DEPARTMENT OF THE TREASURY

Departmental Offices--Final Rule Stage
Sequence NumberTitleRegulation Identifier Number
2470 31 CFR 500.704 Administrative Hearings 1505-AA59
2471 12 CFR 1805 (New) Community Development Financial Institutions Program; Bank Enterprise Award Program Regulations 1505-AA71

Departmental Offices--Completed Actions
Sequence NumberTitleRegulation Identifier Number
2472 17 CFR 404 Amendments to the Government Securities Act Regulations; Recordkeeping Rules for Noticed Financial Institution Broker-Dealers 1505-AA70

Financial Crimes Enforcement Network--Proposed Rule Stage
Sequence NumberTitleRegulation Identifier Number
2473 31 CFR 103 Amendment to the Bank Secrecy Act Regulations--Definitions 1506-AA03
2474 31 CFR 103 Amendment to the Bank Secrecy Act Regulations--Registration Requirement for Certain Non-Bank Financial Institutions 1506-AA09
2475 31 CFR 103 Amendment to the Bank Secrecy Act Regulations--Discretionary Exemption of Certain Transactions From Currency Transaction Reporting Requirements 1506-AA12
2476 31 CFR 103 Amendment to the Bank Secrecy Act Regulations Regarding Reporting of Cross-Border Transportation of Certain Monetary Instruments 1506-AA15
2477 31 CFR 103 Amendments to the Bank Secrecy Act Regulations - Special Reporting and Recordkeeping Requirements 1506-AA19
2478 31 CFR 103 Amendments to the Bank Secrecy Act Regulations - Suspicious Activity Reporting--MSB 1506-AA20
2479 31 CFR 103 Amendments to the Bank Secrecy Act Regulations - Suspicious Activity Reporting--Broker/Dealers 1506-AA21

Financial Crimes Enforcement Network--Final Rule Stage
Sequence NumberTitleRegulation Identifier Number
2480 31 CFR 103 Amendment to the Bank Secrecy Act Regulations--Exemptions From the Requirement To Report Transactions in Currency 1506-AA11
2481 31 CFR 103 Amendment to the Bank Secrecy Act Regulations Regarding Reporting and Recordkeeping by Card Clubs 1506-AA18

Financial Crimes Enforcement Network--Long-Term Actions
Sequence NumberTitleRegulation Identifier Number
2482 31 CFR 103 Amendment to the Bank Secrecy Act Regulations--Requirement That Financial Institutions Carry Out Anti-Money-Laundering Programs 1506-AA05
2483 31 CFR 103 Amendment to the Bank Secrecy Act Regulations--Delegation of Authority To Assess Civil Money Penalties on Depository Institutions 1506-AA08

Financial Management Service--Proposed Rule Stage
Sequence NumberTitleRegulation Identifier Number
2484 31 CFR 210 Federal Government Participation in the Automated Clearing House 1510-AA17
2485 31 CFR 205 Rules and Procedures for Funds Transfers 1510-AA38
2486 31 CFR 240 Indorsement and Payment of Checks Drawn on the United States Treasury 1510-AA45
2487 31 CFR 245 Claims on Account of Treasury Checks 1510-AA51
2488 31 CFR 226 Recognition of Insurance Covering Treasury Tax and Loan Depositaries 1510-AA53
2489 31 CFR 208 Management of Federal Agency Disbursements 1510-AA56
2490 31 CFR 295 to 299 Federal Claims Collection Standards 1510-AA57
2491 31 CFR 285 Debt Collection Authorities Under the Debt Collection Improvement Act 1510-AA58
2492 31 CFR 207 Electronic Benefit Transfer; Selection and Designation of Financial Institutions as Depositary and Financial Agents 1510-AA59
2493 31 CFR 212 Taxpayer Identifying Number Requirement 1510-AA61

Financial Management Service--Final Rule Stage
Sequence NumberTitleRegulation Identifier Number
2494 31 CFR 225 Acceptance of Bonds Secured by Government Obligations in Lieu of Bonds with Sureties 1510-AA36
2495 31 CFR 203 Treasury Tax and Loan Depositaries and Payment of Federal Taxes 1510-AA37
2496 31 CFR 202 Depositaries and Financial Agents of the Government 1510-AA42
2497 31 CFR 281 Foreign Exchange Operations 1510-AA48
2498 31 CFR 256 Payments Under Judgment and Private Relief Acts 1510-AA52

Financial Management Service--Completed Actions
Sequence NumberTitleRegulation Identifier Number
2499 31 CFR 209 Payment to Financial Institutions for Credit to Accounts of Employees and Beneficiaries 1510-AA30

Bureau of Alcohol, Tobacco and Firearms--Prerule Stage
Sequence NumberTitleRegulation Identifier Number
2500 27 CFR 7 Labeling and Advertising of Malt Beverages 1512-AB45

Bureau of Alcohol, Tobacco and Firearms--Proposed Rule Stage
Sequence NumberTitleRegulation Identifier Number
2501 27 CFR 9 American Viticultural Areas 1512-AA07
2502 27 CFR 7 Standards of Identity for Malt Beverages 1512-AA95
2503 27 CFR 252 Exportation of Liquors 1512-AA98
2504 27 CFR 7 Alcoholic Content Labeling for Malt Beverages 1512-AB17
2505 27 CFR 4.25a(d) to 4.25a(e) Multistate Appellations of Origin for Contiguous States 1512-AB28
2506 27 CFR 7 Revision of Brewery Regulations and Issuance of Regulations for Taverns on Brewery Premises (Brewpubs) 1512-AB37
2507 27 CFR 5 Petition To Regulate Use of the Term Margarita, and To Regulate Use of Certain Terms With Flavored Malt Beverages 1512-AB50
2508 27 CFR 20 Distribution of Denatured Alcohol and Rum 1512-AB57
2509 27 CFR 19.11 Distilled Spirits Plant Regulatory Initiative Proposal 1512-AB58
2510 27 CFR 24.278 Implementation of Wine Credit Provisions of Public Law 104-188 1512-AB65
2511 27 CFR 178 Commerce In Firearms and Ammunition 1512-AB64
2512 27 CFR 290 Exportation of Tobacco Products and Cigarette Papers and Tubes, Without Payment of Tax, or With Drawback of Tax 1512-AB03

