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Briefs, oral arguments, agency decisions and the Federal Register.
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Federal Register · Notice · Oct 22, 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 84445Treasury DepartmentComptroller of the CurrencyAddition of American Single Malt Whisky to the Standards of Identity for Distilled Spirits
Federal Register · Rule · Dec 18, 2024
Comments Received The comment period for Notice No. 213 closed on September 27, 2022. TTB received 158 comments in response to Notice No. 213. … (d) Transition period.
89 FR 102726Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauFederal Register · Proposed Rule · Apr 24, 2008
Please submit comments by one method only. … The Money Laundering Suppression Act sought to reduce, within a reasonable period of time, the number of reports required to be filed in the aggregate by depository institutions pursuant to section 5313
73 FR 22101Treasury DepartmentSource of Compensation for Labor or Personal Services
Federal Register · Proposed Rule · Jan 21, 2000
It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. … 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.
65 FR 3401Treasury DepartmentInternal Revenue ServiceLiquidity Coverage Ratio Rule: Treatment of Certain Emergency Facilities
Federal Register · Rule · May 6, 2020
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. Board: You may submit comments, identified by Docket No.
85 FR 26835Treasury DepartmentComptroller of the CurrencyGuidance Under Section 529A: Qualified ABLE Programs
Federal Register · Rule · Nov 19, 2020
(2) Additional period. … (6) Access period.
85 FR 74010Treasury DepartmentInternal Revenue ServiceAJCA Modifications to the Section 6011 Regulations
Federal Register · Rule · Aug 3, 2007
One commentator recommended that the 10 day period be extended to 30 days and the 45 day disclosure period be extended to 90 days. … With respect to the date the disclosure period begins, two commentators commented that the disclosure period should begin on the date the taxpayer receives the timely Schedule K-1.
72 FR 43146Treasury DepartmentInternal Revenue ServiceRules Governing Availability of Information
Federal Register · Proposed Rule · Jun 19, 2002
Civil Penalties Proceedings Under the Kingpin Act. … Regulatory Flexibility Act, Paperwork Reduction Act, and Executive Order 12866 Pursuant to the Regulatory Flexibility Act, 5 U.S.C. 601 et seq. , it is hereby certified that this proposed rule would
67 FR 41658Treasury DepartmentForeign Assets Control OfficeState Relief and Empowerment Waivers
Federal Register · Rule · Oct 24, 2018
The comment period should in no case be less than 30 days. … As with the comment period described above, the length of the comment period should reflect the complexity of the proposal and in no case can be less than 30 days. X.
83 FR 53575Treasury DepartmentHealth and Human Services DepartmentFederal Register · Notice · Feb 12, 2026
Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period. … A banking entity must promptly provide these records to the OCC upon request and retain them for a period of no less than 5 years or such longer period as required by the OCC.
91 FR 6729Treasury DepartmentComptroller of the CurrencyProposed Collection; Comment Request for Revenue Procedures 2003-79, 2007-64, and 2006-46
Federal Register · Notice · Sep 11, 2014
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.
79 FR 54350Treasury DepartmentInternal Revenue ServiceInterest Capitalization Requirements for Improvements to Designated Property
Federal Register · Proposed Rule · May 15, 2024
the online instructions for submitting comments. … 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
89 FR 42404Treasury DepartmentInternal Revenue ServiceLoans in Areas Having Special Flood Hazards
Federal Register · Proposed Rule · Oct 30, 2013
and viewing the docket after the close of the comment period … The Board will conduct a final regulatory flexibility analysis after considering the comments received during the public comment period. 1.
78 FR 65108Treasury DepartmentComptroller of the CurrencyFederal Register · Proposed Rule · Dec 4, 2020
On August 20, 1999, an interim final rule with comment period was published in the Federal Register (64 FR 45786) that provided more detail on the procedures for enforcing title XXVII of the PHS Act … comment period relating to the MLR program on December 1, 2010 (75 FR 74863).
85 FR 78572Treasury DepartmentHealth and Human Services DepartmentEnterprise Zone Facility Bonds
Federal Register · Rule · May 31, 1996
Commentators also suggested lengthening the start-up period. … 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 regulations, and,
61 FR 27258Treasury DepartmentInternal Revenue ServicePartnerships; Start-Up Expenditures; Organization and Syndication Fees
Federal Register · Proposed Rule · Dec 9, 2013
information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … electronic comments that are submitted timely to the IRS.
78 FR 73753Treasury DepartmentInternal Revenue ServiceReal Estate Mortgage Investment Conduits; Application of Section 446 With Respect To Inducement Fees
Federal Register · Proposed Rule · Jul 21, 2003
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.
68 FR 43055Treasury DepartmentInternal Revenue ServiceReissuance of State or Local Bonds
Federal Register · Rule · Dec 30, 2024
However, to provide a longer transition period for outstanding tax-exempt bonds, the final regulations provide a period of one year from the date the final regulations are published in the Federal Register … Regulatory Flexibility Act Pursuant to the Regulatory Flexibility Act (RFA), it is hereby certified that these final regulations will not have a significant economic impact on a substantial number of
89 FR 106315Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Nov 30, 1998
Comments on NPR--General Discussion The comment period on the NPR closed on December 2, 1997. … Two commenters supported the 30-day advance notice period. Another commenter argued that the 30-day notice period would be too long and suggested a 10-day notice period.
63 FR 65673Treasury DepartmentThrift Supervision OfficeChanges in Entity Classification: Special Rule for Certain Foreign Eligible Entities
Federal Register · Proposed Rule · Nov 29, 1999
However, comments not to be presented at the hearing must be submitted by February 28, 2000. A period of 10 minutes will be allotted to each person for making comments. … (ii) Period of reclassification.
64 FR 66591Treasury DepartmentInternal Revenue Service
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