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

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  • Electronic Tip Reports

    Federal Register · Proposed Rule · Jan 26, 1998

    in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … Tax Act (RRTA).

    63 FR 3680Treasury DepartmentInternal Revenue Service
  • 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
  • Agency Information Collection Activities: Information Collection Renewal; Comment Request; Reporting, Recordkeeping, and Disclosure Requirements Associated With Proprietary Trading and Certain Interests in and Relationships With Covered Funds

    Federal Register · Notice · Nov 18, 2016

    ACTION: Notice and request for comment. … Comments: Comments submitted in response to this notice will be summarized and included in the request for OMB approval. All comments will become a matter of public record.

    81 FR 81863Treasury DepartmentComptroller of the Currency
  • Qualified Subchapter S Trust Election for Testamentary Trusts

    Federal Register · Rule · Jul 17, 2003

    The Small Business Job Protection Act of 1996 and the Taxpayer Relief Act of 1997 made changes to the applicable law. The final regulations affect S corporations and their shareholders. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    68 FR 42251Treasury DepartmentInternal Revenue Service
  • Automatic Enrollment Requirements Under Section 414A

    Federal Register · Proposed Rule · Jan 14, 2025

    Act. … Commenters are strongly encouraged to submit public comments electronically.

    90 FR 3092Treasury DepartmentInternal Revenue Service
  • Federal Unemployment Tax Deposits-De Minimis Threshold

    Federal Register · Rule · Dec 1, 2004

    6157) plus amounts not deposited for prior periods does not exceed $500 ($100 in the case of periods ending on or before December 31, 2004). … Thus, an employer shall not be required to make a deposit for a period unless his tax for such period plus tax not deposited for prior periods exceeds $500.

    69 FR 69819Treasury DepartmentInternal Revenue Service
  • Electronic Funds Transfer of Depository Taxes

    Federal Register · Rule · Dec 7, 2010

    (c) Federal Unemployment Tax Act. … Each return of the tax imposed by the Federal Unemployment Tax Act required to be made under § 31.6011(a)-3 shall be filed on or before the last day of the first calendar month following the period for

    75 FR 75897Treasury DepartmentInternal Revenue Service
  • Micro-Captive Listed Transactions and Micro-Captive Transactions of Interest

    Federal Register · Proposed Rule · Apr 11, 2023

    Congress enacted section 333 of the Protecting Americans from Tax Hikes Act of 2015 (PATH Act), div. … Although the Administrative Procedure Act (APA), 5 U.S.C. 551-559, does not require a response to those comments, the comments are described here in an effort to assist taxpayers in understanding the provisions

    88 FR 21547Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Proposed Renewal; Comment Request; Renewal Without Change of the Generic Clearance for the Collection of Qualitative Feedback on Agency Service Delivery

    Federal Register · Notice · Jul 29, 2026

    This request for comments is being made pursuant to the Paperwork Reduction Act of 1995. DATES: Written comments are welcome and must be received on or before September 28, 2026. … Please submit comments by one method only. Comments will be reviewed consistent with the Paperwork Reduction Act of 1995 (PRA) and applicable OMB regulations and guidance.

    91 FR 47915Treasury DepartmentFinancial Crimes Enforcement Network
  • Agency Information Collection Activities; Proposed Renewal; Comment Request; Renewal Without Change of the Registration of Money Services Businesses Regulation and FinCEN Form 107

    Federal Register · Notice · Jan 27, 2020

    This request for comments is made pursuant to the Paperwork Reduction Act of 1995. DATES: Written comments are welcome and must be received on or before March 27, 2020. … Statutory and Regulatory Provisions FinCEN exercises regulatory functions under the Currency and Financial Transactions Reporting Act of 1970, as amended by the USA PATRIOT Act of 2001 and other legislation

    85 FR 4796Treasury DepartmentFinancial Crimes Enforcement Network
  • Incentive-Based Compensation Arrangements

    Federal Register · Proposed Rule · Jun 10, 2016

    The docket may be viewed after the close of the comment period in the same manner as during the comment period. … Request for Comments V. Regulatory Analysis A. Regulatory Flexibility Act B. Paperwork Reduction Act C.

    81 FR 37670Treasury DepartmentComptroller of the Currency
  • Loans From a Qualified Employer Plan to Plan Participants or Beneficiaries

    Federal Register · Proposed Rule · Jul 31, 2000

    Electronic Signatures Act The Electronic Signatures in Global and National Commerce Act (114 Stat. 464) (the Electronic Signatures Act) was signed on June 30, 2000. … Comments are requested on the impact of the Electronic Signatures Act on the final regulations under section 72(p) that appear in this issue of the Federal Register and on any future guidance that

    65 FR 46677Treasury DepartmentInternal Revenue Service
  • Coronavirus State and Local Fiscal Recovery Funds

    Federal Register · Rule · Nov 20, 2023

    Comment date: Comments must be received on or before December 20, 2023. … Administrative Procedure Act The Administrative Procedure Act (APA), 5 U.S.C. 551 et seq., generally requires public notice and an opportunity for comment before a rule becomes effective.

    88 FR 80584Treasury Department
  • Appraisals for Higher-Priced Mortgage Loans Exemption Threshold

    Federal Register · Rule · Oct 30, 2019

    For purposes of § 34.203(b)(2), the threshold amount in effect during a particular period is the amount stated in comment 203(b)(2)-3 for that period. … For purposes of § 226.43(b)(2), the threshold amount in effect during a particular period is the amount stated in comment 43(b)(2)-3 for that period.

    84 FR 58013Treasury DepartmentComptroller of the Currency
  • Appraisals for Higher-Priced Mortgage Loans Exemption Threshold

    Federal Register · Rule · Oct 20, 2022

    Regulatory Analysis Administrative Procedure Act Under the Administrative Procedure Act, notice and opportunity for public comment are not required if the agency finds that notice and public comment … For purposes of § 34.203(b)(2), the threshold amount in effect during a particular period is the amount stated in comment 203(b)(2)-3 for that period.

    87 FR 63663Treasury DepartmentComptroller of the Currency
  • Business Combinations Under the Bank Merger Act

    Federal Register · Proposed Rule · Feb 13, 2024

    The docket may be viewed after the close of the comment period in the same manner as during the comment period. … public comments subsection would articulate the circumstances under which the OCC may extend the comment period from the usual 30-day comment period  28 pursuant to § 5.10(b)(2). 29 It also

    89 FR 10010Treasury DepartmentComptroller of the Currency
  • Federal Benefit Payments Under Certain District of Columbia Retirement Plans

    Federal Register · Proposed Rule · Feb 3, 2011

    ACTION: Proposed rule; extension of comment period. … The original comment period closed on January 21, 2011.

    76 FR 6112Treasury Department
  • Export Certificates for Lamb Meat Subject to Tariff-Rate Quota

    Federal Register · Rule · Dec 13, 2000

    The commenter asserted that the quota period for purposes of administering the tariff-rate quota for lamb meat should be based on the yearly period in which the lamb meat is entered or withdrawn for consumption … The commenter believed that basing the quota period and the validity of the export certificate on the date of exportation, rather than on the date of entry or withdrawal for consumption, represented a

    65 FR 77816Treasury DepartmentCustoms Service
  • Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Reporting, Recordkeeping, and Disclosure Requirements Associated With Proprietary Trading and Certain Interests in and Relationships With Covered Funds

    Federal Register · Notice · Feb 22, 2017

    ACTION: Notice and request for comment. … Comments: The OCC issued a notice for 60 days of comment concerning the collection on November 18, 2016, 81 FR 81863. No comments were received.

    82 FR 11395Treasury DepartmentComptroller of the Currency
  • Information Reporting With Respect to Certain Foreign Partnerships

    Federal Register · Proposed Rule · Sep 9, 1998

    in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … A period of 10 minutes will be allotted for each person making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed.

    63 FR 48144Treasury DepartmentInternal Revenue Service

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