Agency Rule List - Fall 2017


Department of the Treasury

Agency Agenda Stage of Rulemaking Title RIN
TREAS/DO Long-Term Actions Assessment of Fees for Large Bank Holding Companies and Nonbank Financial Companies Supervised by the Federal Reserve to Cover the Expenses of the Financial Research Fund 1505-AC42
TREAS/CUSTOMS Long-Term Actions Harbor Maintenance Tax 1515-AD40
TREAS/CUSTOMS Long-Term Actions Prior Disclosure and Lost Duty or Revenue Demands When Penalty Claim Not Issued 1515-AD64
TREAS/IRS Long-Term Actions Foreign Tax Credit: Notification of Foreign Tax Redeterminations 1545-AC09
TREAS/IRS Long-Term Actions Definition of Cash Value 1545-AQ70
TREAS/IRS Long-Term Actions Definition of "Highly Compensated Employee" 1545-AQ74
TREAS/IRS Long-Term Actions Special Rules Relating to Transfers of Intangibles to Foreign Corporations 1545-AY41
TREAS/IRS Long-Term Actions Exclusion From Gross Income of Previously Taxed Earnings and Profits, and Adjustments to Basis of Stock in Controlled Foreign Corporations and of Other Property 1545-AY54
TREAS/IRS Long-Term Actions Notional Principal Contracts; Contingent Nonperiodic Payments 1545-BB82
TREAS/IRS Long-Term Actions Notarized Statements of Purchase 1545-BC11
TREAS/IRS Long-Term Actions Coordination of United States and Certain Possessions Income Taxes 1545-BC54
TREAS/IRS Long-Term Actions HIPAA Portability: Special Enrollment Procedures, Tolling, and Interaction With FMLA 1545-BD51
TREAS/IRS Long-Term Actions Reduction of Fuel Excise Tax Evasion 1545-BE03
TREAS/IRS Long-Term Actions Interest on Overpayments 1545-BG42
TREAS/IRS Long-Term Actions Compensation for Labor or Personal Services: Artists and Athletes 1545-BG57
TREAS/IRS Long-Term Actions Stripped Interests in Bond and Preferred Stock Funds 1545-BG61
TREAS/IRS Long-Term Actions Certain Payments Made Pursuant to a Securities Lending Transaction or a Sale-Repurchase Transaction 1545-BG69
TREAS/IRS Long-Term Actions Patented Tax Strategy Transactions 1545-BG76
TREAS/IRS Long-Term Actions Interest on Deferred Tax Liability for Contingent Payment Sales Under Section 453(A) 1545-BH10
TREAS/IRS Long-Term Actions Regulations Regarding the Application of Section 172(h) (Corporate Equity Reduction Interest Losses) to a Consolidated Group 1545-BH16
TREAS/IRS Long-Term Actions Security for Payment of Estate Tax in Installments 1545-BH17
TREAS/IRS Long-Term Actions The Allocation of Consideration and Allocation and Recovery of Basis in Transactions Involving Corporate Stock or Securities 1545-BH35
TREAS/IRS Long-Term Actions Special Estate Tax Lien 1545-BH43
TREAS/IRS Long-Term Actions Exchange of Property for an Annuity 1545-BH47
TREAS/IRS Long-Term Actions Accrual Rules for Defined Benefit Plans 1545-BH50
TREAS/IRS Long-Term Actions Guidance Under Section 382(h)(6) Regarding Built-In Gains 1545-BH57
TREAS/IRS Long-Term Actions Exchanges of Stock or Securities 1545-BH76
TREAS/IRS Long-Term Actions Attribute Reduction Following Reorganizations 1545-BH86
TREAS/IRS Long-Term Actions Genetic Information Nondiscrimination Act 1545-BI02
TREAS/IRS Long-Term Actions Information Reporting on Transactions With Foreign Trusts and on Large Foreign Gifts 1545-BI04
TREAS/IRS Long-Term Actions Regulations Under Section 1441(a) Relating to Withholding of Tax on Certain U.S. Source Income Paid to U.S. Agents of Foreign Persons 1545-BI05
