Documents

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

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  • Prehispanic Artifacts From El Salvador

    Federal Register · Rule · Mar 10, 1995

    The ladle portion may have holes perforated to facilitate the circulation of air, and in the taller, more cup-like versions these holes may take the form of crosses or step frets (these are the so-called … Regulatory Flexibility Act Because no notice of proposed rulemaking is required, the provisions of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) do not apply.

    60 FR 13352Treasury DepartmentCustoms Service
  • Proposed Collection; Comment Request for Form 8842.

    Federal Register · Notice · Feb 13, 2008

    on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Currently, the IRS is soliciting comments concerning Form 8842, Election To Use Different Annualization Periods for Corporate Estimated Tax.

    73 FR 8405Treasury DepartmentInternal Revenue Service
  • Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Duration Insurance

    Federal Register · Rule · Oct 31, 2016

    Other commenters expressed general opposition to the proposed rules or requested that short-term, limited-duration insurance be allowed to provide coverage for a longer period. … One commenter suggested alignment of short-term, limited-duration insurance with the employer waiting period rules by permitting a coverage period of up to four months. 19 Another commenter asked

    81 FR 75316Treasury DepartmentInternal Revenue Service
  • Revisions to Distilled Spirits Plant Operations Reports and Regulations

    Federal Register · Proposed Rule · Dec 5, 2011

    The provisions of chapter 51 of the IRC, as well as the provisions of the Federal Alcohol Administration Act (FAA Act), are administered by TTB. … Regulatory Flexibility Act Pursuant to the requirements of the Regulatory Flexibility Act (5 U.S.C.

    76 FR 75836Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Preemption Determination

    Federal Register · Notice · Mar 18, 1997

    ACTION: Reopening of comment period. ----------------------------------------------------------------------- SUMMARY: The Office of the Comptroller of the Currency (OCC) is reopening the public comment … Act.

    62 FR 12883Treasury DepartmentComptroller of the Currency
  • Allocation and Apportionment of Expenses Alternative Method for Determining Tax Book Value of Assets

    Federal Register · Rule · Jan 30, 2006

    A public hearing was held and comments were received. … Eric Solomon, Acting Deputy Assistant Secretary of the Treasury. [FR Doc. 06-766 Filed 1-27-06; 8:45 am] BILLING CODE 4830-01-P

    71 FR 4813Treasury DepartmentInternal Revenue Service
  • Claims for Credit or Refund

    Federal Register · Rule · Jul 24, 2015

    Act of 2000. … Act, a separate claim must be made for each return for each taxable period.

    80 FR 43949Treasury DepartmentInternal Revenue Service
  • Department of the Treasury Acquisition Regulations; Incremental Funding of Fixed-Price, Time-and-Material or Labor-Hour Contracts During a Continuing Resolution

    Federal Register · Proposed Rule · Jul 12, 2016

    DATES: Comment due date: September 12, 2016. ADDRESSES: Treasury invites comments on the topics addressed in this proposed rule. … Regulatory Flexibility Act The Regulatory Flexibility Act (5 U.S.C. chapter 6) generally requires agencies to conduct an initial regulatory flexibility analysis and a final regulatory flexibility analysis

    81 FR 45118Treasury Department
  • Rescission of OCC Guidelines Establishing Standards for Recovery Planning by Certain Large Insured National Banks, Insured Federal Savings Associations, and Insured Federal Branches

    Federal Register · Proposed Rule · Nov 18, 2025

    For help with submitting effective comments, please click on “Commenter's Checklist.” … The docket may be viewed after the close of the comment period in the same manner as during the comment period.

    90 FR 51587Treasury DepartmentComptroller of the Currency
  • Federal Government Participation in the Automated Clearing House-Extension of Public Comment Period

    Federal Register · Proposed Rule · Jun 1, 2001

    ACTION: Notice of extension of public comment period. … In response to requests by several parties for an extension of the comment deadline, FMS is extending the comment period to July 31, 2001.

    66 FR 29746Treasury DepartmentFiscal Service
  • Obligations of States and Political Subdivisions

    Federal Register · Rule · Sep 23, 2002

    These commentators recommended that the exception take into account the entire anticipated period of ongoing sales, irrespective of the term of any contracts or renewal options. … three-year period are part of the same project.

    67 FR 59756Treasury DepartmentInternal Revenue Service
  • Community Reinvestment Act Regulations

    Federal Register · Rule · Dec 15, 2021

    One commenter supported maintaining these plans but only if the strategic plan period is already in effect. … In contrast, one commenter opposed any transition period.

    86 FR 71328Treasury DepartmentComptroller of the Currency
  • Hard Cider; Postponement of Labeling Compliance Date (97-2523)

    Federal Register · Rule · Sep 27, 1999

    On the same [[Page 51897]] day, ATF issued a notice of proposed rulemaking, Notice No. 859 (63 FR 44819), inviting comments on this temporary rule for a 60 day period. … In response to requests from the industry, ATF reopened the comment period for an additional 30 days on November 6, 1998, by Notice No. 869 (63 FR 59921).

    64 FR 51896Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Agency Information Collection Activities: Proposed Renewal; Comment Request; Renewal Without Change of the Generic Clearance for the Collection of Qualitative Feedback on Agency Service Delivery

    Federal Register · Notice · May 11, 2023

    This request for comments is being made pursuant to the Paperwork Reduction Act of 1995. DATES: Written comments are welcome and must be received on or before July 10, 2023. … Please submit comments by one method only. Comments will be reviewed consistent with the Paperwork Reduction Act of 1995 and applicable OMB regulations and guidance.

    88 FR 30383Treasury DepartmentFinancial Crimes Enforcement Network
  • Agency Information Collection Activities: Proposed Extension of Information Collection; Comment Request

    Federal Register · Notice · Jun 9, 2003

    information collection, as required by the Paperwork Reduction Act of 1995. … The bank must provide a clearly convincing demonstration of why any additional holding period is needed.

    68 FR 34481Treasury DepartmentComptroller of the Currency
  • Determination of Distributive Share When a Partner's Interest Changes

    Federal Register · Proposed Rule · Apr 14, 2009

    Act) and section 72 of the Deficit Reduction Act of 1984, Public Law 98-369 (98 Stat. 494 (1984)) (the 1984 Act). … ) or electronic comments that are submitted timely to the IRS.

    74 FR 17119Treasury DepartmentInternal Revenue Service
  • Excise Tax on Designated Drugs

    Federal Register · Proposed Rule · Jan 2, 2025

    the online instructions for submitting comments. … The Treasury Department and the IRS request comments on all aspects of the proposed regulations. All commenters are strongly encouraged to submit comments electronically.

    90 FR 31Treasury DepartmentInternal Revenue Service
  • Proposed Agency Information Collection Activities; Comment Request

    Federal Register · Notice · Sep 28, 2023

    All comments may be accessible under the Freedom of Information Act. … This information is used to fulfill the supervisory and regulatory requirements of the International Banking Act of 1978.

    88 FR 66933Treasury DepartmentComptroller of the Currency
  • Abatement of Interest

    Federal Register · Rule · Dec 18, 1998

    The other recommendations made in the comment letter are not adopted. … An extended period of time passes before the auditor's cases are reassigned.

    63 FR 70012Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Revenue Procedures 2002-37, 2002-38, and 2002-39

    Federal Register · Notice · May 19, 2005

    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.

    70 FR 28985Treasury DepartmentInternal Revenue Service

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