, in part, by the expiration on January 1, 2005, of the Agreement on Textiles and Clothing and the resulting elimination of quotas on the entry of textile and apparel products from World Trade Organization members. The primary regulatory change is the elimination of the requirement that a textile declaration be submitted for all importations of textile and apparel products. In addition, to improve the quality of reporting of the manufacturer of imported textiles and apparel products, the amendments include a requirement that importers identify the manufacturer of such products through a manufacturer identification code. Priority: Substantive, Nonsignificant Agenda Stage of Rulemaking: Final Rule Major: No Unfunded Mandates: No CFR Citation: 19 CFR 12; 19 CFR 102; 19 CFR 141; 19 CFR 144; 19 CFR 146; 19 CFR 163 (To search for a specific CFR, visit the Code of Federal Regulations ) Legal Authority: 5 USC 301; 19 USC 66; 19 USC 1202; 19 USC 1624; 19 USC 3314; 19 USC 3592 Legal Deadline: None Timetable:
Action Interim Final Rule Interim Final Rule Comment Period End Final Action Date 10/05/2005 12/05/2005 02/00/2009 FR Cite 70 FR 58009
Regulatory Flexibility Analysis Required: No Government Levels Affected: No Federalism: No International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest. Agency Contact: Cynthia Reese Senior Attorney, Valuation & Special Program Branch Department of the Treasury Departmental Offices Regulations and Rulings, Office of International Trade Customs and Border Protection 1300 Pennsylvania Avenue NW. Washington , DC 20229 Phone: 202 572-8812 Agency Contact: Robert Abels Operations Officer, Textiles Department of the Treasury Departmental Offices Office of International Trade Customs and Border Protection 1300 Pennsylvania Avenue NW. Washington , DC 20229 Phone: 202 863-6503
RIN: 1505-AB69 View Related Documents
Title: Economic Sanctions Enforcement Procedures for Banking Institutions Abstract: This interim final rule supersedes the proposed rule issued by the Office of Foreign Assets Control (OFAC) on January 29, 2003 (68 FR 4422) to the extent that the proposed rule applied to "banking institutions," as defined in the interim final rule. These administrative procedures are published as an appendix to OFAC's Reporting, Procedures and Penalties Regulations (31 CFR 501). Priority: Substantive, Nonsignificant Agenda Stage of Rulemaking: Final Rule

RIN: 1545-BD82 View Related Documents
Title: Amendments to 26 CFR Section 1.263(a)-5 Regarding Treatment of Capitalized Costs Abstract: The IRS and Treasury Department intend to propose regulations to address the treatment of amounts that facilitate certain tax-free and taxable transactions and other restructurings and that are required to be capitalized under section 263(a) and section 1.263(a)-5. Priority: Substantive, Nonsignificant Agenda Stage of Rulemaking: Proposed Rule Major: Undetermined Unfunded Mandates: Undetermined CFR Citation: 26 CFR 1 (To search for a specific CFR, visit the Code of Federal Regulations ) Legal Authority: 26 USC 263(a); 26 USC 7805
Additional Information: REG-143640-04 Drafting attorney: Angella L. Warren (202) 622-4950 Reviewing attorney: Robert M. Casey (202) 622-4950 Treasury attorney: Dennis Tingey (202) 622-1335 CC: ITA Regulatory Flexibility Analysis Required: No Small Entities Affected: No Energy Affected: No Agency Contact: Angella L. Warren Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW Room 4539 Washington , DC 20224 Phone: 202 622-4950 FAX: 202 622-4579 E-Mail: angella.l.warren@irscounsel.treas.gov Government Levels Affected: No Federalism: No
RIN: 1545-BD84 View Related Documents
Title: Guidance Regarding Selected Issues Under Section 336(e) Regarding Corporate Stock Abstract: The proposed regulations will address the circumstances in which a corporation that owns stock in another corporation, meeting the requirements of section 1504(a)(2), and sells, exchanges, or distributes such an interest, may elect to treat the transaction as a disposition of the assets of such other corporation. Priority: Substantive, Nonsignificant Agenda Stage of Rulemaking: Proposed Rule Major: Undetermined Unfunded Mandates: Undetermined CFR Citation: 26 CFR 1 (To search for a specific CFR, visit the Code of Federal Regulations ) Legal Authority: 26 USC 336; 26 USC 7805 Legal Deadline: None Timetable:
Additional Information: REG-143544-04 Drafting attorney: Mark Weiss (202) 622-7750 Reviewing attorney: Ken Cohen (202) 622-7790 CC: CORP Regulatory Flexibility Analysis Required: No Small Entities Affected: No Energy Affected: No Agency Contact: Mark Weiss Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW Washington , DC 20224 Phone: 202 622-7750 E-Mail: mark.weiss@irscounsel.treas.gov Government Levels Affected: No Federalism: No

