Internal Revenue Bulletin:  2015-46 

November 16, 2015 

ADMINISTRATIVE


REG–121496–15REG–121496–15

This document contains proposed regulations that will reduce the user fee to obtain or renew a Preparer Tax Identification Number (PTIN) from $50 to $33 for each original and renewal application.

Notice 2015–76Notice 2015–76

This notice requests comments about issues that should be addressed in guidance relating to the excise tax imposed on amounts paid for the right to award free or reduced rate air transportation. Section 4261(e)(3) authorizes the IRS and Treasury Department to prescribe rules to exclude from the air transportation excise tax imposed by § 4261 amounts attributable to mileage awards (sometimes referred to as frequent flyer miles) that are redeemed other than for taxable transportation.

T.D. 9742T.D. 9742

This document contains temporary regulations that will reduce the user fee to obtain or renew a Preparer Tax Identification Number (PTIN) from $50 to $33 for each original and renewal application.


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