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    <title>The Federal Register</title>
    <link>http://thefederalregister.com/b.p/agency/Internal_Revenue_Service/2008-06-17/</link>
    <description>Daily Publications of Meetings and Rules Changes for the Federal Government</description>
    <pubDate>Mon, Dec 1 2008 11:00:00 GMT</pubDate>
    <lastBuildDate>Mon, Dec 1 2008 11:00:00 GMT</lastBuildDate>
    <webMaster>info@thefederalregister.com</webMaster>
    <item>
  <title><![CDATA[  Alternative Simplified Credit Under Section 41(c)(5) ]]></title>
  <link>http://thefederalregister.com/d.p/2008-06-17-08-1362</link>
  <description><![CDATA[ This document contains final and temporary regulations 
relating to the election and calculation of the alternative simplified 
credit under section 41(c)(5) of the Internal Revenue Code. The final 
and temporary regulations implement changes to the credit for 
increasing research activities under section 41 made by the Tax Relief 
and Health Care Act of 2006. The final and temporary regulations will 
affect certain taxpayers claiming credit under section 41. The text of 
these temporary regulations also serves as the text of the proposed 
regulations (REG14940507) published in the Proposed Rules section in 
this issue of the Federal Register.
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  <guid>http://thefederalregister.com/d.p/2008-06-17-08-1362</guid>
  <pubDate>Tue, Jun 17 2008 11:00:00 GMT</pubDate>
</item>
<item>
  <title><![CDATA[  Alternative Simplified Credit under Section 41(c)(5) ]]></title>
  <link>http://thefederalregister.com/d.p/2008-06-17-08-1363</link>
  <description><![CDATA[ In the Rules and Regulations section in this issue of the 
Federal Register, the IRS is issuing temporary regulations relating to 
the election and calculation of the alternative simplified credit under 
section 41(c)(5) of the Internal Revenue Code (ASC). The regulations 
implement changes to the credit for increasing research activities 
under section 41 made by the Tax Relief and Health Care Act of 2006 and 
will affect certain taxpayers claiming the section 41 credit. The text 
of those regulations also serves as the text of these proposed 
regulations. This document also provides notice of a public hearing on 
these proposed regulations.
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  <guid>http://thefederalregister.com/d.p/2008-06-17-08-1363</guid>
  <pubDate>Tue, Jun 17 2008 11:00:00 GMT</pubDate>
</item>
<item>
  <title><![CDATA[  Proposed Collection; Comment Request for Form 1099-C ]]></title>
  <link>http://thefederalregister.com/d.p/2008-06-17-E8-13596</link>
  <description><![CDATA[ The Department of the Treasury, as part of its continuing 
effort to reduce paperwork and respondent burden, invites the general 
public and other Federal agencies to take this opportunity to comment 
on proposed and/or continuing information collections, as required by 
the Paperwork Reduction Act of 1995, Public Law 10413 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Form 1099C, Cancellation of Debt.
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  <guid>http://thefederalregister.com/d.p/2008-06-17-E8-13596</guid>
  <pubDate>Tue, Jun 17 2008 11:00:00 GMT</pubDate>
</item>
<item>
  <title><![CDATA[  Proposed Collection; Comment Request for Form 8582 ]]></title>
  <link>http://thefederalregister.com/d.p/2008-06-17-E8-13598</link>
  <description><![CDATA[ The Department of the Treasury, as part of its continuing 
effort to reduce paperwork and respondent burden, invites the general 
public and other Federal agencies to take this opportunity to comment 
on proposed and/or continuing information collections, as required by 
the Paperwork Reduction Act of 1995, Public Law 10413 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Form 8582, Passive Activity Loss Limitations.