Additional Information: REG-130975-08 Drafting attorney: Karlene M. Lesho (202) 622-3090 Reviewing attorney: Melissa C. Liquerman (202) 622-3060 Treasury attorney: Catherine Hughes (202) 622-9407 CC: PSI Regulatory Flexibility Analysis Required: No Small Entities Affected: No Energy Affected: No Related RINs: Related to 1545-BC56 Agency Contact: Karlene M. Lesho Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW Room 4111 Washington , DC 20224 Phone: 202 622-3090 FAX: 202 622-4451 E-Mail: karlene.lesho@irscounsel.treas.gov Government Levels Affected: No Federalism: No
RIN: 1545-BI16 View Related Documents
Title: Additional Rules Regarding Hybrid Retirement Plans Abstract: The regulations will provide additional guidance regarding the rules for hybrid retirement plans that were added by the Pension Protection Act of 2006. Priority: Substantive, Nonsignificant Agenda Stage of Rulemaking: Proposed Rule Major: No Unfunded Mandates: Undetermined CFR Citation: 26 CFR 1.411(a)(13)-1; 26 CFR 1.411(b)(5)-1 (To search for a specific CFR, visit the Code of Federal Regulations ) Legal Authority: 26 USC 411(b)(5); 26 USC 7805 Legal Deadline: None Timetable:
Additional Information: REG-132554-08 Drafting attorney: Lauson C. Green (202) 622-6090 Reviewing attorney: Linda S. Marshall (202) 622-6090 CC: TEGE Regulatory Flexibility Analysis Required: No Small Entities Affected: Business; Governmental Government Levels Affected: Undetermined
Jurisdictions; Organizations Energy Affected: No Agency Contact: Lauson C. Green Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW Room 4422 Washington , DC 20224 Phone: 202 622-6090 FAX: 202 927-1851 E-Mail: lauson.c.green@irscounsel.treas.gov
RIN: 1545-BI17 View Related Documents
Title: Guidance Regarding the Treatment of a Distributing Corporation's Distribution of Property to Member-Creditors Abstract: The proposed rule will provide guidance on the treatment of a distributing corporation's distribution of property received from controlled to creditors that are members of the distributing consolidated group. Priority: Substantive, Nonsignificant Agenda Stage of Rulemaking: Proposed Rule Major: No Unfunded Mandates: Undetermined CFR Citation: 26 CFR 1 (To search for a specific CFR, visit the Code of Federal Regulations ) Legal Authority: 26 USC 1502; 26 USC 7805 Legal Deadline: None Timetable:

