Documents

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

6,771 results

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  • Uniform Rules of Origin for Imported Merchandise

    Federal Register · Proposed Rule · Jul 25, 2008

    DATES: Comments must be received on or before September 23, 2008. … Follow the instructions for submitting comments via docket number USCBP-2007-0100.

    73 FR 43385Homeland Security DepartmentU.S. Customs and Border Protection
  • Income Inclusion When Lessee Treated as Having Acquired Investment Credit Property

    Federal Register · Rule · Jul 19, 2019

    The commenter suggested that the “basis reduction election” be permitted after the recapture period when a lease termination occurs or when an ultimate credit claimant disposes of their entire interest … Section 47(a) was amended by section 13402 of the Tax Cuts and Jobs Act, Public Law 115-97, 131 Stat. 2054, 2134 (TCJA).

    84 FR 34775Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Information Collection Renewal; Comment Request; Survey of Minority Owned Institutions

    Federal Register · Notice · Apr 11, 2022

    Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period. … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period. • Viewing Comments Electronically: Go to www.reginfo.gov.

    87 FR 21262Treasury DepartmentComptroller of the Currency
  • Special Enrollment Examination User Fee for Enrolled Agents

    Federal Register · Proposed Rule · Jan 26, 2016

    DATES: Written or electronic comments must be received by February 24, 2016. … A period of 10 minutes will be allocated 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.

    81 FR 4221Treasury DepartmentInternal Revenue Service
  • Authority for Certain Savings and Loan Holding Companies To Engage in Financial Activities

    Federal Register · Proposed Rule · Dec 7, 2001

    ACTION: Notice of extension of comment period. SUMMARY: The Office of Thrift Supervision is extending the comment period for the proposed rule published on November 8, 2001. … That rule required interested persons to submit their comments by December 10, 2001. During the comment period, OTS received a written request to extend the comment period until January 10, 2002.

    66 FR 63517Treasury DepartmentThrift Supervision Office
  • Agency Information Collection Activities: Information Collection Revision; Comment Request; Regulation C-Home Mortgage Disclosure Act

    Federal Register · Notice · Apr 21, 2022

    Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period. … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period. • Viewing Comments Electronically: Go to www.reginfo.gov.

    87 FR 23911Treasury DepartmentComptroller of the Currency
  • Simplification of Entity Classification Rules

    Federal Register · Proposed Rule · May 13, 1996

    in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507). … [[Page 21994]] A period of 10 minutes will be allotted to each person for making comments.

    61 FR 21989Treasury Department
  • Relief for Service in Combat Zone and for Presidentially Declared Disaster

    Federal Register · Proposed Rule · Dec 30, 1999

    The period of time that may be disregarded for performing certain acts pursuant to section 7508 applies to acts described in section 7508(a)(1) and to other acts specified in a revenue ruling, revenue … (c) Acts for which a period may be disregarded--(1) Acts performed by taxpayers.

    64 FR 73444Treasury DepartmentInternal Revenue Service
  • Calculation of Maximum Obligation Limitation

    Federal Register · Proposed Rule · Nov 25, 2011

    You can make an appointment to inspect comments by calling (202) 622-0990. Commenters are requested to submit copies of comments to both Agencies. … Request for Comments The Agencies invite comments on all aspects of the proposed rulemaking.

    76 FR 72645Federal Deposit Insurance CorporationTreasury Department
  • Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Investment Securities

    Federal Register · Notice · May 16, 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 … You may review comments and other related materials that pertain to this information collection following the close of the 30-day comment period for this notice by the method set forth in the next bullet

    89 FR 42926Treasury DepartmentComptroller of the Currency
  • Personal Transactions in Securities

    Federal Register · Rule · Jun 1, 2007

    , and viewing the docket after the close of the comment period … In developing a final rule, OTS will consider all public comments it receives within that period. B.