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  <guid>http://thefederalregister.com/d.p/2008-06-17-E8-13598</guid>
  <pubDate>Tue, Jun 17 2008 11:00:00 GMT</pubDate>
</item>
<item>
  <title><![CDATA[  Proposed Collection; Comment Request for Form 8453-F and Form  8879-F]]></title>
  <link>http://thefederalregister.com/d.p/2008-06-17-E8-13600</link>
  <description><![CDATA[ The Department of the Treasury, as part of its continuing 
effort to reduce paperwork and respondent burden, invites the general 
public and other Federal agencies to take this opportunity to comment 
on proposed and/or continuing information collections, as required by 
the Paperwork Reduction Act of 1995, Public Law 10413 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Form 8453F, U.S. Estate of Trust Income Tax Declaration and Signature 
for Electronic and Magnetic Made Filing and Form 8879F, IRS efile 
Signature Authorization for Form 1041.
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  <guid>http://thefederalregister.com/d.p/2008-06-17-E8-13600</guid>
  <pubDate>Tue, Jun 17 2008 11:00:00 GMT</pubDate>
</item>
<item>
  <title><![CDATA[  Proposed Collection; Comment Request for Form 8924 ]]></title>
  <link>http://thefederalregister.com/d.p/2008-06-17-E8-13602</link>
  <description><![CDATA[ The Department of the Treasury, as part of its continuing 
effort to reduce paperwork and respondent burden, invites the general 
public and other Federal agencies to take this opportunity to comment 
on proposed and/or continuing information collections, as required by 
the Paperwork Reduction Act of 1995, Public Law 10413 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Form 8924, Excise Tax on Certain Transfers of Qualifying Geothermal or 
Mineral Interests.
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  <guid>http://thefederalregister.com/d.p/2008-06-17-E8-13602</guid>
  <pubDate>Tue, Jun 17 2008 11:00:00 GMT</pubDate>
</item>
<item>
  <title><![CDATA[  Proposed Collection; Comment Request for Form 8810 ]]></title>
  <link>http://thefederalregister.com/d.p/2008-06-17-E8-13603</link>
  <description><![CDATA[ The Department of the Treasury, as part of its continuing 
effort to reduce paperwork and respondent burden, invites the general 
public and other Federal agencies to take this opportunity to comment 
on proposed and/or continuing information collections, as required by 
the Paperwork Reduction Act of 1995, Public Law 10413 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Form 8810, Corporate Passive Activity Loss and Credit Limitations.
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  <guid>http://thefederalregister.com/d.p/2008-06-17-E8-13603</guid>
  <pubDate>Tue, Jun 17 2008 11:00:00 GMT</pubDate>
</item>
<item>
  <title><![CDATA[  Proposed Collection; Comment Request for Form 5498-SA ]]></title>
  <link>http://thefederalregister.com/d.p/2008-06-17-E8-13605</link>
  <description><![CDATA[ The Department of the Treasury, as part of its continuing 
effort to reduce paperwork and respondent burden, invites the general 
public and other Federal agencies to take this opportunity to comment 
on proposed and/or continuing information collections, as required by 
the Paperwork Reduction Act of 1995, Public Law 10413 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Form 5498SA, HSA, Archer MSA, or Medicare Advantage MSA Information.
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  <guid>http://thefederalregister.com/d.p/2008-06-17-E8-13605</guid>
  <pubDate>Tue, Jun 17 2008 11:00:00 GMT</pubDate>
</item>
<item>
  <title><![CDATA[  Proposed Collection; Comment Request for Regulation Project]]></title>
  <link>http://thefederalregister.com/d.p/2008-06-17-E8-13608</link>
  <description><![CDATA[ The Department of the Treasury, as part of its continuing 
effort to reduce paperwork and respondent burden, invites the general 
public and other Federal agencies to take this opportunity to comment 
on proposed and/or continuing information collections, as required by 
the Paperwork Reduction Act of 1995, Public Law 10413(44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an 
existing final regulation, CO2596 (TD 8824), Limitations on Net 
Operating Loss CarryForwards and Certain BuiltIn Losses and Credit 
Following an Ownership Change of a Consolidated Group.
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  <guid>http://thefederalregister.com/d.p/2008-06-17-E8-13608</guid>
  <pubDate>Tue, Jun 17 2008 11:00:00 GMT</pubDate>
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