Action NPRM NPRM Comment Period End Date 02/28/2008 05/28/2008 FR Cite 73 FR 10716
Additional Information: REG-124590-07 Drafting attorney: Ethan A. Atticks (202) 622-3840 Reviewing attorney: Phyllis E. Marcus (202) 622-3840 CC: INTL Regulatory Flexibility Analysis Required: No Small Entities Affected: No Energy Affected: No Agency Contact: Ethan A. Atticks Senior Technical Reviewer Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW Washington , DC 20224 Phone: 202 622-3840 Government Levels Affected: No Federalism: No
RIN: 1545-BG12 View Related Documents
Title: Medical and Accident Insurance Benefits Under Qualified Plans Abstract: These are proposed regulations under section 402(a) of the Internal Revenue Code regarding the tax treatment of payments by qualified plans for medical or accident insurance. The regulations also contain proposed conforming amendments to the regulations. These regulations would affect administrators of, and participants and beneficiaries in, qualified plans. Priority: Substantive, Nonsignificant Agenda Stage of Rulemaking: Final Rule Major: No Unfunded Mandates: No CFR Citation: 26 CFR 1 (To search for a specific CFR, visit the Code of Federal Regulations ) Legal Authority: 26 USC 402; 26 USC 7805; PL 109-280, sec 845 Legal Deadline: None Timetable:
Action NPRM NPRM Comment Period End Public Hearing Final Action Date 08/20/2007 11/19/2007 12/06/2007 12/00/2008 FR Cite 72 FR FR FR 46421
Additional Information: REG-148393-06 Drafting attorney: Pamela R. Kinard (202) 622-6060 Reviewing attorney: Lisa Mojiri-Azad (202) 622-6080 CC: TEGE Regulatory Flexibility Analysis Required: No Small Entities Affected: Business; Governmental Jurisdictions Energy Affected: No Agency Contact: Pamela R. Kinard Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW Room 4424 Washington , DC 20224 Phone: 202 622-6060 FAX: 202 927-1851 E-Mail: pamela.r.kinard@irscounsel.treas.gov Government Levels Affected: Local; State Federalism: No
RIN: 1545-BG13 View Related Documents
Title: Withdrawal of Regulations Under Old Section 6323(B)(10) Abstract: The proposed regulations provide guidance on the deletion of dollar limits and other references to make regulation conform to the current version of 26 U.S.C. 6323. Priority: Info./Admin./Other Agenda Stage of Rulemaking: Final Rule Major: No Unfunded Mandates: Undetermined CFR Citation: 26 CFR 301.6323(b)-1(j); 26 CFR 301.6323(g)-1(c)(1)(3) (To search for a specific CFR, visit the Code of Federal Regulations ) Legal Authority: 26 USC 6323; 26 USC 7805 Legal Deadline: None Timetable:
Action NPRM NPRM Comment Period End Final Action Date 04/17/2008 06/16/2008 12/00/2008 FR Cite 73 FR FR 20877
Additional Information: REG-141998-06 Drafting attorney: Debra A. Kohn (202) 622-3600 Reviewing attorney: Pamela W. Fuller (202) 622-3600 CC: PA: Branch 3 Regulatory Flexibility Analysis Required: No Small Entities Affected: No Energy Affected: No Related RINs: Related to 1545-BG79 Agency Contact: Debra A. Kohn Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW Washington , DC 20224 Phone: 202 622-3600 E-Mail: debra.a.kohn@irscounsel.treas.gov Government Levels Affected: No Federalism: No

Action NPRM Source Statutory Description Pursuant to section 702 of PPA '06, regulations must be prescribed addressing the application of the rules set forth in section 701 of PPA '06 where the conversion of a plan to a hybrid plan is made. Date 08/16/2007
Action NPRM NPRM Comment Period End Public Hearing Final Action Date 12/28/2007 03/27/2008 06/06/2008 12/00/FR 24186 FR Cite 72 FR 73680
Additional Information: REG-104946-07 Drafting attorney: Lauson C. Green (202) 622-6090 Reviewing attorney: Linda S. Marshall (202) 622-8012 Treasury attorney: Harlan Weller (202) 622-1001 CC: TEGE Regulatory Flexibility Analysis Required: No Small Entities Affected: Business; Organizations Agency Contact: Lauson C. Green Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW Room 4422 Washington , DC 20224 Phone: 202 622-6090 FAX: 202 927-1851 E-Mail: lauson.c.green@irscounsel.treas.gov Government Levels Affected: Federal; Local; State; Tribal Federalism: No
RIN: 1545-BG41 View Related Documents
Title: Guidance on Arbitrage Abstract: The notice of proposed rulemaking provides that the Department of the Treasury and the Internal Revenue Service propose to provide guidance on arbitrage under section 148 of the Internal Revenue Code. Priority: Substantive, Nonsignificant Agenda Stage of Rulemaking: Final Rule Major: Undetermined Unfunded Mandates: No CFR Citation: 26 CFR 1.148-0 and 1.148-1; 26 CFR 1.148-3 to 1.148-5; 26 CFR 1.148-8; 26 CFR 1.148-11 (To search for a specific CFR, visit the Code of Federal Regulations ) Legal Authority: 26 USC 148; 26 USC 7805 Legal Deadline: None Timetable:
Action NPRM NPRM Comment Period End Public Hearing Final Action Date 09/26/2007 12/26/2007 01/30/2008 12/00/2008 FR Cite 72 FR 546606
Additional Information: REG-106143-07 Drafting attorney: Aviva M. Roth (202) 622-3353 Reviewing attorney: Johanna Som de Cerff (202) 622-4438 Treasury attorney: John Cross (202) 622-1322 CC: FIP Regulatory Flexibility Analysis Required: No Federalism: No Agency Contact: Aviva M. Roth Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW Room 4013 Washington , DC 20224 Phone: 202 622-3353 E-Mail: aviva.m.roth@irscounsel.treas.gov Government Levels Affected: Local; State