    72 FR 30473Treasury DepartmentThrift Supervision Office
  • Application of Normalization Accounting Rules to Balances of Excess Deferred Income Taxes and Accumulated Deferred Investment Tax Credits of Public Utilities Whose Assets Cease To Be Public Utility Property

    Federal Register · Proposed Rule · Dec 21, 2005

    Excess Deferred Income Tax The Tax Reform Act of 1986 (the 1986 Act) reduced the highest corporate tax rate from 46 percent to 34 percent. … 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.

    70 FR 75762Treasury DepartmentInternal Revenue Service
  • Appraisals for Higher-Priced Mortgage Loans-Supplemental Proposal

    Federal Register · Proposed Rule · Aug 8, 2013

    • Email: comments@FDIC.gov. Comments submitted must include “FDIC” and “Truth in Lending Act (Regulation Z).” … , and viewing the docket after the close of the comment period

    78 FR 48548Treasury DepartmentComptroller of the Currency
  • Tax Treatment of Cafeteria Plans

    Federal Register · Proposed Rule · Nov 7, 1997

    on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … Dolan, Acting Commissioner of Internal Revenue. [FR Doc. 97-29086 Filed 11-6-97; 8:45 am] BILLING CODE 4830-01-U

    62 FR 60196Treasury DepartmentInternal Revenue Service
  • Margin and Capital Requirements for Covered Swap Entities

    Federal Register · Proposed Rule · Sep 24, 2014

    , and viewing the docket after the close of the comment period … Other commenters indicated that the appropriate close-out period varied significantly across transactions and that a single close-out period would not be appropriate.

    79 FR 57348Treasury DepartmentComptroller of the Currency
  • Rehabilitation Credit Allocated Over a 5-Year Period

    Federal Register · Proposed Rule · May 22, 2020

    ADDRESSES: Commenters are strongly encouraged to submit public comments electronically. … On December 22, 2017, section 47 was amended by section 13402 of Public Law 115-97, 131 Stat. 2054 (2017), commonly referred to as the Tax Cuts and Jobs Act (TCJA).

    85 FR 31096Treasury DepartmentInternal Revenue Service
  • Covered Savings Associations

    Federal Register · Proposed Rule · Sep 18, 2018

    SUMMARY: The OCC is inviting comment on a proposed rule to implement a new section of the Home Owners' Loan Act (HOLA). … The docket may be viewed after the close of the comment period in the same manner as during the comment period.

    83 FR 47101Treasury DepartmentComptroller of the Currency
  • Sale and Issue of Marketable Book-Entry Treasury Bills, Notes, and Bonds (Department of the Treasury Circular, Public Debt Series No. 1-93)

    Federal Register · Rule · Jun 30, 1998

    period. … Although this rule was issued initially in proposed form to secure the benefit of public comment, the notice, public comment, and delayed effective date provisions of the Administrative Procedure Act are

    63 FR 35782Treasury DepartmentFiscal Service
  • Small Brewers Bond Reduction and Requirement To File Tax Returns, Remit Tax Payments and Submit Reports Quarterly

    Federal Register · Rule · Sep 30, 2014

    The comment period for Notice No. 131 closed February 5, 2013. Comments Received In response to Notice No. 131, TTB received 44 comments. … One other comment came from a surety company (Comment 21) that asked for clarification regarding the relationship between the 4-year term of the required bond and the 3-year effective period of the

    79 FR 58674Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Automated Commercial Environment (ACE) Filings for Electronic Entry/Entry Summary (Cargo Release and Related Entry)

    Federal Register · Rule · Oct 13, 2015

    L. 103-182, 107 Stat. 2057, December 8, 1993), commonly known as the Customs Modernization Act, or Mod Act. … Regulatory Flexibility Act The Regulatory Flexibility Act (5 U.S.C. 601 et seq. ), as amended by the Small Business Regulatory Enforcement and Fairness Act of 1996, requires an agency to prepare

    80 FR 61278Homeland Security DepartmentU.S. Customs and Border Protection

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