TREAS/IRS Long-Term Actions Guidance Regarding the Treatment of a Distributing Corporation's Distribution of Property to Member-Creditors 1545-BI17
TREAS/IRS Long-Term Actions Guidance Regarding the PFIC Income Test and Certain PFIC Subsidiaries 1545-BI25
TREAS/IRS Long-Term Actions Certain Changes in Percentage Ownership Attributable to Fluctuations in Value 1545-BI48
TREAS/IRS Long-Term Actions Additional Rules Regarding Pension Plan Funding and Benefit Restrictions 1545-BI55
TREAS/IRS Long-Term Actions Tax Accounting Elections on Behalf of Foreign Corporations 1545-BI63
TREAS/IRS Long-Term Actions Relief From Joint and Several Liabilities 1545-BI82
TREAS/IRS Long-Term Actions Section 482 Services Regulations--Cooperation Rule With Global Dealing Operations 1545-BI87
TREAS/IRS Long-Term Actions Rules Determining Available Generation-Skipping Transfer (GST) Exemption When Relief Is Granted to Make a Timely Allocation 1545-BJ10
TREAS/IRS Long-Term Actions Elimination of Circular Adjustments to Basis; Absorption of Losses 1545-BJ29
TREAS/IRS Long-Term Actions Items of Income of S Corporation 1545-BJ67
TREAS/IRS Long-Term Actions Medical and Dental Expenses 1545-BJ73
TREAS/IRS Long-Term Actions Modifications to Definition of United States Property Under Section 956 1545-BK10
TREAS/IRS Long-Term Actions Amendments to the Residency Rules Involving U.S. Possessions 1545-BK18
TREAS/IRS Long-Term Actions Encouraging New Markets Tax Credit Non-Real Estate Investments 1545-BK21
TREAS/IRS Long-Term Actions Swap Exclusion for Section 1256 Contracts 1545-BK22
TREAS/IRS Long-Term Actions Relief From Joint and Several Tax Liabilities 1545-BK51
TREAS/IRS Long-Term Actions Overall Foreign Loss Recapture on Property Dispositions 1545-BK55
TREAS/IRS Long-Term Actions Guidance Under Section 904(d)(6) 1545-BK60
TREAS/IRS Long-Term Actions Guidance Under Section 904(d)(6) (Temporary) 1545-BK61
TREAS/IRS Long-Term Actions Amount of the Penalty Under Section 6707A, as Amended by the Small Business Jobs Act of 2010 1545-BK62
TREAS/IRS Long-Term Actions Clarification of the Meaning of the Arm's-Length Standard for Transfer Pricing Purposes 1545-BK69
TREAS/IRS Long-Term Actions Clarification of the Meaning of the Arm's-Length Standard for Transfer Pricing Purposes (Temporary) 1545-BK70
TREAS/IRS Long-Term Actions Special Rule for Determining the Value of the Loss Corporation's Pre-Change Assets 1545-BK77
TREAS/IRS Long-Term Actions Section 280(A) Deduction Limitation Regulations 1545-BK78
TREAS/IRS Long-Term Actions Definition of a Taxpayer 1545-BL02
TREAS/IRS Long-Term Actions Definition of a Taxpayer (Temporary) 1545-BL03
TREAS/IRS Long-Term Actions Estate Planning Entities as S Corporation Shareholders 1545-BL09
TREAS/IRS Long-Term Actions Deferral of Section 987 Gain and Loss 1545-BL11
TREAS/IRS Long-Term Actions Failure to File Notification of Foreign Tax Redeterminations 1545-BL14
TREAS/IRS Long-Term Actions Failure to File Notification of Foreign Tax Redeterminations (Temporary) 1545-BL15
TREAS/IRS Long-Term Actions Guidance on Gross Proceeds Withholding 1545-BL16
TREAS/IRS Long-Term Actions Low-Income Taxpayer Clinics 1545-BL32
TREAS/IRS Long-Term Actions Guidance Under Sections 864 and 865 With Respect to Gain From the Disposition of Partnership Interest 1545-BL45