RIN: 1545-BG48

Title: Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual Abstract: The proposed regulations would provide guidance relating to the interaction of the requirements under section 4980F of the Internal Revenue Code with a plan amendment that is permitted to reduce benefits accrued before the plan amendment's applicable amendment date. The proposed regulations would also reflect changes made to section 4980F of the Code by the Pension Protection Act of 2006, Public Law 109-280 (120 Stat. 780). Priority: Substantive, Nonsignificant Agenda Stage of Rulemaking: Final Rule Major: No Unfunded Mandates: Undetermined CFR Citation: 26 CFR 1.411(d)-3(a)(1); 26 CFR 54.4980F-1 (To search for a specific CFR, visit the Code of Federal Regulations ) Legal Authority: 26 USC 4980F; 26 USC 7805; secs 103(b)(1)(B), 111, 113(a)(1)(B), 402, 502, 1107 of Pension Protection Act of 2006, PL 109-280, 120 Stat 780 Legal Deadline: None Timetable:

Action NPRM NPRM Comment Period End Final Action Date 03/31/2008 06/30/2008 12/00/2008 FR Cite 73 FR 16797
Additional Information: REG-119518-07 Drafting attorney: R. Matthew Kelley (202) 622-7900 Reviewing attorney: Donna M. Crisalli (202) 622-7900 Treasury attorney: Eric San Juan (202) 622-0224 CC: ITA Regulatory Flexibility Analysis Required: No Government Levels Affected: No
Small Entities Affected: No Energy Affected: No Agency Contact: R. Matthew Kelley Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW Washington , DC 20224 Phone: 202 622-7900 FAX: 202 622-0235 E-Mail: r.matthew.kelley@irscounsel.treas.gov
RIN: 1545-BH01 View Related Documents
Title: Circular 230--Revision of Section 10.34 Abstract: The proposed regulations modify the standards with respect to tax returns under section 10.34 of Circular 230. Priority: Substantive, Nonsignificant Agenda Stage of Rulemaking: Final Rule Major: No Unfunded Mandates: Undetermined CFR Citation: 31 CFR 10.34 (To search for a specific CFR, visit the Code of Federal Regulations ) Legal Authority: 31 USC 330; 26 USC 7805 Legal Deadline: None Timetable:
Action NPRM NPRM Comment Period End Final Action Date 09/26/2007 10/26/2007 12/00/2008 FR Cite 72 FR 54621
Additional Information: REG-138637-07 Drafting attorney: Matthew S. Cooper (202) 622-4940 Reviewing attorney: Richard S. Goldstein (202) 622-3400 Treasury attorney: Anita Soucy (202) 622-1766 CC: PA: Branch 2 Regulatory Flexibility Analysis Required: No Federalism: No Energy Affected: No Agency Contact: Matthew S. Cooper Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW Room 5135 Washington , DC 20224 Phone: 202 622-4940 FAX: 202 622-1585 E-Mail: matthew.s.cooper@irscounsel.treas.gov Government Levels Affected: No
RIN: 1545-BH04 View Related Documents
Title: Diversification Requirements for Certain Defined Contribution Plans Abstract: The proposed regulations will provide guidance on the implementation of the new diversification requirements for