Bureau of Alcohol, Tobacco and Firearms--Final Rule Stage
Sequence NumberTitleRegulation Identifier Number
2513 27 CFR 4 Grape Wine Designation--Gamay Beaujolais 1512-AB08
2514 27 CFR 4 Alteration of Labels on Containers of Distilled Spirits, Wine, Beer 1512-AB32
2515 27 CFR 4.40 Procedures for Revoking Previously Approved Certificates of Label Approval, Exemptions From Label Approval, or Distinctive Liquor Bottle Approvals 1512-AB34
2516 27 CFR 5.26 Registration of Formulas and Statements of Process for Domestically Produced Alcoholic Beverages 1512-AB40
2517 27 CFR 5 Labeling of Unaged Grape Brandy 1512-AB46
2518 27 CFR 22.21 Distribution and Use of Tax-Free Alcohol 1512-AB51
2519 27 CFR 18.56 Production of Volatile Fruit Flavored Concentrate 1512-AB59
2520 27 CFR 21.3 Formulas For Denatured Alcohol and Rum 1512-AB60
2521 27 CFR 55 Commerce in Explosives 1512-AB55
2522 27 CFR 47 Implementation of Public Law 104-132, the Antiterrorism and Effective Death Penalty Act of 1996, Relating to the Marking of Plastic Explosives for the Purpose of Detection 1512-AB63
2523 27 CFR 53 Firearms and Ammunition Excise Taxes 1512-AB33
2524 27 CFR 55 Implementation of Public Law 103-322, the Violent Crime Control and Law Enforcement Act of 1994 1512-AB35
2525 27 CFR 178 Definition for the Category of Persons Prohibited From Receiving Firearms 1512-AB41
2526 27 CFR 53 Manufacturers Excise Tax--Firearms and Ammunition Exemption Certificates/Statements 1512-AB42
2527 27 CFR 53.61(b) Firearms and Ammunition Excise Taxes Parts and Accessories 1512-AB49
2528 27 CFR 47.52 Removal of Restrictions on Importation of Defense Articles From Specified New Independent States of the Former Soviet Union and Yugoslavia 1512-AB62
2529 27 CFR 70.511 to 70.526 27 CFR Part 70--Conference and Practice Requirements for the Bureau of Alcohol, Tobacco, and Firearms 1512-AB11
2530 27 CFR 70 Recodification of Statement Procedural Rules 1512-AB54

Bureau of Alcohol, Tobacco and Firearms--Completed Actions
Sequence NumberTitleRegulation Identifier Number
2531 27 CFR 25.205 Production of Beer for Personal or Family Use at Brew-on-Premises Facilities 1512-AB18
2532 27 CFR 55 Explosives Materials in the Fireworks Industry 1512-AB48
2533 27 CFR 270 Manufacture of Tobacco Products 1512-AB52

Comptroller of the Currency--Proposed Rule Stage
Sequence NumberTitleRegulation Identifier Number
2534 12 CFR 3 Capital Rules 1557-AB14
2535 12 CFR 19 Uniform Rules of Practice and Procedure; Regulation Review 1557-AB43
2536 12 CFR Not yet determined Prohibition Against Using Interstate Branches Primarily for Deposit Production 1557-AB50
2537 00 CFR Not yet determined Treatment of Financial Contracts by OCC-Appointed Receivers and Conservators for Uninsured Financial Institutions 1557-AB59
2538 12 CFR 26 Management Official Interlocks 1557-AB60
2539 12 CFR 7.4001 Interpretive Rulings 1557-AB61
2540 12 CFR 10 Municipal Securities Dealers 1557-AB62

Comptroller of the Currency--Final Rule Stage
Sequence NumberTitleRegulation Identifier Number
2541 12 CFR 8 Assessment of Fees; National Banks; District of Columbia Banks 1557-AB41
2542 12 CFR 13 Government Securities Sales Practices 1557-AB52
2543 12 CFR 32 Lending Limits 1557-AB55
2544 12 CFR 4 Expanded Examination Cycle for Certain Small Financial Institutions 1557-AB56

Comptroller of the Currency--Long-Term Actions
Sequence NumberTitleRegulation Identifier Number
2545 12 CFR 27 Fair Housing Home Loan Data System 1557-AB53
2546 12 CFR 12 Qualification Requirements for Transactions in Certain Securities 1557-AB54
2547 12 CFR 28 International Lending Supervision 1557-AB58

Comptroller of the Currency--Completed Actions
Sequence NumberTitleRegulation Identifier Number
2548 12 CFR 9 Fiduciary Activities of National Banks; Regulation Review 1557-AB12
2549 12 CFR 5 Rules, Policies, and Procedures for Corporate Activities; Regulation Review 1557-AB27
2550 12 CFR 1 Investment Securities Regulation; Regulation Review 1557-AB37
2551 12 CFR 12 Recordkeeping and Confirmation Requirements for Securities Transactions; Regulation Review 1557-AB42
2552 12 CFR 23 Leasing; Regulation Review 1557-AB45
2553 12 CFR 19 Rules of Practice and Procedure 1557-AB57

