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FARM CREDIT ADMINISTRATION

TITLE: Funding and Fiscal Affairs, Loan Policies and Operations, and Funding Operations; Investments in Farmers Notes
SUBJECT CATEGORY: Farm credit system: Loan policies and operations, etc-- Other financial institutions and investments in Farmers notes
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PROPOSED RULE  
CFR Citation: 12 CFR 615
Published: September 14, 2004 [FR Doc. 04-20607]
Comments Due:October 14, 2004
How to Comment:Submit a Comment on this Regulation
Send us your comments by electronic mail to reg-comm@fca.gov, through the Pending Regulations section of our Web site at http://www.fca.gov, or through the government-wide Web site http://www.regulations.gov. You may also submit your comments in writing (in triplicate) to S. Robert Coleman, Director, Regulation and Policy Division, Office of Policy and Analysis, Farm Credit Administration, 1501 Farm Credit Drive, McLean, VA 22102-5090, or by facsimile transmission to (703) 734-5785. You may review copies of all comments we receive in the Office of Policy and Analysis, Farm Credit Administration.
TITLE: Assessment and Apportionment of Administrative Expenses; Loan Policies and Operations; Funding and Fiscal Affairs, Loan Policies and Operations, and Funding Operations; Disclosure to Shareholders; Capital Adequacy Risk-Weighting Revisions
SUBJECT CATEGORY: Farm credit system: Administrative expenses; loan policies and operations, funding and fiscal affairs; disclosure to shareholders; capital adequacy risk-weighting-- Capital standards and requirements
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PROPOSED RULE  
Docket ID: [3052-AC09]
CFR Citation: 12 CFR 607, 614, ETC.
Published: August 06, 2004 [FR Doc. 04-17570]
Comments Due:November 04, 2004
How to Comment:Submit a Comment on this Regulation
You may send comments by electronic mail to reg-comm@fca.gov, through the Pending Regulations section of FCA"s Web site, http://www.fca.gov, or through the governmentwide http://www.regulations.gov Web site. You may also send comments to S. Robert Coleman, Director, Regulation and Policy Division, Office of Policy and Analysis, Farm Credit Administration, 1501 Farm Credit Drive, McLean, VA 22102-5090 or by fax to (703) 734-5784. You may review copies of all comments we receive at our office in McLean, Virginia.

FARM CREDIT SYSTEM INSURANCE CORPORATION

TITLE: Golden Parachute and Indemnification Payments
SUBJECT CATEGORY: Farm credit system: Golden parachute and indemnification payments
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PROPOSED RULE  
Docket ID: [3055-AA08]
CFR Citation: 12 CFR 1412
Published: July 16, 2004 [FR Doc. 04-16225]
Comments Due:October 14, 2004
How to Comment:Submit a Comment on this Regulation
You may send comments by electronic mail through the News section of FCSIC"s Web site, http://www.fcsic.gov, or through the Governmentwide http://www.regulations.gov portal. You may also send comments to Dorothy L. Nichols, General Counsel at nicholsd@fcsic.gov or by mail at the address listed below. Copies of all comments we receive, may be reviewed in our office in McLean, Virginia.

FEDERAL DEPOSIT INSURANCE CORPORATION

TITLE: Community Reinvestment
SUBJECT CATEGORY: Community Reinvestment Act; implementation: Community development criterion for small banks; small banks and community development definitions
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PROPOSED RULE  
Docket ID: [3064-AC50]
CFR Citation: 12 CFR 345
Published: September 20, 2004 [FR Doc. 04-21162]
Comments Due:October 20, 2004
How to Comment:Submit a Comment on this Regulation
You may submit comments, identified by RIN number 3064-AC50 by any of the following methods: Agency Web site: http://www.FDIC.gov/regulations/laws/federal/propose.html. Mail: Robert E. Feldman, Executive Secretary, Attention: Comments/Legal ESS, Federal Deposit Insurance Corporation, 550 17th Street, NW., Washington, DC 20429. Hand Delivered/Courier: The guard station at the rear of the 550 17th Street Building (located on F Street), on business days between 7 a.m. and 5 p.m. E-mail: comments@FDIC.gov. Include RIN number 3064-AC50 in the subject line of the message. Public Inspection: Comments may be inspected and photocopied in the FDIC Public Information Center, Room 100, 801 17th Street, NW., Washington, DC, between 9 a.m. and 4:30 p.m. on business days. Instructions: Submissions received must include the agency name and RIN for this rulemaking. Comments received will be posted without change to http://www.FDIC.gov/regulations/laws/federal/propose.html, including any personal information provided.

FEDERAL RESERVE SYSTEM

TITLE: Electronic Fund Transfers
SUBJECT CATEGORY: Electronic fund transfers (Regulation E): Financial institutions compliance requirements; official staff interpretation
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PROPOSED RULE  
Docket ID: [R-1210]
CFR Citation: 12 CFR 205
Published: September 17, 2004 [FR Doc. 04-20939]
Comments Due:November 19, 2004
How to Comment:Submit a Comment on this Regulation
Comments, which should refer to Docket No. R-1210, may be mailed to Jennifer J. Johnson, Secretary, Board of Governors of the Federal Reserve System, 20th Street and Constitution Avenue, NW., Washington, DC 20551. Because paper mail in the Washington area and at the Board of Governors is subject to delay, please consider submitting your comments by e-mail to regs.comments@federalreserve.gov, or faxing them to the Office of the Secretary at 202-452-3819 or 202-452-3102. Members of the public may inspect comments in room MP-500 in the Board"s Martin Building between 9 a.m. and 5 p.m. on weekdays pursuant to section 261.12, except as provided in section 261.14, of the Board"s Rules Regarding the Availability of Information, 12 CFR 261.12 and 261.14.

FISCAL SERVICE

TITLE: U.S. Treasury Securities--State and Local Government Series
SUBJECT CATEGORY: Treasury certificates of indebtedness, notes, and bonds; State and local government series securities
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PROPOSED RULE  
CFR Citation: 31 CFR 344
Published: September 30, 2004 [FR Doc. 04-21909]
Comments Due:November 01, 2004
How to Comment:Submit a Comment on this Regulation
You may submit comments, identified by Docket Number BPD-02-04, by any of the following methods: Federal eRulemaking Portal: <http://www.regulations.gov>. Follow the instructions for submitting comments. Agency Web Site: <http://www.publicdebt.treas.gov>. Follow the instructions for submitting comments via e-mail to < opda-sib@bpd.treas.gov>. E-mail: <opda-sib@bpd.treas.gov>. Include Docket Number BPD-02-04 in the subject line of the message. Fax: 304-480-5277. Mail: Keith Rake, Deputy Assistant Commissioner, Bureau of the Public Debt, Department of the Treasury, P.O. Box 396, Parkersburg, WV 26101-0396, or Edward Gronseth, Deputy Chief Counsel, Elizabeth Spears, Senior Attorney, or Brian Metz, Attorney-Adviser, Office of the Chief Counsel, Bureau of the Public Debt, Department of the Treasury, P.O. Box 1328, Parkersburg, WV 26106-1328. Hand Delivery/Courier: Keith Rake, Deputy Assistant Commissioner, Office of the Assistant Commissioner, Bureau of the Public Debt, Department of the Treasury, 200 3rd St., Parkersburg, WV 26101, or Edward Gronseth, Deputy Chief Counsel, Elizabeth Spears, Senior Attorney, or Brian Metz, Attorney-Adviser, Office of the Chief Counsel, Bureau of the Public Debt, Department of the Treasury, 200 3rd St., Parkersburg, WV 26101. Instructions: All submissions received must be addressed to the Bureau of the Public Debt and include the Docket Number for this NPRM, BPD-02-04. All comments received will be posted without change to <http://www.publicdebt.treas.gov>. The posting will include any personal information that you provide in the submission.
TITLE: Sale and Issue of Marketable Book-Entry Treasury Bills, Notes, and Bonds--Bidder Definitions
SUBJECT CATEGORY: Marketable book-entry Treasury bills, notes, and bonds: Bidder definitions
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PROPOSED RULE  
Docket ID: [BPD GSRS 04-01]
CFR Citation: 31 CFR 356
Published: September 08, 2004 [FR Doc. 04-20189]
Comments Due:November 08, 2004
How to Comment:Submit a Comment on this Regulation
You may send comments to: Bureau of the Public Debt, Government Securities Regulations Staff, 799 9th Street NW., Washington, DC 20239-0001. You also may e-mail us comments at either govsecreg@bpd.treas.gov, or through the federal eRulemaking portal at http://www.regulations.gov and following the instructions for submitting comments. When sending comments by e-mail, please provide your full name, mailing address, and docket number BPD GSRS 04-01. You may download this proposed amendment from http://www.regulations.gov or from the Bureau of the Public Debt"s Web site at http://www.publicdebt.treas.gov. The comments we receive will be available from Public Debt"s website. The proposed amendment and comments will also be available for public inspection and copying at the Treasury Department Library, Room 1428, Main Treasury Building, 1500 Pennsylvania Avenue, NW., Washington, DC 20220. To visit the library, call (202) 622-0990 for an appointment.

INTERNAL REVENUE SERVICE

TITLE: Deemed Election To Be an Association Taxable as a Corporation for a Qualified Electing S Corporation
SUBJECT CATEGORY: Procedure and administration: Entity classification changes; eligible associations taxable as a corporation for qualified electing S corporation
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PROPOSED RULE  
Docket ID: [REG-131786-03]
CFR Citation: 26 CFR 301
Published: July 20, 2004 [FR Doc. 04-16233]
Comments Due:October 18, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to CC:PA:LPD:PR (REG-131786-03), room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC, 20044. Submissions may be hand delivered between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-131786-03), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the IRS Internet site at: http://www.irs.gov/regs or via the Federal E-Rulemaking Portal at www.regulations.gov (IRS and REG-131786-03).
TITLE: Optional 10-Year Writeoff of Certain Tax Preferences
SUBJECT CATEGORY: Income taxes: Optional 10-year writeoff of certain tax preferences
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PROPOSED RULE  
Docket ID: [REG-124405-03]
CFR Citation: 26 CFR 1
Published: July 20, 2004 [FR Doc. 04-16474]
Comments Due:October 18, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-124405-03), room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-124405-03), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC or sent electronically via the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS and REG-124405-03).
TITLE: Section 1045 Application to Partnerships; Hearing
SUBJECT CATEGORY: Income taxes: Partnerships and their partners; qualified small business stock sale; grain deferral; hearing date correction
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PROPOSED RULE  
Docket ID: [REG-150562-03]
CFR Citation: 26 CFR 1
Published: September 02, 2004 [FR Doc. 04-20056]
Comments Due:October 19, 2004
How to Comment:Submit a Comment on this Regulation
The public hearing will be held in the Auditorium, Internal Revenue Service Building, 1111 Constitution Avenue, NW., Washington, DC. Send submissions to: CC:PA:LPD:PR (REG-150562-03), Room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-150562-03), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC, or sent electronically, via the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS and REG-150562-03).
TITLE: Deemed IRAs in Governmental Plans/Qualified Nonbank Trustee Rules
SUBJECT CATEGORY: Income taxes: Governmental units serving as nonbank trustee of individual retirement accounts; cross-reference
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PROPOSED RULE  
Docket ID: [REG-101447-04]
CFR Citation: 26 CFR 1
Published: July 22, 2004 [FR Doc. 04-16595]
Comments Due:October 20, 2004
How to Comment:Submit a Comment on this Regulation
The public may submit comments in three ways. Send submissions to: CC:PA:LPD:PR (REG-101447-04), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-101447-04), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or send electronically, via the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (indicate IRS and REG-101447-04).
TITLE: Qualified Interests
SUBJECT CATEGORY: Estate and gift taxes: Qualified interests
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PROPOSED RULE  
Docket ID: [REG-163679-02]
CFR Citation: 26 CFR 25
Published: July 26, 2004 [FR Doc. 04-16593]
Comments Due:October 21, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-163679-02), room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-163679-02), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. Alternatively, taxpayers may submit electronic comments directly to the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (indicate IRS and REG-163679-02). The public hearing will be held in the auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC.
TITLE: Allocation and Apportionment of Deductions for Charitable Contributions
SUBJECT CATEGORY: Income taxes: Charitable contributions; allocation and apportionment of deductions
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PROPOSED RULE  
Docket ID: [REG-208246-90]
CFR Citation: 26 CFR 1
Published: July 28, 2004 [FR Doc. 04-17080]
Comments Due:October 26, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-208246-90), Room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-208246-90), Courier"s Desk, Internal Revenue Service, 1111 Constitution Ave., NW., Washington, DC or sent electronically, via the IRS Internet site at http://www.irs.gov/regs or Federal eRulemaking Portal at http://www.regulations.gov (IRS and REG-208246-90). The public hearing will be held in the Auditorium, Internal Revenue Building, 1111 Constitution Ave., NW., Washington, DC.
TITLE: Entry of Taxable Fuel
SUBJECT CATEGORY: Excise taxes: Taxable fuel entry
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PROPOSED RULE  
Docket ID: [REG-120616-03]
CFR Citation: 26 CFR 48
Published: July 30, 2004 [FR Doc. 04-17450]
Comments Due:October 28, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-120616-03), room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Alternatively, submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-120616-03), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking portal at http://www.regulations.gov (IRS and REG-120616-03).
TITLE: Section 179 Elections
SUBJECT CATEGORY: Income taxes: Section 179 elections; cost of property expense
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PROPOSED RULE  
Docket ID: [REG-152549-23]
CFR Citation: 26 CFR 1
Published: August 04, 2004 [FR Doc. 04-17540]
Comments Due:November 02, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to CC:PA:LPD:PR (REG-152549-03), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC, 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-152549-03), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC, or sent electronically, via the IRS Internet site at: http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS--REG-152549-03). The public hearing will be held in room 4718, Internal Revenue Building, 1111 Constitution Avenue NW., Washington, DC.
TITLE: Time and Manner of Making Section 163(d)(B) Election to Treat Qualified Dividend Income as Investment Income
SUBJECT CATEGORY: Income taxes: Qualified dividend income; time and manner of making election to treat as investment income; cross reference
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PROPOSED RULE  
CFR Citation: 26 CFR 1
Published: August 05, 2004 [FR Doc. 04-17797]
Comments Due:November 03, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-171386-03), room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Alternatively, submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-171386-03), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. Taxpayers also may submit comments electronically to the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (indicate IRS and REG-171386-03 or RIN 1545-BD16).
TITLE: Source of Compensation for Labor or Personal Services
SUBJECT CATEGORY: Income taxes: Labor and personal services; source of compensation
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PROPOSED RULE  
Docket ID: [REG-208254-90; 136481-04]
CFR Citation: 26 CFR 1
Published: August 06, 2004 [FR Doc. 04-17813]
Comments Due:November 04, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-208254-90), room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-208254-90), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington DC or sent electronically, via the IRS Internet site at: http://www.irs.gov/regs or Federal eRulemaking Portal at http://www.regulations.gov (IRS and REG-208254-90).
TITLE: Guidance Under Section 951 for Determining Pro Rata Share
SUBJECT CATEGORY: Income taxes: Controlled foreign corporations subpart F income; U.S. shareholders pro rata share; determination guidance
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PROPOSED RULE  
CFR Citation: 26 CFR 1
Published: August 06, 2004 [FR Doc. 04-17907]
Comments Due:November 04, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-129771-04), room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-129771-04), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS and REG-129771-04). If a public hearing is scheduled, notice of the date, time, and place for the hearing will be published in the Federal Register.
TITLE: Collected Excise Taxes; Duties of Collector
SUBJECT CATEGORY: Excise taxes: Duties of collector; cross-reference
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PROPOSED RULE  
Docket ID: [REG-163909-02]
CFR Citation: 26 CFR 40, 49
Published: August 10, 2004 [FR Doc. 04-18161]
Comments Due:November 08, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-163909-02), room 5203, Internal Revenue Service, POB 7604 Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-163909-02), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. Alternatively, taxpayers may submit comments electronically via the IRS Internet site at http://www.irs.gov/regs, or via the Federal eRulemaking Portal at http://www.regulations.gov (indicate IRS and REG-163909-02).
TITLE: Real Estate Mortgage Investment Conduits
SUBJECT CATEGORY: Income taxes: Real estate mortgage investment conduits
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PROPOSED RULE  
Docket ID: [REG-154077-03]
CFR Citation: 26 CFR 1
Published: August 10, 2004 [FR Doc. 04-18269]
Comments Due:November 08, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to CC:PA:LPD:PR (REG-154077-03), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-154077-03), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. Alternatively, taxpayers may submit electronic comments directly to the IRS Internet site at http://www.irs.gov/regs or the Federal eRulemaking Portal at http://www.regulations.gov (IRS--REG-154077-03).
TITLE: Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest
SUBJECT CATEGORY: Income taxes: Corporate reorganizations; guidance on the measurement of continuity of interest
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PROPOSED RULE  
Docket ID: [REG-129706-04]
CFR Citation: 26 CFR 1
Published: August 10, 2004 [FR Doc. 04-18271]
Comments Due:November 08, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-129706-04), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-129706-04), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS-REG-129706-04).
TITLE: Treatment of Disregarded Entities Under Section 752
SUBJECT CATEGORY: Income taxes: Partnership liabilities; treatment of disregarded entities
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PROPOSED RULE  
Docket ID: [REG-128787-04]
CFR Citation: 26 CFR 1
Published: August 12, 2004 [FR Doc. 04-18372]
Comments Due:November 10, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-128767-04), room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may also be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-128767-04), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the IRS Internet site at: http://www.irs.gov/regs, or via the Federal eRulemaking Portal at: http://www.regulations.gov (IRS-REG-128767-04).
TITLE: Reorganizations Under Section 368(a)(1)(E) or (F)
SUBJECT CATEGORY: Income taxes: Reorganization; transaction qualification requirements
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PROPOSED RULE  
Docket ID: [REG-106889-04]
CFR Citation: 26 CFR 1
Published: August 12, 2004 [FR Doc. 04-18476]
Comments Due:November 10, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-106889-04), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-106889-04), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the Internal Revenue Service Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS-REG-106889-04).
TITLE: Clarification of Definitions
SUBJECT CATEGORY: Procedure and administration: Business entities classification; definitions clarification; cross reference
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PROPOSED RULE  
Docket ID: [REG-124872-04]
CFR Citation: 26 CFR 301
Published: August 12, 2004 [FR Doc. 04-18481]
Comments Due:November 10, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-124872-04), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may also be hand-delivered Monday through Friday (excluding Federal holidays) between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-124872-04), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC or sent electronically, via either the IRS internet site at http://www.irs.gov/regs or the Federal eRulemaking Portal at http://www.regulations.gov (IRS and REG-124872-04). The public hearing will be held in the Auditorium, Internal Revenue Building, 1111 Constitution Avenue NW., Washington, DC.
TITLE: Additional Rules for Exchanges of Personal Property Under Section 1031(a)
SUBJECT CATEGORY: Income taxes: Personal property exchanges
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PROPOSED RULE  
Docket ID: [REG-116265-04]
CFR Citation: 26 CFR 1
Published: August 13, 2004 [FR Doc. 04-18480]
Comments Due:November 12, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-116265-04), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-116265-04), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. Alternatively, taxpayers may submit electronic comments directly to the IRS internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS and REG-116265-04).
TITLE: Consolidated Returns; Intercompany Transactions
SUBJECT CATEGORY: Income taxes: Intercompany transactions; consolidated returns
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PROPOSED RULE  
CFR Citation: 26 CFR 1
Published: August 13, 2004 [FR Doc. 04-18557]
Comments Due:November 12, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-131264-04), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-131264-04), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. Alternatively, taxpayers may submit comments electronically, via the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS and REG-131264-04).
TITLE: LIFO Recapture Under Section 1363(d)
SUBJECT CATEGORY: Income taxes: C corporations converting to S corporations; LIFO recapture
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PROPOSED RULE  
CFR Citation: 26 CFR 1
Published: August 13, 2004 [FR Doc. 04-18559]
Comments Due:November 12, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-149524-03), Room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-149524-03), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC, or submitted electronically via the IRS Internet site at: http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS and REG-149524-03).
TITLE: Corporate Reorganizations; Transfers of Assets or Stock Following a Reorganization
SUBJECT CATEGORY: Income taxes: Corporate reorganizations; asset and stock transfers
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PROPOSED RULE  
Docket ID: [REG-130863-04]
CFR Citation: 26 CFR 1
Published: August 18, 2004 [FR Doc. 04-18801]
Comments Due:November 16, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-130863-04), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-130863-04), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS-REG-130863-04).
TITLE: Guidance Under Section 1502; Treatment of Loss Carryovers From Separate Return Limitation Years
SUBJECT CATEGORY: Income taxes: Investment adjustments; treatment of loss carryovers from separate return limitation years; section 1502 guidance; cross-reference
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PROPOSED RULE  
CFR Citation: 26 CFR 1
Published: August 18, 2004 [FR Doc. 04-18834]
Comments Due:November 16, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to CC:PA:LPD:PR (REG-129274-04), Room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be delivered Monday through Friday between the hours of 8 a.m. and 5 p.m. to CC:PA:LPD:PR (REG-129274-04), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. Alternatively, taxpayers may submit electronic comments directly to the IRS Internet site at: http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (indicate IRS and REG-129274-04 or RIN 1545-BD57).
TITLE: Qualified Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes
SUBJECT CATEGORY: Income taxes: Generation-skipping transfer tax purposes; qualified severance of trusts
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PROPOSED RULE  
Docket ID: [REG-145987-03]
CFR Citation: 26 CFR 1, 26
Published: August 24, 2004 [FR Doc. 04-19352]
Comments Due:November 22, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-145987-03), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-145987-03), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS-REG-145987-03).
TITLE: Accrual for Certain REMIC Regular Interests
SUBJECT CATEGORY: Income taxes: Real estate mortgage investment conduits-- Original issue discount accrual
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PROPOSED RULE  
Docket ID: [REG-108637-03]
CFR Citation: 26 CFR 1
Published: August 25, 2004 [FR Doc. 04-19479]
Comments Due:November 23, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-108637-03), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-108637-03), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS--REG-108637-03). The public hearing will be held in the Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC.
TITLE: Interest-Only REMIC Regular Interests
SUBJECT CATEGORY: Income taxes: Real estate mortgage investment conduits-- Interest-only regular interest
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PROPOSED RULE  
Docket ID: [REG-106679-04]
CFR Citation: 26 CFR 1
Published: August 25, 2004 [FR Doc. 04-19480]
Comments Due:November 23, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-106679-04), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-106679-04), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (indicate IRS and REG-106679-04).
TITLE: Extension of Time To Elect Method for Determining Allowable Loss
SUBJECT CATEGORY: Income taxes: Consolidated return regulations-- Subsidiary stock disposition; extension of time to elect method for determining allowable loss; cross-reference
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PROPOSED RULE  
Docket ID: [REG-135898-04]
CFR Citation: 26 CFR 1
Published: August 26, 2004 [FR Doc. 04-19477]
Comments Due:November 24, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-135898-04), room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-135898-04), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS and REG-135898-04).
TITLE: Predeceased Parent Rule
SUBJECT CATEGORY: Estate and gift taxes: Generation-skipping transfer tax; predeceased parent rule; public hearing
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PROPOSED RULE  
Docket ID: [REG-145988-03]
CFR Citation: 26 CFR 26
Published: September 03, 2004 [FR Doc. 04-20165]
Comments Due:December 02, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to CC:PA:LPD:PR (REG-145988-03), room 5203, Internal Revenue Service, P.O.B. 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-145988-03), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the IRS Internet site at: http://www.irs.gov/regs or via the Federal eRulemaking portal at http://www.regulations.gov (IRS and REG-145988-03). The public hearing will be held in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC.
TITLE: Treatment of a Stapled Foreign Corporation Under Sections 269B and 367(b)
SUBJECT CATEGORY: Income taxes and procedure and administration: Stapled foreign corporation; definition and tax treatment
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PROPOSED RULE  
Docket ID: [REG-101282-04]
CFR Citation: 26 CFR 1, 301
Published: September 07, 2004 [FR Doc. 04-20244]
Comments Due:December 06, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to CC:PA:LPD:PR (REG-101282-04), room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-101282-04), Courier"s desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC 20224. Alternatively, taxpayers may submit comments electronically to the IRS Internet site at http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS-REG-101282-04). The public hearing will be held in the auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC 20224.
TITLE: Treatment of Certain Nuclear Decommissioning Funds for Purposes of Allocating Purchase Price in Certain Deemed and Actual Asset Acquisitions
SUBJECT CATEGORY: Income taxes: Purchase price allocation in deemed and actual asset acquisitions; nuclear decommissioning funds treatment; cross-reference
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PROPOSED RULE  
Docket ID: [REG-169135-03]
CFR Citation: 26 CFR 1
Published: September 16, 2004 [FR Doc. 04-20915]
Comments Due:December 15, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-169135-03), room 5203, Internal Revenue Service, POB 7604 Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-169135-03), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. Alternatively, taxpayers may submit comments electronically directly to the IRS Internet site at http://www.irs.gov/regs, or via the Federal eRulemaking Portal at http://www.regulations.gov (IRS--REG-169135-03).
TITLE: Timely Mailing Treated as Timely Filing
SUBJECT CATEGORY: Procedure and administration: Timely mailing of documents and payments treated as timely filing and paying
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PROPOSED RULE  
Docket ID: [REG-138176-02]
CFR Citation: 26 CFR 301
Published: September 21, 2004 [FR Doc. 04-21218]
Comments Due:December 20, 2004
How to Comment:Submit a Comment on this Regulation
Send submissions to: CC:PA:LPD:PR (REG-138176-02), room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-138176-02), Courier"s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC or sent electronically, via the IRS Internet site at: www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov/ (IRS--REG-138176-02).

SECURITIES AND EXCHANGE COMMISSION

TITLE: Disposal of Consumer Report Information
SUBJECT CATEGORY: Fair and Accurate Credit Transactions Act; implementation: Consumer report information disposal
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PROPOSED RULE  
Docket ID: [3235-AJ24]
CFR Citation: 17 CFR 248
Published: September 20, 2004 [FR Doc. 04-21031]
Comments Due:October 20, 2004
How to Comment:Submit a Comment on this Regulation
Comments may be submitted by any of the following methods:Electronic Comments Use the Commission"s Internet comment form (http://www.sec.gov/rules/proposed.shtml.); or Send an e-mail to rule-comments@sec.gov. Please include File Number S7-33-04 on the subject line; or Use the Federal eRulemaking Portal (http://www.regulations.gov). Follow the instructions for submitting comments.Paper Comments Send paper comments in triplicate to Jonathan G. Katz, Secretary, Securities and Exchange Commission, 450 Fifth Street, NW., Washington, DC 20549-0609. All submissions should refer to File Number S7-33-04. This file number should be included on the subject line if e-mail is used. To help us process and review your comments more efficiently, please use only one method. The Commission will post all comments on the Commission"s Internet Web site (http://www.sec.gov/rules/proposed/shtml). Comments will also be available for public inspection and copying in the Commission"s Public Reference Room, 450 Fifth Street, NW., Washington, DC 20549. All comments received will be posted without change; we do not edit personal identifying information from submissions. You should submit only information that you wish to make available publicly.
TITLE: XBRL Voluntary Financial Reporting Program on the EDGAR System
SUBJECT CATEGORY: Electronic Data Gathering, Analysis, and Retrieval System (EDGAR): eXtensible Business Reporting Language Voluntary Financial Reporting Program; financial information data tagging
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PROPOSED RULE  
Docket ID: [3235-AJ32]
CFR Citation: 17 CFR 228, 229, ETC.
Published: October 01, 2004 [FR Doc. 04-22034]
Comments Due:November 01, 2004
How to Comment:Submit a Comment on this Regulation
Comments may be submitted by any of the following methods:Electronic Comments Use the Commission"s Internet comment form (http://www.sec.gov/rules/proposed.); or Send an e-mail to rule-comments@sec.gov. Please include File Number S7-35-04 on the subject line; or Use the Federal eRulemaking Portal (http://www.regulations.gov). Follow the instructions for submitting comments.Paper Comments Send paper comments in triplicate to Jonathan G. Katz, Secretary, Securities and Exchange Commission, 450 Fifth Street, NW., Washington, DC 20549-0609. All submissions should refer to File Number S7-35-04. This file number should be included on the subject line if e-mail is used. To help us process and review your comments more efficiently, please use only one method. The Commission will post all comments on the Commission"s Internet Web site (http://www.sec.gov/rules/proposed). Comments are also available for public inspection and copying in the Commission"s Public Reference Room, 450 Fifth Street, NW., Washington, DC 20549. All comments received will be posted without change; we do not edit personal identifying information from submissions. You should submit only information that you wish to make available publicly.

TREASURY DEPARTMENT

TITLE: Government Securities Act Regulations: Custodial Holdings of Government Securities
SUBJECT CATEGORY: Government Securities Act regulations: Government securities; custodial holdings
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PROPOSED RULE  
Docket ID: [1505-AB06]
CFR Citation: 17 CFR 450
Published: September 23, 2004 [FR Doc. 04-21334]
Comments Due:October 25, 2004
How to Comment:Submit a Comment on this Regulation
You may send comments to: Bureau of the Public Debt, Government Securities Regulations Staff, 799 9th Street NW., Washington, DC 20239-0001. You also may e-mail us comments at either govsecreg@bpd.treas.gov, or through the Federal eRulemaking portal at http://www.regulations.gov and follow the instructions for submitting comments. When sending comments by e-mail, please provide your full name, mailing address, and docket number BPD GSRS 04-02 or RIN 1505-AB06. You may download this proposed amendment from http://www.regulations.gov or the Bureau of the Public Debt"s Web site at http://www.publicdebt.treas.gov. The comments we receive will be available on Public Debt"s web site. The proposed amendment and comments received will also be available for public inspection and copying at the Treasury Department Library, Room 1428, Main Treasury Building, 1500 Pennsylvania Avenue, NW., Washington, DC 20220. To visit the library, call (202) 622-0990 for an appointment.
TITLE: Financial Crimes Enforcement Network; Amendment to the Bank Secrecy Act Regulations--Imposition of Special Measure against Infobank as a Financial Institution of Primary Money Laundering Concern
SUBJECT CATEGORY: Currency and foreign transactions; financial reporting and recordkeeping requirements: Bank Secrecy Act; implementation-- Infobank; special measures imposition due to designation as institution of primary money laundering concern
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PROPOSED RULE  
Docket ID: [1506-AA67]
CFR Citation: 31 CFR 103
Published: September 30, 2004 [FR Doc. 04-21878]
Comments Due:November 01, 2004
How to Comment:Submit a Comment on this Regulation
You may submit comments, identified by RIN 1506-AA67, by any of the following methods: Federal e-rulemaking portal: http://www.regulations.gov. Follow the instructions for submitting comments. E-mail: regcomments@fincen.treas.gov. Include RIN 1506-AA67 in the subject line of the message. Mail: FinCEN, P.O. Box, 39, Vienna, VA 22183. Include RIN 1506-AA67 in the body of the text. Instructions: It is preferable for comments to be submitted by electronic mail because paper mail in the Washington, DC, area may be delayed. Please submit comments by one method only. All submissions received must include the agency name and the Regulatory Information Number (RIN) for this proposed rulemaking. All comments received will be posted without change to http://www.fincen.gov, including any personal information provided. Comments may be inspected at FinCEN between 10 a.m. and 4 p.m., in the FinCEN reading room in Washington, DC. Persons wishing to inspect the comments submitted must request an appointment by telephoning (202) 354-6400 (not a toll-free number).
TITLE: Financial Crimes Enforcement Network; Amendment to the Bank Secrecy Act Regulations--Imposition of Special Measure Against First Merchant Bank OSH Ltd, Including Its Subsidiaries, FMB Finance Ltd, First Merchant International Inc, First Merchant Finance Ltd, and First Merchant Trust Ltd, as a Financial Institution of Primary Money Laundering Concern
SUBJECT CATEGORY: Currency and foreign transactions; financial reporting and recordkeeping requirements: Bank Secrecy Act; implementation-- First Merchant Bank OSH Ltd., et al.; special measures imposition due to designation as institution of primary money laundering concern
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PROPOSED RULE  
Docket ID: [1506-AA65]
CFR Citation: 31 CFR 103
Published: September 30, 2004 [FR Doc. 04-21879]
Comments Due:November 01, 2004
How to Comment:Submit a Comment on this Regulation
You may submit comments, identified by RIN 1506-AA65, by any of the following methods: Federal e-rulemaking portal: http://www.regulations.gov. Follow the instructions for submitting comments. E-mail: regcomments@fincen.treas.gov. Include RIN 1506-AA65 in the subject line of the message. Mail: FinCEN, P.O. Box 39, Vienna, VA 22183. Include RIN 1506-AA65 in the body of the text. Instructions: It is preferable for comments to be submitted by electronic mail because paper mail in the Washington, DC, area may be delayed. Please submit comments by one method only. All submissions received must include the agency name and the Regulatory Information Number (RIN) for this proposed rulemaking. All comments received will be posted without change to http://www.fincen.gov, including any personal information provided. Comments may be inspected at FinCEN between 10 a.m. and 4 p.m., in the FinCEN reading room in Washington, DC. Persons wishing to inspect the comments submitted must request an appointment by telephoning (202) 354-6400 (not a toll-free number).




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