certain defined contribution plans.
Priority: Substantive, Nonsignificant Agenda Stage of Rulemaking: Final Rule Major: No Unfunded Mandates: No CFR Citation: 26 CFR 1 (To search for a specific CFR, visit the Code of Federal Regulations ) Legal Authority: 26 USC 401(a)(35)-1; 26 USC 901 of Pension Protection Act of 2006, PL 109-280, 120 Stat 780; 26 USC 7805 Legal Deadline: None Timetable:
Action NPRM NPRM Comment Period End Final Action Date 01/03/2008 04/02/2008 12/00/2008 FR Cite 73 FR 421
Additional Information: REG-136701-07 Drafting attorney: Dana A. Barry (202) 622-7424 Reviewing attorney: Lisa MojiriAzad (202) 622-6080 Treasury attorney: William Bortz (202) 622-1352 CC: TEGE Regulatory Flexibility Analysis Required: No Small Entities Affected: No Energy Affected: No Agency Contact: Dana A. Barry Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW Room 4429 Washington , DC 20224 Phone: 202 622-7424 FAX: 202 971-1851 E-Mail: dana.a.barry@irscounsel.treas.gov Government Levels Affected: No Federalism: No
RIN: 1545-BH07 View Related Documents
Title: Measurement of Liabilities and Assets for Pension Funding Purposes Abstract: These regulations will provide guidance on the determination of benefit liabilities and assets for purposes of the funding requirements that apply to single employer defined benefit pension plans. Priority: Substantive, Nonsignificant Agenda Stage of Rulemaking: Final Rule Major: No Unfunded Mandates: No CFR Citation: 26 CFR 1.430(d)-1; 26 CFR 1.430(g)-1; 26 CFR 1.430(h)(2)-1; 26 CFR 1.430(i)-1 (To search for a specific CFR, visit the Code of Federal Regulations ) Legal Authority: 26 USC 7701; 26 USC 430; 26 USC 7805 Legal Deadline: None Timetable:
Action NPRM NPRM Comment Period End Public Hearing Final Action Date 12/31/2007 03/31/2008 05/29/2008 12/00/FR 21860 FR Cite 72 FR 74215
Additional Information: REG-139236-07 Drafting attorney: Lauson C. Green (202) 622-6090 Reviewing attorney: Linda S. Marshall (202) 622-8012 CC: TEGE
Regulatory Flexibility Analysis Required: No Small Entities Affected: Business; Organizations Energy Affected: No Agency Contact: Lauson C. Green Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW Room 4422 Washington , DC 20224 Phone: 202 622-6090 FAX: 202 927-1851 E-Mail: lauson.c.green@irscounsel.treas.gov

RIN: 1545-BH48 View Related Documents
Title: Remedial Actions Applicable to Tax-Exempt Bonds Issued By State and Local Governments Abstract: These regulations provide certain remedial actions for tax-exempt bonds issued by state and local governments. Priority: Substantive, Nonsignificant Agenda Stage of Rulemaking: Final Rule Major: No Unfunded Mandates: No CFR Citation: 26 CFR 1.141-12; 26 CFR 1.141-15 (To search for a specific CFR, visit the Code of Federal Regulations ) Legal Authority: 26 USC 7805 Legal Deadline: None Timetable:
Additional Information: REG-155856-07 Drafting attorney: Zoran Stojanovic (202) 622-3721 Reviewing attorney: Johanna Som de Cerff (202) 622-4438 Treasury attorney: John Cross (202) 622-1322 CC: FIP Regulatory Flexibility Analysis Required: No Small Entities Affected: Governmental Jurisdictions Related RINs: Related to 1545-BB23; Related to 1545BC07; Related to 1545-BC40 Agency Contact: Zoran Stojanovic Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW Room 4013 Washington , DC 20224 Phone: 202 622-3721 FAX: 202 622-4437 E-Mail: zoran.stojanovic@irscounsel.treas.gov Government Levels Affected: Local; State Federalism: No
RIN: 1545-BH50 View Related Documents
Title: Accrual Rules for Defined Benefit Plans Abstract: These regulations will provide guidance on the application of the accrual rules for defined benefit plans in cases where plan benefits are determined on the basis of the greater of two or more separate formulas. Priority: Substantive, Nonsignificant Agenda Stage of Rulemaking: Final Rule Major: No Unfunded Mandates: Undetermined CFR Citation: 26 CFR 1.411(b)-1 (To search for a specific CFR, visit the Code of Federal Regulations ) Legal Authority: 26 USC 7701; 26 USC 411; 26 USC 7805 Legal Deadline: None Timetable:
Action NPRM NPRM Comment Period End Outlines of Topics Due Public Hearing Final Action Date 06/18/2008 09/16/2008 09/24/2008 10/15/2008 06/00/2009 FR Cite 73 FR 34665
Additional Information: REG-100464-08 Drafting attorney: Lauson C. Green (202) 622-6090 Reviewing attorney: Linda S. Marshall (202) 622-8012 CC: TEGE Regulatory Flexibility Analysis Required: No Small Entities Affected: Business; Organizations Energy Affected: No Agency Contact: Lauson C. Green Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW Room 4422 Washington , DC 20224 Phone: 202 622-6090 FAX: 202 927-1851 E-Mail: lauson.c.green@irscounsel.treas.gov Government Levels Affected: No Federalism: No