United States Customs Service--Proposed Rule Stage
Sequence NumberTitleRegulation Identifier Number
2554 19 CFR 7.8 U.S. Insular Possessions--Duty-Free Treatment 1515-AB14
2555 19 CFR 142 Publication of Filer Codes 1515-AB27
2556 19 CFR 133 Parallel Imports and Other Trademarked Goods 1515-AB49
2557 19 CFR 12 Textiles and Textile Products Subject to Textile Trade Agreements 1515-AB54
2558 19 CFR 10 Andean Trade Preference 1515-AB59
2559 19 CFR 151 Accreditation of Commercial Testing Laboratories; Approval of Commercial Gaugers 1515-AB60
2560 19 CFR 159 Liquidation; Extension; Suspension 1515-AB66
2561 19 CFR 12 Detention, Seizure, and Forfeiture of ``Bootleg'' Sound Recording and Music Videos of Live Musical Performances 1515-AB74
2562 19 CFR 12 Interest on Underpayments and Overpayments of Customs Duties Fees and Interest 1515-AB76
2563 19 CFR 162 Recordkeeping Requirements 1515-AB77
2564 19 CFR 142 Reconciliation 1515-AB85
2565 19 CFR 123 Foreign-Based Commercial Motor Vehicles in International Traffic 1515-AB88
2566 19 CFR 4 Lay Order Period: General Order: Penalties 1515-AB99
2567 19 CFR 171 Petitions for Relief; Seizures, Penalties, and Liquidated Damages 1515-AC01
2568 19 CFR 146 Weekly Entry Procedure for Foreign Trade Zones 1515-AC05
2569 19 CFR 118 Centralized Examination Stations 1515-AC07
2570 19 CFR 171 Guidelines for the Imposition and Mitigation of Penalties for Violation of 19 USC 1592 1515-AC08
2571 19 CFR 141 Increase of Maximum Amount For Informal Entries to $2000 1515-AC11

United States Customs Service--Final Rule Stage
Sequence NumberTitleRegulation Identifier Number
2572 19 CFR 133 Disclosure of Information to Intellectual Property Rights Owners 1515-AB28
2573 19 CFR 134 Country-of-Origin Marking Requirements for Frozen Produce Packages 1515-AB61
2574 19 CFR 10 Warehouse Withdrawals; Aircraft Fuel Supplies; Pipeline Transportation in Bond of Merchandise 1515-AB67
2575 19 CFR 151 Detention of Merchandise 1515-AB75
2576 19 CFR 10 Use of Containers Designated as Instruments of International Traffic in Point-to-Point Local Traffic 1515-AB79
2577 19 CFR 134 Country-of-Origin Marking 1515-AB82
2578 19 CFR 181 North American Free Trade Agreement (NAFTA)--Implementation of Duty-Deferral Program Provisions 1515-AB87
2579 19 CFR 103 Electronic Requests for Confidential Treatment of Export Manifest Data 1515-AB89
2580 19 CFR 123 Port Passenger Acceleration Service System (PORTPASS) Program 1515-AB90
2581 19 CFR 148 Treatment of Merchandise Imported by Foreign Governments or Designated International Organizations 1515-AB92
2582 19 CFR 191 Drawback 1515-AB95
2583 19 CFR 12 Entry of Softwood Lumber Shipments From Canada 1515-AB97
2584 19 CFR 162 Prior Disclosure 1515-AB98
2585 19 CFR 12 Determination of the Country of Origin of Textiles and Textile Products 1515-AC00
2586 19 CFR 19 General Enforcement Provisions; Removal of Agency Management Regulations 1515-AC02
2587 19 CFR 114 Bilateral Carnet Agreement Between the American Institute in Taiwan and the Taipei Economic and Cultural Representative 1515-AC03
2588 19 CFR 12 Importation of Chemicals Subject to the Toxic Substances Control Act 1515-AC04
2589 19 CFR 133 Disposition of Excluded Articles Pursuant to the Anticounterfeiting Consumer Protection Act 1515-AC09
2590 19 CFR 133 Anticounterfeiting Consumer Protection Act: Disposition of Merchandise Bearing Counterfeit American Trademarks; Civil Penalties 1515-AC10

United States Customs Service--Long-Term Actions
Sequence NumberTitleRegulation Identifier Number
2591 19 CFR 4 Harbor Maintenance Fee 1515-AA57
2592 19 CFR 24 Donated Cargo Exemption From Harbor Maintenance Fee 1515-AA87
2593 19 CFR 102 (New) Rules of Origin 1515-AB19
2594 19 CFR 113 Automated Surety Interface 1515-AB25
2595 19 CFR 24 Fees Assessed for Defaulted Payments 1515-AB38
2596 19 CFR 12 Importer Certification Regarding Country of Origin of Textiles and Textile Products 1515-AB43
2597 19 CFR 134 Country-of-Origin Marking for Watches 1515-AB68

United States Customs Service--Completed Actions
Sequence NumberTitleRegulation Identifier Number
2598 19 CFR 191 Substitution Unused Merchandise Drawback 1515-AB48
2599 19 CFR 19 Duty-Free Stores 1515-AB86
2600 19 CFR 10 Removal of Canadian Crude Petroleum Regulation 1515-AC06

