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Qualified Small Business Stock
Federal Register · Proposed Rule · Jun 6, 1996
It also has 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 proposed regulations … 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.
61 FR 28821Treasury DepartmentInternal Revenue ServiceFederal Register · Proposed Rule · Jan 17, 2001
accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … ) or electronic comments that are submitted timely to the IRS.
66 FR 3916Treasury DepartmentInternal Revenue ServiceGross Estate; Election to Value on Alternate Valuation Date
Federal Register · Proposed Rule · Apr 25, 2008
The predecessor to section 2032 is section 302(j) of the Revenue Act of 1926, as added by section 202(a) of the Revenue Act of 1935. Revenue Act of 1935, 74 Public Law 407, 49 Stat. 1014 (1935). … electronic comments that are submitted timely to the IRS.
73 FR 22300Treasury DepartmentInternal Revenue ServiceFederal Register · Proposed Rule · Apr 8, 2020
Public Comment period closed on 11/29/19. Approved by OMB through 1/31/2021. … Public Comment period closed on 11/29/19. Approved by OMB through 1/31/2021.
85 FR 19858Treasury DepartmentInternal Revenue ServiceSubstantial Business Activities
Federal Register · Rule · Jun 12, 2012
See, for example, Uniform Division of Income for Tax Purposes Act, §§ 10 and 11. … (11) The term testing period means the one-year period ending on the applicable date. (e) Treatment of partnerships.
77 FR 34785Treasury DepartmentInternal Revenue ServiceReporting of Data on Loans to Small Businesses and Small Farms
Federal Register · Notice · Oct 17, 2019
The docket may be viewed after the close of the comment period in the same manner as during the comment period. … The docket may be viewed after the close of the comment period in the same manner as during the comment period.
84 FR 55687Treasury DepartmentComptroller of the CurrencyInvesting in Qualified Opportunity Funds
Federal Register · Proposed Rule · Oct 29, 2018
For purposes of the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)) (PRA), the reporting burden associated with proposed § 1.1400Z2(d)-1 will be reflected in the Paperwork Reduction Act submission … 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
83 FR 54279Treasury DepartmentInternal Revenue ServiceCertain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m)
Federal Register · Proposed Rule · Jun 24, 2011
on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … comments that are timely submitted to the IRS.
76 FR 37034Treasury DepartmentInternal Revenue ServiceDefinition of Omission From Gross Income
Federal Register · Rule · Dec 17, 2010
period for assessing tax. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.
75 FR 78897Treasury DepartmentInternal Revenue ServiceAnnouncement Type: Notice and Request for Public Comment
Federal Register · Notice · Feb 8, 2023
on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. … • Blended Interest Rate the end of the reporting period. • Comparable Blended Interest Rate the end of the reporting period.
88 FR 8340Treasury DepartmentCommunity Development Financial Institutions FundAvailability of Information Under the Freedom of Information Act
Federal Register · Rule · Dec 23, 2016
The docket may be viewed after the close of the comment period in the same manner as during the comment period. … In addition, the OCC believes that providing a notice and comment period prior to issuance of the interim final rule is unnecessary because the OCC does not expect public objection to the regulations being
81 FR 94240Treasury DepartmentComptroller of the CurrencyFederal Register · Proposed Rule · Jun 28, 2022
ADDRESSES: Commenters are strongly encouraged to submit public comments electronically. … A period of ten minutes will be allotted to each person for making comments (although this rule may be waived in unusual circumstances or for good cause shown).
87 FR 38331Treasury DepartmentInternal Revenue ServiceReturn of Property in Certain Cases
Federal Register · Proposed Rule · Feb 14, 2001
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.
66 FR 10249Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Dec 19, 2002
Required Information for Institutions (i) Reporting Amounts Billed in One Year That Relate to an Academic Period That Begins During the First Three Months of the Next Year Several commentators to the … The commentators explained that most institutions bill late in one calendar year for the qualified expenses that relate to an academic period that begins in the first three months of the next calendar
67 FR 77678Treasury DepartmentInternal Revenue ServiceEnhanced Cyber Risk Management Standards
Federal Register · Proposed Rule · Jan 24, 2017
ACTION: Joint advance notice of proposed rulemaking; re-opening of comment period. … The agencies received a number of requests to extend the comment period for the ANPR.
82 FR 8172Treasury DepartmentComptroller of the CurrencyFederal Register · Proposed Rule · Jun 27, 1996
The proposed regulations reflect changes to the law made by the Tax Reform Act of 1986 and the Technical and Miscellaneous Revenue Act of 1988. … in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507).
61 FR 33396Treasury DepartmentProposed Collection; Comment Request for Revenue Procedures 2003-79, 2007-64, and 2006-46
Federal Register · Notice · Jun 14, 2011
Currently, the IRS is soliciting comments concerning Revenue Procedures 2003-79, 2007-64, 2006-46, Changes in Periods of Accounting. … annual accounting period is required.
76 FR 34809Treasury DepartmentInternal Revenue ServiceProposed Collection; Comment Request for Revenue Procedures 2002-37, 2002-38, and 2002-39
Federal Register · Notice · May 21, 2002
Currently, the IRS is soliciting comments concerning Revenue Procedures 2002-37, 2002-38, 2002-39, Changes in Periods of Accounting. … annual accounting period is required.
67 FR 35844Treasury DepartmentInternal Revenue ServiceSpecial Depreciation Allowance
Federal Register · Rule · Aug 31, 2006
The regulations reflect changes to the law made by the Job Creation and Worker Assistance Act of 2002, the Jobs and Growth Tax Relief Reconciliation Act of 2003, the Working Families Tax Relief Act of … 2004, the American Jobs Creation Act of 2004, and the Gulf Opportunity Zone Act of 2005.
71 FR 51727Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Jul 3, 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 55306Treasury DepartmentComptroller of the Currency
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