TREAS/IRS Long-Term Actions Treatment of Shareholders of Certain Passive Foreign Investment Companies 1545-BL63
TREAS/IRS Long-Term Actions Guidance for Tax-Exempt Organizations on Political Campaign Intervention 1545-BL81
TREAS/IRS Long-Term Actions Finalization of Proposed Section 6046 Regulations 1545-BL83
TREAS/IRS Long-Term Actions Additional Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B) 1545-BL85
TREAS/IRS Long-Term Actions Regulations Relating to Verification Requirements of Sponsoring Entities for Chapter 4 Withholding Purposes 1545-BL96
TREAS/IRS Long-Term Actions Election in Respect of Losses Attributable to a Disaster (Temporary) 1545-BM03
TREAS/IRS Long-Term Actions Disguised Payments for Services 1545-BM12
TREAS/IRS Long-Term Actions Allocation and Apportionment of Income and Expense Attributable to Certain Partnership Loans 1545-BM15
TREAS/IRS Long-Term Actions Allocation and Apportionment of Income and Expense Attributable to Certain Partnership Loans (Temporary) 1545-BM16
TREAS/IRS Long-Term Actions Triangular Reorganizations Involving Foreign Corporations 1545-BM19
TREAS/IRS Long-Term Actions Covered Asset Acquisitions 1545-BM36
TREAS/IRS Long-Term Actions Characterization of Certain Cloud Transactions 1545-BM41
TREAS/IRS Long-Term Actions Guidance Under Section 1367 Regarding Basis Ordering Rules of Certain Suspended Losses 1545-BM42
TREAS/IRS Long-Term Actions Regulations Governing Practice Before the Internal Revenue Service 1545-BM55
TREAS/IRS Long-Term Actions Allocation of Creditable Foreign Taxes 1545-BM56
TREAS/IRS Long-Term Actions Exception to Passive Income Characterization of Certain Insurance Companies With Respect to Passive Foreign Investment Companies 1545-BM69
TREAS/IRS Long-Term Actions Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity 1545-BM77
TREAS/IRS Long-Term Actions Information Reporting on Transactions With Foreign Trusts and on Large Foreign Gifts (Temporary) 1545-BM79
TREAS/IRS Long-Term Actions Exception to Foreign Personal Holding Company Income for Foreign Currency Gain or Loss 1545-BM80
TREAS/IRS Long-Term Actions Section 752 and Recourse Liabilities 1545-BM83
TREAS/IRS Long-Term Actions Self-Employment Tax Treatment of Partners in a Partnership that Owns a Disregarded Entity (Temporary) 1545-BM87
TREAS/IRS Long-Term Actions Ownership Attribution for Purposes of Determining Whether a Person is Related to a Controlled Foreign Corporation 1545-BM90
TREAS/IRS Long-Term Actions Regulations Relating to Refunds and Credits Under Chapter 3, Chapter 4, and Related Withholding Provisions 1545-BM92
TREAS/IRS Long-Term Actions Regulations Relating to Refunds and Credits Under Chapter 3, Chapter 4, and Related Withholding Provisions (Temporary) 1545-BM93
TREAS/IRS Long-Term Actions Rules Relating to Refunds of Foreign Tax for Which an Election was Made Under Section 853 1545-BN01
TREAS/IRS Long-Term Actions Modifications to the Section 6011 Regulations 1545-BN04
TREAS/IRS Long-Term Actions Deemed Distributions Under Section 305(c) of Stock and Rights to Acquire Stock 1545-BN07
TREAS/IRS Long-Term Actions Statutory Requirement to Notify the IRS of Intent to Operate as a Section 501(c)(4) Organization 1545-BN25
TREAS/IRS Long-Term Actions Statutory Requirement to Notify the IRS of Intents to Operate as a Section 501(c)(4) Organization; Final and Temporary Regulations 1545-BN26