Internal Revenue Service--Proposed Rule Stage
Sequence NumberTitleRegulation Identifier Number
2601 05 USC 0552 Statement of Procedural Rules--Part 601.702 Appendix B - Internal Revenue Service - 31 CFR Part 1 1545-AR99
2602 26 USC 0041 Definition of Qualified Research and Computation of Research Credit Under Section 41 of the Code, After 1986, 1989 and 1993 Acts 1545-AO51
2603 26 USC 0072 Loans Treated as Distributions 1545-AE41
2604 26 USC 0162 Continuation Coverage Requirements of Group Health Plans 1545-AI93
2605 26 USC 0263A Rules for Farmers 1545-AQ91
2606 26 USC 0263A Production of Creative Property 1545-AQ92
2607 26 USC 0274 Substantiation of Expenses--Receipt Threshold 1545-AT97
2608 26 USC 0337 Corporate Inversion Transactions 1545-AS91
2609 26 USC 0367 Section 361 Outbound Transfers of Property to Foreign Corporations 1545-AM97
2610 26 USC 0460 Accounting For Long-Term Contracts 1545-AQ30
2611 26 USC 0468B Escrow Funds and Other Similar Funds 1545-AR82
2612 26 USC 0482 Taxation of Global Trading 1545-AP01
2613 26 USC 0664 Guidance Regarding Charitable Remainder Trust 1545-AU25
2614 26 USC 0743 Adjustments Following Sales of Partnership Interests 1545-AS39
2615 26 USC 0863 Source of Income From Sales of Inventory Partly From Sources Within a Possession of the United States 1545-AU79
2616 26 USC 0863 Source Rules for Payments Made Pursuant to Certain Swap Arrangements 1545-AU89
2617 26 USC 0864 Integrated Financial Transaction 1545-AR20
2618 26 USC 0872 Income Tax--Reciprocal Exemptions for Certain Transportation Income 1545-AJ57
2619 26 USC 1361 S Corporation Subsidiaries 1545-AU77
2620 26 USC 2805 Private Activity Rules for Output Facilities 1545-AU80
2621 26 USC 475 Mark to Market for Securities Dealers; Application of Held for Investment Exemption to Consolidated Groups 1545-AU87
2622 26 USC 6038 Information Reporting and Record Maintenance Under Section 6038C 1545-AP10
2623 26 USC 6046A 6046A - Returns as to Interests in Foreign Partnerships 1545-AK75
2624 26 USC 7623 Rewards for Information Relating to Violations of Internal Revenue Laws 1545-AU85
2625 26 USC 7623 Rewards for Information Relating to Violations of Internal Revenue Laws 1545-AU88
2626 26 USC 7701 Residence of Trusts and Estates--7701 1545-AU74
2627 26 USC 7805 Technical Corrections for Chapter 14 1545-AR49
2628 26 USC 7805 To Add Provisions Relating to Start-Up Expenditures 1545-AT71
2629 26 USC 7805 Reporting Requirements for Widely Held Fixed Investment Trusts 1545-AU15
2630 26 USC 7805 Tax Treatment of Cafeteria Plans 1545-AU61
2631 26 USC 7805 Civil Cause of Action for Certain Unlawful Collection Actions 1545-AU68
2632 26 USC 7805 Agreements for Payment of Tax Liabilities in Installments 1545-AU97
2633 26 USC 7805 Return of Partnership Income - Section 6031 1545-AU99
2634 26 USC 7805 Withdrawal of Notice of Federal Tax Lien 1545-AV00
2635 26 USC 7805 Return of Levied Property in Certain Cases 1545-AV01
2636 26 USC 7805 Deposits of Excise Taxes 1545-AV02
2637 26 USC 7805 Deposits of Excise Taxes 1545-AV03
2638 26 USC 7811 Taxpayer Assistance Orders 1545-AU01
2639 26 USC 860L FASIT-Consolidated Groups/Transitional Start-up 1545-AU94

Internal Revenue Service--Final Rule Stage
Sequence NumberTitleRegulation Identifier Number
2640 26 USC 0042 Available Unit Rule 1545-AT60
2641 26 USC 0148 Arbitrage Restrictions on Tax Exempt Bonds 1545-AU39
2642 26 USC 0165 Section 5f.163-1(B)(2) 1545-AP33
2643 26 USC 0263A Method Change Rules for the Uniform Capitalization Rules 1545-AQ94
2644 26 USC 0274 Substantiation of Expenses--Receipt Threshold 1545-AT98
2645 26 USC 0280B Demolition of Structures Definitions 1545-AR63
2646 26 USC 0337 Scope of General Utilities Repeal 1545-AN21
2647 26 USC 0367 Income Tax--Part 1_Stock Transfer Rules 1545-AI32
2648 26 USC 0367 Amendment of the Income Tax Regulations Under Section 367 of the Code (Transfers to Foreign Corporations) To Reflect Section 131 of the Tax Reform Act of 1984 (P.L. 98-369) 1545-AK74
2649 26 USC 0367 Transfers of Stock or Securities by U.S. Persons to Foreign Corporations 1545-AP81
2650 26 USC 0453 Installment Obligations Received From Liquidating Corporations 1545-AB43
2651 26 USC 0467 Section 467 Rental Agreements 1545-AU11
2652 26 USC 0475 Mark-to-Market Upon Disposition 1545-AS85
2653 26 USC 0501 Requirements for Tax Exempt Labor Organizations 1545-AT95
2654 26 USC 0708 Section 708 and Section 704 1545-AU14
2655 26 USC 0832 Determination of Earned Premiums 1545-AU60
2656 26 USC 0861 Classification of Certain Transactions Involving Computer Programs 1545-AU70
2657 26 USC 0864 Allocation and Apportionment of Interest Expense and Certain Other Expenses 1545-AM20
2658 26 USC 0865 Allocation of Loss on Disposition of Stock 1545-AT41
2659 26 USC 0904 Application of Section 904 to Income Subject to Separate Limitations and Section 864(e) Affiliated Group Expense Allocation Rules 1545-AQ43
2660 26 USC 0905 Income Tax--Taxpayer's Obligation To File a Notice of Redetermination of Foreign Tax and Civil Penalties for Failure to File 1545-AC09
2661 26 USC 0905 Section 905(b) Regulations 1545-AP36
2662 26 USC 0953 Insurance Income 1545-AJ70
2663 26 USC 0985 Rules for a QBU Changing From the Profit-and-Loss Method to DASTM 1545-AR28
2664 26 USC 0985 Change From the Dollar Approximate Separate Transactions Method (DASTM) to the Profit-and-Loss Method of Accounting 1545-AS68
2665 26 USC 1058 Certain Payments Made Pursuant to a Securities Lending Transaction 1545-AP71
2666 26 USC 1059 Extraordinary Dividends/1059(e)(2) 1545-AU16
2667 26 USC 1202 Qualified Small Business Stock 1545-AU34
2668 26 USC 1245 Partnerships and Depreciation Recapture 1545-AT32
2669 26 USC 1295 QEF Shareholder Election 1545-AM41
2670 26 USC 1441 Section 1441 Final Regulations 1545-AU43
2671 26 USC 2702 Sale of Residence From Qualified Personal Residence Trust 1545-AU12
2672 26 USC 3306 FICA Taxation of Certain Deferred Compensation and Salary Reduction Arrangements 1545-AF97
2673 26 USC 3306 FUTA Taxation of Amounts Under Employee Benefit Plans 1545-AT99
2674 26 USC 3406 TIN Matching 1545-AU54
2675 26 USC 4082 Diesel Fuel Excise Tax; Dye Injection Systems and Markers 1545-AT18
2676 26 USC 4082 Diesel Fuel Tax - 1996 Amendment 1545-AU53
2677 26 USC 6011 Time for Filing Form 4720 Return 1545-AU66
2678 26 USC 6302 Federal Tax Deposits by Electronic Funds Transfer 1545-AS79
2679 26 USC 6662 Definition of Reasonable Basis 1545-AU38
2680 26 USC 7701 Treatment of Obligation-Shifting Transactions 1545-AU19
2681 26 USC 7805 Disclaimer of Interests and Power 1545-AR52
2682 26 USC 7805 Arbitrage Restriction on Tax-Exempt Bonds 1545-AS49
2683 26 USC 7805 Debt Instruments With OID; Annuity Contracts 1545-AS76
2684 26 USC 7805 Intangible Amortization 1545-AS77
2685 26 USC 7805 Effective Date of Temporary Backup Withholding Regulations 1545-AT77
2686 26 USC 7805 Magnetic Media Filing Requirements 1545-AU08
2687 26 USC 7805 Bond Premium Amortization 1545-AU09
2688 26 USC 7805 Definition of Limited Partner for Self-Employment Tax Purposes 1545-AU24
2689 26 USC 7805 Section 468A Revised Schedules of Ruling Amounts 1545-AU28
2690 26 USC 7805 Empowerment Zone Employment Credit 1545-AU30
2691 26 USC 7805 Extension of Time for Making Certain Elections 1545-AU42
2692 26 USC 7805 Taxpayer Bill of Rights 2, Miscellaneous Provisions, Proposed Regulations 1545-AU64
2693 26 USC 7805 Treatment of Warrants as Securities 1545-AU67
2694 26 USC 7805 Tax Attribute Reduction 1545-AU71
2695 26 USC 7805 Continuity of Interest Requirement in Corporate Reorganizations 1545-AU72
2696 26 USC 7805 Target Asset and Stock Drops Following Reorganization 1545-AU73
2697 26 USC 7805 Section 42(d)(5) Federal Grants 1545-AU92

