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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 DepartmentFederal 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 ServiceFederal 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 ServiceFederal 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 ServiceInformation 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 ServiceFederal 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 ProtectionSection 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 ServiceHealth 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 ServiceFederal 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 BureauFederal 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 CurrencyFederal 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 DepartmentQualified 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 ServiceDisclosure 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 ServiceHaitian 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 ProtectionDisclosure 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 ServiceShort-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 ServiceDeferral 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 ServiceReal 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 CurrencyAmended 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 ServiceSection 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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