TREAS/IRS Long-Term Actions Guidance Regarding the Recovery of Basis in Certain Transactions Involving Corporate Stock 1545-BN32
TREAS/IRS Long-Term Actions Early Election Into the Partnership Audit Regime Under the Bipartisan Budget Act of 2015 1545-BN34
TREAS/IRS Long-Term Actions Tax Return Preparer Due Diligence Penalties Under Section 6695(g) 1545-BN43
TREAS/IRS Long-Term Actions Section 894(c) Beneficial Ownership Rules 1545-BN45
TREAS/IRS Long-Term Actions Guidance Under Sections 337(d) and 355 Concerning General Utilities Repeal 1545-BN46
TREAS/IRS Long-Term Actions Guidance Under Section 355 Concerning Device and Active Trade or Business 1545-BN47
TREAS/IRS Long-Term Actions Special Allocations and United States Property Held by Controlled Foreign Corporations Through Partnerships 1545-BN51
TREAS/IRS Long-Term Actions Withdrawal of NFTL User Fee 1545-BN53
TREAS/IRS Long-Term Actions Filing Exception for Certain Nonresident Alien Partners 1545-BN54
TREAS/IRS Long-Term Actions Electronic Filing of Form 8963 1545-BN57
TREAS/IRS Long-Term Actions Tax Return Preparer Due Diligence Penalties Under Section 6695(g) 1545-BN61
TREAS/IRS Long-Term Actions Accounting Periods and Methods of Accounting; Advance Payments for Goods and Long-Term Contracts 1545-BN62
TREAS/IRS Long-Term Actions Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities 1545-BN63
TREAS/IRS Long-Term Actions Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes 1545-BN64
TREAS/IRS Long-Term Actions EFIN User Fee 1545-BN67
TREAS/IRS Long-Term Actions Foreign Tax Credit Splitting Events Related to Foreign-Initiated Adjustments 1545-BN72
TREAS/IRS Long-Term Actions Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations 1545-BN73
TREAS/IRS Long-Term Actions Dividend Equivalents From Sources Within the United States 1545-BN76
TREAS/IRS Long-Term Actions 7874 Inversion Reporting 1545-BN78
TREAS/IRS Long-Term Actions Transfers of Property to Partnerships With Related Foreign Partners 1545-BN81
TREAS/IRS Long-Term Actions Applicable High Yield Discount Obligations 1545-BN84
TREAS/IRS Long-Term Actions Dividends Received Deduction--Diminished Risk of Loss 1545-BN88
TREAS/IRS Long-Term Actions Section 897(l) Regulations 1545-BN89
TREAS/IRS Long-Term Actions Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes 1545-BN96
TREAS/IRS Long-Term Actions Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes (Temporary) 1545-BN97
TREAS/IRS Long-Term Actions Partner's Share of Partnership Liability for Disguised Sale Purposes 1545-BO05
TREAS/OCC Long-Term Actions Incentive-Based Compensation Arrangements 1557-AD39
TREAS/OCC Long-Term Actions Source of Strength 1557-AD65
TREAS/OCC Long-Term Actions Net Stable Funding Ratio 1557-AD97
TREAS/OCC Long-Term Actions Enhanced Cyber Risk Management Standards 1557-AE06
TREAS/OCC Long-Term Actions Customer Due Diligence Rule 1557-AE09
TREAS/OCC Long-Term Actions Appraisals for Higher-Priced Mortgage Loans Exemption Threshold 1557-AE25
TREAS/OCC Long-Term Actions Rules of Practice and Procedure; Rules of Practice and Procedure in Adjudicatory Proceedings; Civil Money Penalty Inflation Adjustments 1557-AE26
TREAS/CDFIF Long-Term Actions Interim Rule for the CDFI Bond Guarantee Program 1559-AA01
TREAS/CDFIF Long-Term Actions Modification of CDFI Certification Requirements 1559-AA02