Documents

Proposed Collection; Comment Request Relating to Election To Treat a Qualified Revocable Trust as Party of an Estate

Federal Register · Notice · Jun 8, 2023

on continuing information collections, as required by the Paperwork Reduction Act of 1995. … Abstract: Form 8855 is used to make a section 645 election that allows a qualified revocable trust to be treated and taxed (for income tax purposes) as part of its related estate during the election period

Proposed Collection; Comment Request for Form 8693

Federal Register · Notice · Oct 7, 2011

on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … has been claimed, the taxpayer may post a bond in lieu of paying the recapture tax if the building continues to be operated as a qualified low-income building for the remainder of the compliance period

Proposed Collection; Comment Request for Regulation Project

Federal Register · Notice · Nov 16, 2012

on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … These regulations also permit certain acquiring consolidated groups to elect to waive all or a portion of the pre-acquisition carryback period pursuant to section 172(b)(1)(H) for specific losses attributable

Proposed Collection; Comment Request for Form 8611

Federal Register · Notice · Sep 17, 2012

on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13(44 U.S.C. 3506(c)(2)(A)). … If the property is disposed of or if it fails to meet certain requirements over a 15-year compliance period and a bond is not posted, the owner must recapture on Form 8611 part of the credits taken in

Proposed Collection; Comment Request for Form 4255

Federal Register · Notice · May 18, 2009

on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Revenue Code section 50(a) requires that a taxpayer's income tax be increased by the investment credit recapture tax if the taxpayer disposes of investment credit property before the close of the recapture period

Proposed Collection; Comment Request for Regulation Project

Federal Register · Notice · Nov 28, 2012

on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Abstract: Section 1.195-1 of the regulation provides that start-up expenditures may, at the discretion of the taxpayer, be amortized over a period of not less than 60 months beginning with the month

Proposed Collection; Comment Request for Revenue Ruling 2000-8

Federal Register · Notice · Feb 10, 2000

on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … before an employer can automatically include its employees in the employer's section 401(k) plan, the employees must be notified by the employer that they can elect out and they must be given a reasonable period

Proposed Collection; Comment Request for Form 1128

Federal Register · Notice · Nov 25, 2019

on information collections, as required by the Paperwork Reduction Act of 1995. … Abstract: Section 442 of the Internal Revenue Code requires that a change in a taxpayer's annual accounting period be approved by the Secretary.

Proposed Collection; Comment Request for Form 2688

Federal Register · Notice · Feb 20, 1997

Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Form 2688 allows individuals who need additional time to file their U.S. income tax return to request an extension of time to file after the automatic 4- month extension period ends.

Proposed Collection; Comment Request for Form 8693

Federal Register · Notice · Oct 30, 1996

Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … credit has been claimed, the taxpayer may post a bond in lieu of paying the recapture tax if the building continues to be operated as a qualified low-income building for the remainder of the compliance period

Proposed Collection; Comment Request for Form 2688

Federal Register · Notice · Jul 7, 2005

on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Form 2688 allows individuals who need additional time to file their U.S. income tax return to request an extension of time to file after the automatic 4 month extension period ends.

Proposed Collection; Comment Request for Revenue Procedure 98-25

Federal Register · Notice · Feb 12, 2004

on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Such materiality would continue, according to IRS, at least until the period of limitations, including extensions, expires for each tax year.

Proposed Collection; Comment Request for Regulation Project

Federal Register · Notice · Jan 26, 2004

on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Pub. … Abstract: Internal Revenue Code section 194 allows taxpayers to elect to amortize certain reforestation expenditures over a 7-year period if the expenditures meet certain requirements.

Proposed Collection; Comment Request for Form 8693

Federal Register · Notice · Aug 13, 2002

on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Pub. … credit has been claimed, the taxpayer may post a bond in lieu of paying the recapture tax if the building continues to be operated as a qualified low-income building for the remainder of the compliance period

Proposed Collection; Comment Request for Regulation Project

Federal Register · Notice · Dec 18, 1997

Act of 1995, Pub. … Abstract: Internal Revenue Code section 194 allows taxpayers to elect to amortize certain reforestation expenditures over a 7-year period if the expenditures meet certain requirements.

Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions

Federal Register · Proposed Rule · Jul 1, 1999

It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply. … A period of 10 minutes will be allotted to each person for making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed.

Section 1248 Attribution Principles

Federal Register · Proposed Rule · Jun 2, 2006

Request for Comments 1. … comments that are submitted timely to the IRS.

Implementation of Public Law 105-33, Section 9302, Requiring the Qualification of Tobacco Products Importers

Federal Register · Proposed Rule · Dec 22, 1999

(OMB) for review in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … The name of the person submitting the comment is not exempt from disclosure. During the comment period, any person may request an opportunity to present oral testimony at a public hearing.

Guidance Under Section 1032 Relating to the Treatment of a Disposition by An Acquiring Entity of the Stock of a Corporation in a Taxable Transaction

Federal Register · Rule · May 16, 2000

Written comments responding to the notice were received. After consideration of all of the comments, the proposed regulations are adopted as revised by this Treasury decision. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Agency Information Collection Activities: Information Collection Renewal; Comment Request; OCC Supplier Registration Form

Federal Register · Notice · Apr 5, 2019

an information collection, as required by the Paperwork Reduction Act of 1995 (PRA). … methods: 1  Following the close of the 60-Day comment period for this notice, the OCC will publish a notice for 30 days of comment for this collection