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Briefs, oral arguments, agency decisions and the Federal Register.
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Special Rules for Certain Foreign Business Entities
Federal Register · Rule · Oct 22, 2003
Some commentators requested that the rule be limited to significant changes in ownership within a specified period of time. … For example, one commentator suggested that the rule be limited to situations where persons obtained a 50 percent or greater ownership interest within a 12-month period.
68 FR 60296Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Apr 29, 2008
Currently, the IRS is soliciting comments concerning Revenue Procedures 2002-39, 2006-45, 2006-46, Changes in Periods of Accounting. … annual accounting period is required.
73 FR 23307Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Oct 16, 2020
Administrative Procedure Act B. Congressional Review Act C. Paperwork Reduction Act D. Regulatory Flexibility Act E. Riegle Community Development and Regulatory Improvement Act of 1994 F. … after the deferral period.
85 FR 65666Treasury DepartmentComptroller of the CurrencyFederal Register · Proposed Rule · Nov 18, 1999
information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does 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.
64 FR 62997Treasury DepartmentInternal Revenue ServiceFederal Register · Proposed Rule · Jul 21, 2006
Reconciliation Act of 1990, the Technical and Miscellaneous Revenue Act of 1988, and the Tax Reform Act of 1986, which were enacted subsequent to adoption of the current regulations. … All comments will be available for public inspection and copying. A public hearing may be scheduled if requested in writing by a person who timely submits written comments.
71 FR 41377Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Mar 13, 2014
Flexibility Act (5 U.S.C. 603(b)). … baseline periods.
79 FR 14153Treasury DepartmentComptroller of the CurrencyGuidance on Deposit-Related Consumer Credit Products
Federal Register · Notice · Jul 7, 2011
ACTION: Extension of comment period. … The OCC has received requests from the public for an extension of the comment period.
76 FR 39989Treasury DepartmentComptroller of the CurrencyFederal Register · Notice · Sep 30, 1998
This document further extends the comment period. DATES: Comments must be received on or before December 18, 1998. … Accordingly, the period of time for submission of comments is being extended until December 18, 1998.
63 FR 52316Treasury DepartmentCustoms ServiceExportation of Used Motor Vehicles
Federal Register · Rule · Apr 6, 1999
The authority citation for part 192 would also be revised to add the statutory citation for the Act discussed (19 U.S.C. 1646c). The comment period closed on December 29, 1997. … This 72-hour time period is a statutory minimum time period.
64 FR 16635Treasury DepartmentCustoms ServiceReceipt of Multiple Notices With Respect to Incorrect Taxpayer Identification Numbers
Federal Register · Proposed Rule · Jul 3, 2002
However, the payor must also act in a responsible manner with respect to the failure. Section 301.6724-1(f) sets forth special rules for acting in a responsible manner with respect to incorrect TINs. … 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 reviewing outlines has passed.
67 FR 44579Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Mar 28, 2001
The notice of proposed rulemaking invited the submission of public comments on the proposed amendments, and the public comment period closed on October 1, 1999. … Customs Response Customs does not believe that the suggestions of this commenter should be adopted. Elimination of the conditional release period falls outside the scope of this rulemaking action.
66 FR 16850Treasury DepartmentCustoms ServiceExcise Taxes on Excess Benefit Transactions
Federal Register · Rule · Jan 23, 2002
of the Labor Management Relations Act of 1947 (61 Stat. 157) and the Employee Retirement Income Security Act of 1974 (88 Stat. 854) (ERISA). … (ii) Taxable period.
67 FR 3076Treasury DepartmentInternal Revenue ServiceDetermination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans
Federal Register · Proposed Rule · Aug 20, 2026
ADDRESSES: Commenters are strongly encouraged to submit public comments electronically. … 2534 (2019); and (3) the SECURE 2.0 Act of 2022 (SECURE 2.0 Act), Division T of the Consolidated Appropriations Act, 2023, Public Law 117-328, 136 Stat. 4459 (2022).
91 FR 53803Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Oct 16, 2024
The comment period originally closed May 1, 2023. TTB extended the comment period for an additional 60 days, until June 30, 2023, because of a request submitted during the comment period (comment 6). … One comment (comment 6) requested a 90-day extension of the comment period.
89 FR 83431Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauFederal Register · Proposed Rule · Feb 19, 1998
L. 103-159, the Brady Handgun Violence Prevention Act (the ``Brady law''), imposed as an interim measure a waiting period of 5 days before a licensed importer, manufacturer, or dealer may sell, deliver … Any interested person who desires an opportunity to comment orally at a public hearing should submit his or her request, in writing, to the Director within the 90-day comment period.
63 FR 8379Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives BureauCivil Cause of Action for Certain Unauthorized Collection Actions
Federal Register · Proposed Rule · Dec 31, 1997
information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … All comments will be available for public inspection and copying. A public hearing may be scheduled if requested in writing by a person that timely submits written comments.
62 FR 68242Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Apr 14, 2015
information collection, as required by the Paperwork Reduction Act of 1995 (PRA). … The bank must provide a clearly convincing demonstration of why any additional holding period is needed.
80 FR 20076Treasury DepartmentComptroller of the CurrencyMulti-Year Reporting Requirements for Corporate Separations and Related Transactions
Federal Register · Proposed Rule · Jan 16, 2025
Unfunded Mandates Reform Act Section 202 of the Unfunded Mandates Reform Act of 1995 (UMRA) requires that agencies assess anticipated costs and benefits and take certain other actions before issuing a … (2) Required reporting period.
90 FR 4687Treasury DepartmentInternal Revenue ServiceFederal Register · Proposed Rule · Jan 16, 2003
We are acting on a request to extend the comment period in order to provide sufficient time for all interested parties to respond to the issues raised in the notice. … The comment periods ended on December 30, 2002. Before the close of the comment periods, ATF received a request from Mr.
68 FR 2262Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives BureauInterim Final Rules for Nondiscrimination in Health Coverage in the Group Market
Federal Register · Rule · Jan 8, 2001
The Departments are seeking comments from all those affected by these regulations, and the Departments will consider such comments and will reevaluate these regulations following the comment period in … We are, however, requesting an emergency review of this interim final rule with comment period.
66 FR 1378Treasury DepartmentInternal Revenue Service
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