Additional Information: REG-127147-04 Drafting attorney: Stephen B. Tackney (202) 622-6030 Treasury attorney: Helen Morrison (202) 622-1357 CC: TEGE Regulatory Flexibility Analysis Required: No Small Entities Affected: No Energy Affected: No Agency Contact: Stephen B. Tackney Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW Room 4030 Washington , DC 20224 Phone: 202 622-6030 FAX: 202 622-7865 E-Mail: stephen.b.tackney@irscounsel.treas.gov Government Levels Affected: No Federalism: No
RIN: 1545-BD81 View Related Documents
Title: Update and Revision of Treasury Regulation Sections 1.381(c)(4) and (5)-1 Abstract: The proposed amendments will focus on how to determine the principal accounting method; how taxpayers will procedurally change their accounting methods when they're not permitted to use or prefer not to use the principal accounting method; how taxpayers will reflect the difference in computing taxable income when they change their accounting methods; reconciling Treasury Regulation section 1.381(c)(4) language, terms, and conditions with Treasury Regulation section 1.381(c)(5); and reordering, simplifying, and indexing Treasury Regulation sections 1.381 (c)(4) and (5). Priority: Substantive, Nonsignificant Agenda Stage of Rulemaking: Long-term Action Major: No Unfunded Mandates: No CFR Citation: 26 CFR 1 (To search for a specific CFR, visit the Code of Federal Regulations ) Legal Authority: 26 USC 381(c)(4) and 381(c)(5); 26 USC 7805 Legal Deadline: None Timetable:
Action NPRM NPRM Comment Period End Final Action Date 11/16/2007 02/14/2008 12/00/2009 FR Cite 72 FR 64545
Additional Information: REG-151884-03 Drafting attorney: Cheryl L. Oseekey (202) 622-4970 Reviewing attorney: Roy A. Hirschhorn (202) 622-4970 Treasury attorney: Brandon Carlton (202) 622-6865 CC: ITA Regulatory Flexibility Analysis Required: No Small Entities Affected: No Energy Affected: No Agency Contact: Cheryl L. Oseekey General Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW Washington , DC 20224 Phone: 202 622-4970 Government Levels Affected: No Federalism: No

RIN: 1545-BH26 View Related Documents
Title: Penalty for Erroneous Claim for Refund or Credit Abstract: Section 8247 of the U.S. Troop Readiness, Veterans Care, Katrina Recovery, and Iraq Accountability Act, which became law on May 25, 2007, enacted section 6676 of the Internal Revenue Code. Section 6676 imposes a penalty of 20 percent of the excessive amount of an erroneous claim for refund or credit. These temporary regulations establish the Services regulatory guidance regarding the penalty. Priority: Substantive, Nonsignificant Agenda Stage of Rulemaking: Long-term Action Major: No Unfunded Mandates: No CFR Citation: 26 CFR 1.6676 (To search for a specific CFR, visit the Code of Federal Regulations ) Legal Authority: 26 USC 6676; 26 USC 7805 Legal Deadline: None Timetable:
Additional Information: REG-138718-07 Drafting attorney: Charles W. Gorham (202) 622-3630 Reviewing attorney: Joseph W. Clark (202) 622-3630 CC: PA: Branch 4 Regulatory Flexibility Analysis Required: No Small Entities Affected: No Energy Affected: No Related RINs: Related to 1545-BH25 Agency Contact: Charles W. Gorham Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW Washington , DC 20224 Phone: 202 622-3630 FAX: 202 622-3614 E-Mail: charles.w.gorham@irscounsel.treas.gov Government Levels Affected: No Federalism: No
RIN: 1545-BH37 View Related Documents
Title: Extended Periods of Limitations on Assessment for Fraud of Someone Other Than The Taxpayer and for Undisclosed Listed Transactions Abstract: Proposed regulations are needed to (1) Clarify current regulations under section 6501(c)(1) with respect to fraud of someone other than the taxpayer and (2) provide guidance on section 6501(c)(10), which was enacted October 22, 2004. Priority: Substantive, Nonsignificant Agenda Stage of Rulemaking: Long-term Action Major: No Unfunded Mandates: Undetermined CFR Citation: 26 CFR 301.6501(c)-1 (To search for a specific CFR, visit the Code of Federal Regulations ) Legal Authority: 26 USC 6501; 26 USC 7805 Legal Deadline: None Timetable:

