Documents

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

6,771 results

1.69s

  • Capital Magnet Fund

    Federal Register · Rule · Mar 17, 2016

    This document extends the comment period on the interim rule to May 8, 2016. DATES: The comment period for the interim rule published February 8, 2016, at 81 FR 6434, is extended. … requested that the comment period be extended.

    81 FR 14370Treasury DepartmentCommunity Development Financial Institutions Fund
  • Shared Responsibility for Employers Regarding Health Coverage

    Federal Register · Rule · Feb 12, 2014

    2708 of the PHS Act during that same period. 6 6  The Departments expect to issue final regulations in the near future with respect to section 2708 of the PHS Act. … Commenters discussed the applicability of section 530 of the Revenue Act of 1978 (referred to in this preamble as “Section 530”) for purposes of section 4980H.

    79 FR 8544Treasury DepartmentInternal Revenue Service
  • Obligations of States and Political Subdivisions

    Federal Register · Rule · Dec 19, 2005

    Tax Reform Act of 1986, 100 Stat. 2085 (the 1986 Act), if the refunding does not qualify for transitional relief under the 1986 Act or prior law. … The final regulations clarify in an example that the 1986 Act limitations apply to the shortened and combined measurement periods.

    70 FR 75028Treasury DepartmentInternal Revenue Service
  • Highway Use Tax; Sold Vehicles and Electronic Filing; Taxable Period Beginning July 1, 2011

    Federal Register · Rule · Oct 29, 2014

    Summary of Comment The comment received in response to NPRM 1 suggested that the IRS modify its rule under § 41.6001-2(b)(2)(ii) relating to the registration of highway motor vehicles. … The final regulations do not adopt the change proposed by the commenter.

    79 FR 64313Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Information Collection Renewal; Comment Request; Fair Credit Reporting: Affiliate Marketing

    Federal Register · Notice · May 24, 2024

    Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period. … Description: Section 214 of the Fair and Accurate Credit Transactions Act of 2003 (FACT Act), 1 which added section 624 to the Fair Credit Reporting Act (FCRA), 2 generally prohibits a person

    89 FR 45938Treasury DepartmentComptroller of the Currency
  • 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
  • Semiannual Agenda

    Federal Register · Proposed Rule · Jul 30, 2021

    small entities; and (2) Rules that have been identified for periodic review under section 610 of the Regulatory Flexibility Act. … The public comment period for the proposed rulemaking expired on November 27, 2020. The Agencies are working to develop a rule in light of the comments received from the public.

    86 FR 41268Treasury Department
  • Securities Offering Disclosure Rules

    Federal Register · Rule · Nov 2, 1994

    All five commenters agreed that the OCC should follow the Securities Act requirements and SEC rules. … company filed current and periodic reports pursuant to section 13 of the Exchange Act.

    Treasury DepartmentComptroller of the Currency
  • Uniform Rules of Practice and Procedure

    Federal Register · Rule · May 6, 1996

    In computing any period of time prescribed by this subpart, the date of the act or event that commences the designated period of time is not included. … However, when the time period within which an act is to be performed is ten days or less, not including any additional time allowed for in paragraph (c) of this section, intermediate Saturdays, Sundays

    61 FR 20350Treasury DepartmentThrift Supervision Office
  • Information Collection Submitted to OMB for Review

    Federal Register · Notice · Apr 5, 1995

    ACTION: Extension of comment period for information collection submitted to OMB for review and approval under the Paperwork Reduction Act of 1980. ----------------------------------------------------- … The OCC believes that allowing additional time for public comment is warranted, and is extending the public comment period.

    60 FR 17380Treasury DepartmentComptroller of the Currency
  • Rules for Property Produced in a Farming Business

    Federal Register · Rule · Aug 21, 2000

    The Chief Counsel for Advocacy submitted comments requesting that the IRS conduct a regulatory flexibility analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) (RFA) on how the notice of … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    65 FR 50638Treasury DepartmentInternal Revenue Service
  • Extension of Time Limit in Which To File Vessel Repair Documents

    Federal Register · Uncategorized Document · Apr 19, 1994

    Comment: The extension to a 90-day filing period is needed and welcomed. … Regulatory Flexibility Act Based on the above discussion, pursuant to the provisions of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.), it is certified that the amendment will not have a significant

    Treasury DepartmentCustoms Service
  • 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
  • Suspension of Running of Period of Limitations During a Proceeding to Enforce or Quash a Designated or Related Summons

    Federal Register · Proposed Rule · Apr 28, 2008

    Section 11311 of the Omnibus Budget Reconciliation Act of 1990 (Pub. … ) or electronic comments that are submitted timely to the IRS.

    73 FR 22879Treasury DepartmentInternal Revenue Service
  • Deduction for Interest on Qualified Education Loans

    Federal Register · Proposed Rule · Jan 21, 1999

    Supplemental Appropriations Act, 1999. … ://www.irs.ustreas.gov/prod/tax__regs/ comments. html.

    64 FR 3257Treasury DepartmentInternal Revenue Service
  • Capital Magnet Fund

    Federal Register · Rule · Dec 3, 2010

    The comment period for the proposed rule ended on May 14, 2010. The CDFI Fund received a total of 5 written submissions. … All comments received by the end of the comment period were posted on the CDFI Fund's Web site for public view.

    75 FR 75376Treasury DepartmentCommunity Development Financial Institutions Fund
  • Agency Information Collection Activities: Information Collection Renewal; Comment Request; Investment Securities

    Federal Register · Notice · Mar 11, 2024

    SUMMARY: The OCC, as part of its continuing effort to reduce paperwork and respondent burden, invites comment on a continuing information collection, as required by the Paperwork Reduction Act of 1995 … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period.

    89 FR 17542Treasury DepartmentComptroller of the Currency
  • Administration Simplification of Section 481(a) Adjustment Periods in Various Regulations

    Federal Register · Proposed Rule · May 12, 2003

    provisions of the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply. … A period of 10 minutes will be allotted to each person for making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed.

    68 FR 25310Treasury DepartmentInternal Revenue Service
  • Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return

    Federal Register · Rule · Dec 31, 2014

    Many commenters asked that the lengths of the proposed 120-day notification period and/or 240-day application period be modified. … Some commenters suggested a shorter application period of 90, 120, or 180 days, with the notification period either being concurrent with, or a shorter period within, the application period.

    79 FR 78954Treasury DepartmentInternal Revenue Service

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