Documents

Briefs, oral arguments, agency decisions and the Federal Register.

6,771 results

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  • Terrorism Risk Insurance Program; Disclosures and Mandatory Availability Requirements

    Federal Register · Rule · Oct 17, 2003

    out of any act of terrorism occurring during the period between November 26, 2002 and December 31, 2005. … The commenter suggested this revision because of a concern that a policyholder may try to purchase terrorism risk insurance coverage during a policy period (for example, upon a heightened state of terror

    68 FR 59720Treasury Department
  • Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]

    Federal Register · Rule · Jun 7, 2019

    Act of 2015 (PATH Act). … The commenter noted that the PATH Act had reduced the ten-year period historically required under section 1374(d)(7)(A) to the current five-year period, and asserted that the automatic deemed sale rule

    84 FR 26559Treasury DepartmentInternal Revenue Service
  • Miscellaneous Changes to Collection Due Process Procedures Relating to Notice and Opportunity for Hearing Prior to Levy

    Federal Register · Rule · Oct 17, 2006

    On August 17, 2006, the Pension Protection Act of 2006, Public Law 109-280, 120 Stat. 780 (the PPA), was enacted. … The request, according to the comments, should be considered timely if it is perfected within the applicable time period.

    71 FR 60827Treasury DepartmentInternal Revenue Service
  • Minimum Cost Requirement Permitting the Transfer of Excess Assets of a Defined Benefit Pension Plan to a Retiree Health Account

    Federal Register · Rule · Jun 19, 2001

    The Tax Relief Extension Act of 1999 (title V of H.R. 1180, the Ticket to Work and Work Incentives Improvement Act of 1999) (Public Law 106-170,113 Stat. 1860) (TREA-99) extended section 420 through December … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    66 FR 32897Treasury DepartmentInternal Revenue Service
  • Information Returns Required of United States Persons With Respect To Certain Foreign Corporations

    Federal Register · Uncategorized Document · Dec 14, 1994

    with the Paperwork Reduction Act (44 U.S.C. 3504(h)) under control number 1545-1317. … It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) and the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply to these regulations, and,

    Treasury DepartmentInternal Revenue Service
  • Inadmissibility of Consumer Products and Industrial Equipment Noncompliant With Applicable Energy Conservation or Labeling Standards

    Federal Register · Proposed Rule · Mar 26, 2012

    Regulatory Enforcement and Fairness Act of 1996. … CBP welcomes any comments regarding this assessment.

    77 FR 17364Homeland Security DepartmentU.S. Customs and Border Protection
  • Section 42 Qualified Contract Provisions

    Federal Register · Proposed Rule · Jun 19, 2007

    in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … If the Agency provides a qualified contract within the one-year period and the owner rejects or fails to act upon the contract, the building remains subject to the existing commitment.

    72 FR 33706Treasury DepartmentInternal Revenue Service
  • Health Reimbursement Arrangements and Other Account-Based Group Health Plans

    Federal Register · Rule · Jun 20, 2019

    for coverage (if the waiting period complies with the waiting period rules in PHS Act section 2708 and its implementing rules) (the waiting period class); (6) employees who have not attained age 25 prior … The final rules include the waiting period class of employees, which aligns with the waiting periods allowed under PHS Act section 2708 and its implementing rules, because this avoids unneeded complexity

    84 FR 28888Treasury DepartmentInternal Revenue Service
  • Elimination of Certain Standards of Fill for Wine; and Elimination of Certain Standards of Fill for Distilled Spirits; Amendment of Malt Beverage Net Contents Labeling Regulation

    Federal Register · Proposed Rule · Aug 12, 2019

    ACTION: Notices of proposed rulemaking; extension of comment periods. … TTB believes that a 60-day extension of the two comment periods, which in addition to the original 60-day comment period will provide 120 days overall for comment, will be of sufficient length to allow

    84 FR 39786Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Reporting and Disclosure Requirements for National Banks With Securities Registered Under the Securities Exchange Act of 1934; Securities Offering Disclosure Rules

    Federal Register · Proposed Rule · May 21, 2003

    under sections 12(b) or 12(g) of the Exchange Act or that are required to file periodic reports with the SEC under section 15(d) of the Exchange Act (public issuers). … The plain language of section 906 specifically refers to periodic reports filed by a public issuer with the SEC although Section 12(i) of the Exchange Act requires bank issuers to file periodic reports

    68 FR 27753Treasury DepartmentComptroller of the Currency
  • Agency Information Collection Activities; Submission for OMB Review; Comment Request; Federal Insurance Office Climate-Related Financial Risk Data Collection for U.S. Homeowners Multi-Peril Underwriting Data

    Federal Register · Notice · Nov 2, 2023

    ACTION: Notice of information collection; request for comment. SUMMARY: Pursuant to the Federal Insurance Office Act of 2010 (FIO Act), the Federal Insurance Office (FIO) of the U.S. … A number of commenters supported a longer reporting period, although many of these called for adding multiple additional years.

    88 FR 75380Treasury Department
  • Qualified Subchapter S Trust Election for Testamentary Trusts

    Federal Register · Proposed Rule · Aug 24, 2001

    Prior to the 1996 Act, a former qualified subpart E trust was a permitted shareholder for a 60-day period beginning on the day of the deemed owner's death. … All comments will be available for public inspection and copying. A public hearing will be scheduled if requested in writing by any person that timely submits written comments.

    66 FR 44565Treasury DepartmentInternal Revenue Service
  • Disclosure of Returns and Return Information to Designee of Taxpayer

    Federal Register · Proposed Rule · Mar 18, 2011

    When an agency issues a rulemaking proposal, the Regulatory Flexibility Act (5 U.S.C. chapter 6), requires the agency to “prepare and make available for public comment an initial regulatory flexibility … A period of 10 minutes will be allotted to each person for the making of comments.

    76 FR 14827Treasury DepartmentInternal Revenue Service
  • Haitian Hemispheric Opportunity Through Partnership Encouragement Act of 2006

    Federal Register · Rule · Jun 22, 2007

    Act”). … In addition, CBP is soliciting comments in this interim rule and will consider all comments it receives before issuing a final rule.

    72 FR 34365Homeland Security DepartmentU.S. Customs and Border Protection
  • Disclosure of Returns and Return Information to Designee of Taxpayer

    Federal Register · Rule · May 7, 2013

    The commentator agreed that the period for submission of authorizations to allow for the disclosure of taxpayer information to third-party designees should be expanded. … The commentator specifically suggested that any reasonable time period beyond 120 days also be considered.

    78 FR 26506Treasury DepartmentInternal Revenue Service
  • Short-Term, Limited-Duration Insurance

    Federal Register · Proposed Rule · Feb 21, 2018

    Please allow sufficient time for mailed comments to be received before the close of the comment period. 3. By express or overnight mail. … Alternatively, you may deliver (by hand or courier) your written comments ONLY to the following addresses prior to the close of the comment period: a.

    83 FR 7437Treasury DepartmentInternal Revenue Service
  • Deferral of Duty on Large Yachts Imported for Sale

    Federal Register · Proposed Rule · Jun 15, 2000

    Comments submitted will be available for public inspection in accordance with the Freedom of Information Act (5 U.S.C. 552), § 1.4, Treasury Department Regulations (31 CFR 1.4), and § 103.11(b), Customs … Comments should be submitted within the time frame that comments are due regarding the substance of the proposal.

    65 FR 37501Treasury DepartmentCustoms Service
  • Real Estate Lending and Appraisals

    Federal Register · Rule · Mar 20, 1996

    One commenter suggested that section 114 of the Riegle-Neal Interstate Banking and Branching Efficiency Act (12 U.S.C. 43) (Riegle- Neal Act) requires the OCC to resubmit for public comment proposed Secs … Other than the comment summarized above concerning the application of section 114 of the Riegle-Neal Act (see text following ``The Final Rule and Comments Received,'' above), the OCC received no comments

    61 FR 11294Treasury DepartmentComptroller of the Currency
  • Amended Procedure for Refunds of Harbor Maintenance Fees Paid on Exports of Merchandise

    Federal Register · Rule · May 13, 2002

    Comment: One commenter indicated that exporters may be disinclined to accept Customs invitation to withdraw Freedom of Information Act (FOIA) requests. … These commenters contended that the 90-day protest filing period should commence upon expiration of the 120-day refund request refiling period.

    67 FR 31948Treasury DepartmentCustoms Service
  • Section 42, Low-Income Housing Credit Average Income Test Procedures

    Federal Register · Rule · Sep 30, 2025

    Other commenters recommended that the 180-day period start after the end of the correction period in § 1.42-5(e)(4) (90 days after notice from Agency under § 1.42-5(e)(2), plus up to an additional six … The final regulations do not adopt commenters' suggestion to start the correction period after a “determination” by the Agency.

    90 FR 46756Treasury DepartmentInternal Revenue Service

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