Internal Revenue Service--Long-Term Actions
Sequence NumberTitleRegulation Identifier Number
2698 26 USC 0044 Disabled Access Credit 1545-AT72
2699 26 USC 0059 Section 59(e); Election for Qualified Costs 1545-AU40
2700 26 USC 0079 Section 79, Table I, Update 1545-AN54
2701 26 USC 0101 The Treatment of Accelerated Death Benefits Under Sections 101, 7702 and 7702A of the Internal Revenue Code 1545-AQ70
2702 26 USC 0104 Personal Injury Damages 1545-AT29
2703 26 USC 0126 Exclusion From Income of Certain Cost-Sharing Payments Under Government Programs 1545-AT73
2704 26 USC 0163 Qualified Residence Interest 1545-AL67
2705 26 USC 0163 Earnings Stripping Payments 1545-AO24
2706 26 USC 0168 Changes in Use Under Section 168(i)(5) 1545-AJ38
2707 26 USC 0179A Determination of Section 30 Credit and Section 179A Deduction 1545-AR66
2708 26 USC 0263A Foreign Taxpayers 1545-AQ93
2709 26 USC 0269B Rules for Treatment of Foreign Corporation Whose Stock Is Stapled to the Stock of a Domestic Corporation 1545-AN20
2710 26 USC 0280G Golden Parachute Payments 1545-AH49
2711 26 USC 0337 Guidance in Notice 89-37, Which Treats the Receipt of a Corporate Partner's Stock by the Corporate Partner as a Circumvention of General Utilities Repeal 1545-AP52
2712 26 USC 0338 Deemed Purchase Price When Certain Stock Purchases Are Treated as Asset Acquisitions 1545-AF29
2713 26 USC 0338 Section 338(h)(10) and Insurance Companies 1545-AS56
2714 26 USC 0367 Treatment of Section 355 Distribution by US Corporations to Foreign Persons 1545-AU22
2715 26 USC 0381 Carryovers of Methods of Accounting 1545-AT38
2716 26 USC 0382 Regulations Under Section 382 1545-AU33
2717 26 USC 0403 Nondiscrimination and Other Rules Applicable to Section 403(b) Annuities 1545-AI90
2718 26 USC 0404A Income Tax--Deduction for Certain Foreign Deferred Compensation Plans 1545-AD81
2719 26 USC 0411 Allocation of Accrued Benefits Between Employer and Employee Contributions 1545-AT82
2720 26 USC 0412 Revising the Definition of the Full Funding Limitation for Purposes of the Minimum Funding Requirement for Pension Plans 1545-AL53
2721 26 USC 0414 Definition of ``Highly Compensated Employee'' 1545-AQ74
2722 26 USC 0417 Valuation of Plan Distribution 1545-AT27
2723 26 USC 0419 Treatment of Funded Welfare Benefit Plans 1545-AG14
2724 26 USC 0446 Hybrid Instruments 1545-AR13
2725 26 USC 0465 Guidance on What Constitutes an Interest Other Than That of a Creditor 1545-AO32
2726 26 USC 0468 Guidance on Section 468 1545-AT59
2727 26 USC 0469 Application of Passive Activity Loss and Credit Limitations to Trusts, Estates, and Their Beneficiaries 1545-AN62
2728 26 USC 0469 Limitations on Passive Activity Losses and Credits--Self-Charged Items 1545-AN64
2729 26 USC 0471 Inventories by Dealers in Securities Section 1.471-5 1545-AS57
2730 26 USC 0472 Definition of an Item for LIFO 1545-AT39
2731 26 USC 0482 Intercompany Transfer Pricing for Services 1545-AR32
2732 26 USC 0643 Inbound Grantor Trusts with Foreign Grantors 1545-AU90
2733 26 USC 0672 Income Taxation of Trusts and Estates 1545-AJ20
2734 26 USC 0679 Foreign Grantor Trusts 1545-AO75
2735 26 USC 0736 Payments to a Retiring Partner or a Deceased Partner's Successor in Interest 1545-AT31
2736 26 USC 0817 Treatment of Modified Guaranteed Contracts 1545-AU58
2737 26 USC 0842 Foreign Insurance Companies 1545-AL82
2738 26 USC 0860E REMIC Regulations 1545-AR88
2739 26 USC 0860F Extension of Time for Real Estate Mortgage Investment Conduits To Provide Reporting Information 1545-AP73
2740 26 USC 0861 Fringe Benefit Sourcing Under Section 861 1545-AO72
2741 26 USC 0861 Charitable Contributions 1545-AP30
2742 26 USC 0863 Transportation Income Source Rules 1545-AJ68
2743 26 USC 0863 Sourcing Rule Applicable to Certain Insurance Income 1545-AQ37
2744 26 USC 0864 Treatment of Related Person Factoring Income; Certain Investments in United States Property; and Stock Redemptions Through Related Corporations 1545-AH85
2745 26 USC 0864 Treatment of Deferred Payments and Appreciation Arising Out of Business Conducted Within the United States 1545-AM53
2746 26 USC 0864 Tiered Partnership Rules 1545-AO26
2747 26 USC 0865 Source Rules for Personal Property Sales 1545-AJ83
2748 26 USC 0882 Proposed Regulation Under Section 882 and 884 1545-AT96
2749 26 USC 0884 Proposed Regulations Under Section 1.884-3 1545-AQ72
2750 26 USC 0884 Regulations Under Section 1.884-2 1545-AQ73
2751 26 USC 0892 Income of Foreign Governments and International Organizations 1545-AL93
2752 26 USC 0897 FIRPTA Cleanup 1545-AJ72
2753 26 USC 0897 Nonrecognition of Corporate Distributions and Reorganizations Under the Foreign Investment in Real Property Tax Act 1545-AK79
2754 26 USC 0897 Income Tax--Partnership Rules Regarding Taxation of Foreign Investment in United States Real Property Interests 1545-AL77
2755 26 USC 0898 Conforming Taxable Years of CFCs and FPHCs: 1989 Change 1545-AO22
2756 26 USC 0904 Clarification of Treatment of Separate Limitation Losses 1545-AM11
2757 26 USC 0924 FSC Transfer Pricing Rules, Distributions, Dividends Received, Deduction, and Other Special Rules for FSC 1545-AI16
2758 26 USC 0931 Exclusion of Possession Source Income From Gross Income of Certain Individuals 1545-AS42
2759 26 USC 0932 Coordination of U.S. and Virgin Islands Income Taxes 1545-AS41
2760 26 USC 0936 Income Tax--Definition of Qualified Possession Source Investment Income for Purposes of Puerto Rico and Possession Tax Credit 1545-AC10
2761 26 USC 0936 CBI Investments of Section 936 Funds 1545-AM91
2762 26 USC 0952 Subpart F--Use of Deficits 1545-AJ71
2763 26 USC 0953 Foreign Insurance Company--Domestic Election 1545-AO25
2764 26 USC 0955 Subpart F Shipping Amendments 1545-AM46
2765 26 USC 0958 Application of Attribution Rules to Foreign Trusts 1545-AU91
2766 26 USC 0960 Deemed-Paid Credit Under Section 960, Determined on Accumulated Basis 1545-AQ34
2767 26 USC 0960 Coordination of Pre-1987 Deemed Paid Taxes 1545-AT85
2768 26 USC 0964 Earnings and Profits of Controlled Foreign Corporations 1545-AM90