Next Action Undetermined

Additional Information: REG-160871-04 Drafting attorney: Audra M. Dineen (202) 622-4910 Reviewing attorney: Charles A. Hall (202) 622-4910 CC: PA: Branch 1 Regulatory Flexibility Analysis Required: Undetermined Federalism: No Energy Affected: No Agency Contact: Audra M. Dineen Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW Washington , DC 20224 Phone: 202 622-4910 FAX: 202 622-1585 E-Mail: audra.m.dineen@irscounsel.treas.gov Government Levels Affected: No
RIN: 1545-BH38 View Related Documents
Title: Guidance on Arbitrage II Abstract: The notice of proposed rulemaking provides that the Department of the Treasury and the Internal Revenue Service propose to provide guidance on arbitrage under section 148 of the Internal Revenue Code. Priority: Substantive, Nonsignificant Agenda Stage of Rulemaking: Long-term Action Major: Undetermined Unfunded Mandates: Undetermined CFR Citation: 26 CFR 1.148-0 to 1.148-6; 26 CFR 1.148-9; 26 CFR 1.148-11; 26 CFR 1.150-1;. (To search for a specific CFR, visit the Code of Federal Regulations ) Legal Authority: 26 USC 148; 26 USC 7805 Legal Deadline: None Timetable:

RIN: 1550-AC23 View Related Documents
Title: Prohibited Service at Savings and Loan Holding Companies Abstract: OTS adopted an interim final rule implementing section 710(a) of the Financial Services Regulatory Relief Act of 2006, which added a new section 19(e) to the Federal Deposit Insurance Act (FDIA). Section 19(e) of the FDIA prohibits any person who has been convicted of any criminal offense involving dishonesty or a breach of trust, or money laundering, or has agreed to enter into a pretrial diversion or similar program in connection with a prosecution for such an offense from holding certain positions with respect to a savings and loan holding company (SLHC). OTS is adopting a final rule implementing section 19(e) of the FDIA. The final rule describes the actions that are prohibited under the statute and describes procedures for applying for an OTS order granting a case-by-case exemption. Priority: Substantive, Nonsignificant Agenda Stage of Rulemaking: Final Rule Major: Undetermined Unfunded Mandates: No CFR Citation: 12 CFR 509; 12 CFR 585 (To search for a specific CFR, visit the Code of Federal Regulations ) Legal Authority: 5 USC 504; 5 USC 554 to 557; 12 USC 1464; 12 USC 1467 to 1467a; 12 USC 1468; 12 USC 1817(j); 12 USC 1818; 12 USC 1820(k); 12 USC 1829(e); 12 USC 3349; 12 USC 4717; 15 USC 78(l); 15 USC 78o-5; 28 USC 2461 note; 31 USC 5321; 42 USC 4012a; 12 USC 1462 to 1462a; 12 USC 1463 Legal Deadline: None Timetable:
Action Interim Final Rule Interim Final Rule Comment Period End Interim Final Rule Effective Final Rule Date 05/08/2007 07/09/2007 02/29/2008 11/00/2008 FR Cite 72 FR 25948
Regulatory Flexibility Analysis Required: No Small Entities Affected: No Energy Affected: No Related RINs: Previously Reported as 1550-AC14 Agency Contact: Donna Deale
Director of Holding Companies and Affiliates Department of the Treasury Office of Thrift Supervision 1700 G Street NW. Washington , DC 20552 Phone: 202 906-7488 Agency Contact: Marvin L. Shaw Senior Attorney Department of the Treasury Office of Thrift Supervision 1700 G Street NW. Washington , DC 20552 Phone: 202 906-6639
RIN: 1550-AC15 View Related Documents
Title: Optional Charter Provisions in Mutual Holding Company Structures Abstract: OTS is proposing to amend its mutual holding company (MHC) regulations to permit certain MHC subsidiaries to adopt an optional charter provision that would prohibit any person from acquiring, or offering to acquire, beneficial ownership of more than 10 percent of the MHC subsidiary's minority stock (stock held by persons other than the subsidiary's MHC). Priority: Substantive, Nonsignificant Agenda Stage of Rulemaking: Completed Action Major: No Unfunded Mandates: No CFR Citation: 12 CFR 575 (To search for a specific CFR, visit the Code of Federal Regulations ) Legal Authority: 12 USC 1462 to 1462a; 12 USC 1463 and 1464; 12 USC 1467a; 12 USC 1828; 12 USC 2901 Legal Deadline: None Timetable: