federal_register: 06-6650
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
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| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 06-6650 | Reporting Rules for Widely Held Fixed Investment Trusts | Proposed Rule | In this issue of the Federal Register, the IRS and the Treasury Department are issuing final and temporary regulations amending Sec. 1.671-5 which provides reporting rules for widely held fixed investment trusts (WHFITs). The final and temporary regulations clarify and simplify reporting for trustees and middlemen of non-mortgage widely held fixed investment trusts (NMWHFITs). The text of those final and temporary regulations serves, in part, as the text of these proposed regulations. In addition to the amendments to Sec. 1.671-5 included in the final and temporary regulations, these proposed regulations provide for the creation of a directory of NMWHFITs and trustees of widely held mortgage trusts (WHMTs). These regulations also clarify the reporting rules for market discount under the NMWHFIT safe harbor for NMWHFITs that hold debt instruments with original issue discount (OID). The preamble to these regulations also solicits comments regarding the safe harbor for WHMTs. | 2006-08-03 | 2006 | 8 | https://www.federalregister.gov/documents/2006/08/03/06-6650/reporting-rules-for-widely-held-fixed-investment-trusts | https://www.govinfo.gov/content/pkg/FR-2006-08-03/pdf/06-6650.pdf | Treasury Department; Internal Revenue Service | 497,254 | In this issue of the Federal Register, the IRS and the Treasury Department are issuing final and temporary regulations amending Sec. 1.671-5 which provides reporting rules for widely held fixed investment trusts (WHFITs). The final and temporary... | 1545-BF75 |