2769 26 USC 0964 Use of GAAP Earnings as E&P of Foreign Corporations 1545-AQ55
2770 26 USC 0986 Determination of Foreign Taxes and Foreign Corporations' Earnings and Profits 1545-AN37
2771 26 USC 0987 Computation of a Branch's Taxable Income; Taxation of Exchange Gain or Loss on Branch Remittances 1545-AM12
2772 26 USC 0988 Mark-to-Market Method of Accounting Under Section 988 1545-AP78
2773 26 USC 0995 Income Tax--Tax Reform Act of 1984 Relating to Interest Charge DISCs 1545-AG71
2774 26 USC 1041 Stock Redemption Incident to Divorce 1545-AT24
2775 26 USC 1059A Amendment of Regulations Under IRC Section 1059A 1545-AS89
2776 26 USC 1248 Section 1248 - Gain From Sale or Exchange of Stock in Foreign Corporations 1545-AC31
2777 26 USC 1248 Gains From Certain Sales or Exchanges in Certain Foreign Corporations 1545-AL89
2778 26 USC 1275 Inflation-Indexed Securities 1545-AU45
2779 26 USC 1276 Disposition Gain Representing Accrued Market Discount Treated as Ordinary Income; Deferral of Interest Deduction Allocable to Accrued Market Discount 1545-AH82
2780 26 USC 1296 Passive Foreign Investment Companies--Special Rules for Foreign Banks and Securities Dealers 1545-AS46
2781 26 USC 1361 Electing Small Business Trust 1545-AU76
2782 26 USC 1362 S Corporation Banks Section 1362 1545-AU75
2783 26 USC 141 Definition of ``Private Activity Bonds'' 1545-AU98
2784 26 USC 1446 Temporary Regulation on Withholding Tax on Payments From Partnerships to Foreign Partners 1545-AL32
2785 26 USC 1491 Regulations Under Sections 1491, 1492, and 1494 1545-AN39
2786 26 USC 1502 Consolidated Alternative Minimum Tax 1545-AN73
2787 26 USC 1502 Section 1.1502-47 Regulations--Supplemental 1545-AR89
2788 26 USC 1502 Consolidated Returns--Limitations on the Use of Certain Losses, Deductions, and Credits 1545-AU31
2789 26 USC 1502 Regulations Under Section 1502 1545-AU32
2790 26 USC 1503 Applications of Section 1503(d) to Partnerships and Other Items 1545-AR26
2791 26 USC 1504 Income Tax--Includibility in an Affiliated Group of Subsidiaries Formed To Comply With Foreign Laws 1545-AC58
2792 26 USC 2032A Estate Tax-Valuation of Certain Farm, Etc., Real Property 1545-AT66
2793 26 USC 2039 Estate Tax--Annuity Exclusion Repeal 1545-AP60
2794 26 USC 2055 Reformation of Charitable Transfers-Definition of Guaranteed Annuity and Lead Unitrust Interest 1545-AT65
2795 26 USC 2104 Situs of Partnership Interests Held by a Nonresident Alien for Estate Tax Purposes 1545-AP07
2796 26 USC 2663 GST Revision 1545-AU26
2797 26 USC 3221 Exception From Supplemental Tax 1545-AT56
2798 26 USC 3508 Treatment of Real Estate Agents and Direct Sellers as Nonemployees for Employment Tax Purposes--Reporting Requirements With Respect to Direct Sellers 1545-AE62
2799 26 USC 4001 Retail Excise Taxes on Certain Luxury Items 1545-AP24
2800 26 USC 4003 Luxury Excise Tax Changes Under OBRA 1993 1545-AS34
2801 26 USC 404A Application of Grantor Trust Rules to Nonexempt Employees' Trust 1545-AU29
2802 26 USC 4091 Excise Tax on Aviation Fuel 1545-AL43
2803 26 USC 4251 Communications Tax Issues 1545-AU86
2804 26 USC 4611 Tax on Petroleum 1545-AJ23
2805 26 USC 4671 Chemical Tax Under Section 4461 and Imported Substance Tax Under Section 4671 1545-AL73
2806 26 USC 6037 Subchapter S Items 1545-AU78
2807 26 USC 6039E Information From Passport and Immigration Applicants 1545-AJ93
2808 26 USC 6048 Section 6048 Regulations 1545-AR25
2809 26 USC 6061 Voice Signatures 1545-AQ68
2810 26 USC 6114 6114 Reporting Requirements Waived 1545-AP35
2811 26 USC 6205 Interest-Free Adjustments 1545-AQ61
2812 26 USC 6302 Railroad Unemployment Repayment Tax 1545-AN40
2813 26 USC 6302 Expansion of Form 945 1545-AU51
2814 26 USC 7518 Interim Fishing Vessel Capital Construction Fund Procedures 1545-AS69
2815 26 USC 7701 Special Rules for S Corps Under 301.7701(b)-7 1545-AS88
2816 26 USC 7805 Extension of Statute of Limitations in John Doe Summons Disputes 1545-AM67
2817 26 USC 7805 Suspension of Running of Period of Limitations During Proceeding To Enforce Designated Summons 1545-AQ01
2818 26 USC 7805 Reissuance of Qualified Tender Bonds 1545-AT09
2819 26 USC 7805 Reissuance of Qualified Tender Bonds 1545-AT10
2820 26 USC 7805 Guidance for Air Cargo Carriers 1545-AT30
2821 26 USC 7805 Qualified Transportation Fringe 1545-AT45
2822 26 USC 7805 Straddles - Miscellaneous Issues 1545-AT46
2823 26 USC 7805 Effect of the Family and Medical Leave Act on the Operation of Cafeteria Plans 1545-AT47
2824 26 USC 7805 Pass Through Items of S Corporation to Its Shareholders 1545-AT52
2825 26 USC 7805 Excise Tax on Heavy Trucks, Truck Trailers and Semitrailers, and Tractors 1545-AT63
2826 26 USC 7805 Property Distributed in Kind and Treatment of Multiple Trusts 1545-AT68
2827 26 USC 7805 Amortization-Goodwill Intangibles 197 1545-AT70
2828 26 USC 7805 ERISA Sec. 204(h) Notice 1545-AT78
2829 26 USC 7805 Timing of Notice and Consent Requirements 1545-AU05
2830 26 USC 7805 Modification of Bad Debts and Dealer Assignments of Notional Principal Contracts 1545-AU06
2831 26 USC 7805 Nonresident Alien Shareholder; S Corporation Stock 1545-AU18
2832 26 USC 7805 Estate and Gift Tax Regulation 1545-AU27
2833 26 USC 7805 Relief from Disqualification for Plans Accepting Rollovers 1545-AU46
2834 26 USC 7805 Recomputation of Life Insurance Reserves 1545-AU49
2835 26 USC 7805 Payment From the Presidential Primary Matching Payment Account 1545-AU57
2836 26 USC 7805 Disclosure of Certain Returns and Return Information by Other Federal Agencies 1545-AU83
2837 26 USC 7805 Disclosure of Certain Returns and Return Information by Other Federal Agencies 1545-AU84
2838 26 USC 7805 Special Rules Applicable to Sales of Debt Instrument Between Record Dates and the End of Accrual Periods 1545-AU95
2839 26 USC 7805 Legending of Remic Certificates 1545-AU96
2840 26 USC 7872 Regulations on Income Tax Under the Tax Reform Act of 1984, Relating to Below-Market Loans 1545-AH72
2841 26 USC 9801 Group Health Plan Portability, Access, and Renewability Requirements 1545-AV05

Internal Revenue Service--Completed Actions
Sequence NumberTitleRegulation Identifier Number
2842 26 USC 0025 Reissuance of Mortgage Credit Certificates (Cross-Reference to Temporary Regulations) 1545-AR76
2843 26 USC 0170 Self-Employment Tax Treatment of Members of Certain Limited Liability Companies 1545-AS94
2844 26 USC 0170 Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions 1545-AS95
2845 26 USC 0338 Finalization of International Consistency Regulations, 1.338-4(h) 1545-AO73
2846 26 USC 0367 Certain Outbound Transfers of Domestic Stock or Securities (Corporate Inversions) 1545-AT42
2847 26 USC 0403 403B Salary Reduction Election 1545-AU21
2848 26 USC 0475 Mark-to-Market for Dealers in Securities: Equity Interests in Related Parties and the Dealer-Customer Relationship 1545-AT94
2849 26 USC 0731 Partnership Distributions of Marketable Securities 1545-AT19
2850 26 USC 0863 Source of Income From Sales of Natural Resources Produced in One Jurisdiction and Sold in Another Jurisdiction 1545-AT92
2851 26 USC 0902 Deemed Paid Credit Under Section 902 Determined on Accumulated Basis 1545-AL98
2852 26 USC 0936 OBRA 1993 Section 936 Reg 1545-AS43
2853 26 USC 0954 Amendment to Subpart F Definitions 1545-AR31
2854 26 USC 0956A Earnings Invested in Excess Passive Assets 1545-AS47
2855 26 USC 1254 Income Tax--Gain From Disposition of Interest in Oil, Gas, Geothermal, or Other Mineral Properties by S Corporations and Their Shareholders 1545-AM98
2856 26 USC 1272 OID on Prepayable Debt Instruments 1545-AU50
2857 26 USC 1275 Inflation-Indexed Securities 1545-AU44
2858 26 USC 1291 Treatment of Shareholders of Passive Foreign Investment Companies 1545-AC06
2859 26 USC 1291 Passive Foreign Investment Companies 1545-AI33
2860 26 USC 1377 Income Tax--Definitions and Special Rules Pertaining to S Corporations 1545-AE94
2861 26 USC 141 Definition of ``Private Activity Bond'' 1545-AU62
2862 26 USC 2056A Requirements To Ensure Collection of Section 2056A Estate Tax 1545-AT64
2863 26 USC 3402 Electronic Filing of Form W-4 1545-AR67
2864 26 USC 3402 Electronic Filing of Form W-4 1545-AU59
2865 26 USC 4082 Diesel Fuel Tax - 1996 Amendment 1545-AU52
2866 26 USC 6001 Mark-to-Market for Dealers in Securities 1545-AV04
2867 26 USC 6011 Requirement of Return and Time for Filing 1545-AU65
2868 26 USC 6045 Magnetic Media Filing Requirements 1545-AU48
2869 26 USC 6081 Income Taxes Automatic Extension of Time to File Partnership Return of Income and Trust Income Tax Return 1545-AU47
2870 26 USC 6103 Disclosure of Return Information to the U.S. Customs Service 1545-AS52
2871 26 USC 6103 Disclosure of Returns and Return Information To Procure Property or Services for Tax Administration Purposes 1545-AT48
2872 26 USC 6231 Selection of Tax Matters Partner for Limited Liability Companies 1545-AS09
2873 26 USC 6302 Deposits of Excise Tax 1545-AT25
2874 26 USC 6334 Property Exempt From Levy 1545-AU55
2875 26 USC 7122 Compromises 1545-AU56
2876 26 USC 7805 Automatic Extension of Time for Filing Individual Tax Returns 1545-AS04
2877 26 USC 7805 Certain Elections Under the Omnibus Budget Reconciliation Act of 1993 1545-AS14
2878 26 USC 7805 Methods of Signing 1545-AT23
2879 26 USC 7805 Simplification of Entity Classification Rules 1545-AT91
2880 26 USC 7805 Sale of Seized Property 1545-AU13
2881 26 USC 7805 Taxpayer Bill of Rights 2, Miscellaneous Provisions Temporary Regulations 1545-AU63
2882 26 USC 7805 Taxpayer Assistance Orders 1545-AU69
2883 26 USC 7805 Estate and Gift Tax Regulation 1545-AU81
2884 26 USC 7805 Section 42(d)(5) Federal Grants 1545-AU93
2885 26 USC 7805 Credit for Employer Social Security Taxes Paid on Employee Tips 1545-AV06
2886 28 USC 7805 Intangibles Under Sections 1060 and 338 1545-AU82

Office of Thrift Supervision--Prerule Stage
Sequence NumberTitleRegulation Identifier Number
2887 12 CFR 545 Deposits and Electronic Banking 1550-AB00

Office of Thrift Supervision--Proposed Rule Stage
Sequence NumberTitleRegulation Identifier Number
2888 12 CFR 567 Risk-Based Capital Requirements - Recourse and Direct Credit Substitutes 1550-AA70
2889 12 CFR 566 Liquidity 1550-AA77
2890 12 CFR 543 Applications Processing 1550-AA83
2891 12 CFR 567 Risk-Based Capital and Leverage Capital Standards 1550-AB03
2892 12 CFR 575 Mutual Savings and Loan Holding Companies 1550-AB04

Office of Thrift Supervision--Final Rule Stage
Sequence NumberTitleRegulation Identifier Number
2893 12 CFR 543 1550-AA76
2894 12 CFR 567 Risk-Based Capital Requirements, Small Business Loan Recourse Obligations 1550-AA81
2895 12 CFR 567 Risk-Based Capital Standards; Collateralized Transactions 1550-AA98
2896 12 CFR 563 Expanded Examination Cycle for Certain Small Insured Institutions 1550-AB02

Office of Thrift Supervision--Long-Term Actions
Sequence NumberTitleRegulation Identifier Number
2897 12 CFR 563 Capital Distributions 1550-AA72
2898 12 CFR 565 Risk-Based Capital Guidelines: Originated Mortgage Servicing Rights 1550-AA84

Office of Thrift Supervision--Completed Actions
Sequence NumberTitleRegulation Identifier Number
2899 12 CFR 543 Regulatory Review: Corporate Governance 1550-AA87
2900 12 CFR 545 Regulatory Review: Subsidiaries 1550-AA88
2901 12 CFR 545 Regulatory Review: Conflicts of Interest, Corporate Opportunity and Hazard Insurance 1550-AA89
2902 12 CFR 502 Regulatory Citations to Uniform Financial Institutions Rating System 1550-AA99
2903 12 CFR 510 Civil Monetary Penalty Inflation Adjustment 1550-AB01
2904 12 CFR 560 Amendments Implementing Economic Growth and Regulatory Paperwork Reduction Act 1550-AB05