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

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  • Bond Premium Carryforward

    Federal Register · Rule · Jan 15, 2014

    No comments were received on the notice of proposed rulemaking. No public hearing was requested or held. … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    79 FR 2589Treasury DepartmentInternal Revenue Service
  • Rules Relating to Additional Medicare Tax

    Federal Register · Proposed Rule · Dec 5, 2012

    comments that are submitted timely to the IRS. … 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.

    77 FR 72268Treasury DepartmentInternal Revenue Service
  • Required Distributions from Retirement Plans

    Federal Register · Proposed Rule · Jan 17, 2001

    These amendments are proposed to conform the regulations to section 1404 of the Small Business Job Protection Act of 1996 (SBJPA) (110 Stat. 1791), sections 1121 and 1852 of the Tax Reform Act of 1986 … Income Security Act of 1974 (ERISA).

    66 FR 3928Treasury DepartmentInternal Revenue Service
  • Guidance Involving Hybrid Arrangements and the Allocation of Deductions Attributable to Certain Disqualified Payments Under Section 951A (Global Intangible Low-Taxed Income)

    Federal 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 Service
  • Treatment of Certain Interests in Corporations as Stock or Indebtedness

    Federal Register · Rule · Oct 21, 2016

    They urged a flexible approach that included much deference to the judgment of the creditor, suggesting a generous period in which to act on default. … Regulatory Flexibility Act Pursuant to the Regulatory Flexibility Act (5 U.S.C.

    81 FR 72858Treasury DepartmentInternal Revenue Service
  • Reporting 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 Currency
  • Certain 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 Service
  • Public Disclosure of Material Relating to Tax-Exempt Organizations

    Federal Register · Rule · Apr 9, 1999

    penalties for the intervening period. … One commentator asked that the time period for filing an application be expanded to either 10 or 15 business days.

    64 FR 17279Treasury DepartmentInternal Revenue Service
  • Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent

    Federal Register · Proposed Rule · Mar 4, 2016

    in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d). … Stat. 443 (Act).

    81 FR 11486Treasury DepartmentInternal Revenue Service
  • Announcement 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 Fund
  • Availability 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 Currency
  • U.S. Treasury Securities-State and Local Government Series

    Federal Register · Rule · Sep 13, 2000

    ACTION: Interim rule with request for comments. … We request your comments on SLGSafe SM .

    65 FR 55400Treasury DepartmentFiscal Service
  • Additional Policy and Regulatory Revisions in Response to the COVID-19 Public Health Emergency

    Federal Register · Proposed Rule · Nov 6, 2020

    Please allow sufficient time for mailed comments to be received before the close of the comment period. 3. By express or overnight mail. … SUPPLEMENTARY INFORMATION: Inspection of Public Comments: All comments received before the close of the comment period are available for viewing by the public, including any personally identifiable

    85 FR 71016Treasury DepartmentInternal Revenue Service
  • Special 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 Service
  • Transfer of Debts to Treasury for Collection

    Federal Register · Rule · Apr 28, 1999

    Summary of Comments FMS received comments from five (5) Federal agencies (executive departments). Following is a discussion of the substantive issues raised in the comments. … Papaj, Acting Commissioner. [FR Doc. 99-10136 Filed 4-27-99; 8:45 am] BILLING CODE 4810-35-P

    64 FR 22906Treasury DepartmentFiscal Service
  • Definitions for the Categories of Persons Prohibited From Receiving Firearms (95R-051P)

    Federal Register · Proposed Rule · Sep 6, 1996

    L. 103-159, the ``Brady Handgun Violence Prevention Act'' (hereafter, ``Brady'' or ``Brady law''), imposed a waiting period of 5 days before a licensed importer, licensed manufacturer, or licensed dealer … 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.

    61 FR 47095Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Exception From Supplemental Annuity Tax on Railroad Employers

    Federal Register · Rule · Aug 6, 1999

    Section 3221(d) was enacted by Public Law 91-215, 84 Stat. 70, which amended the Railroad Retirement Act of 1937 and the Railroad Retirement Tax Act. … to providing for periodic payments as described above).

    64 FR 42831Treasury DepartmentInternal Revenue Service
  • Risk-Based Capital Standards; Market Risk; Internal Models Backtesting

    Federal Register · Proposed Rule · Mar 7, 1996

    Regulatory Flexibility Act Analysis OCC Regulatory Flexibility Act Analysis Pursuant to section 605(b) of the Regulatory Flexibility Act, the Comptroller of the Currency certifies that this proposal … FDIC Regulatory Flexibility Act Analysis Pursuant to section 605(b) of the Regulatory Flexibility Act (Pub.

    61 FR 9114Treasury DepartmentComptroller of the Currency
  • Indorsement and Payment of Checks Drawn on the United States Treasury

    Federal Register · Rule · Nov 1, 2023

    Response to Comments During the comment period, Fiscal Service received nine comments on the notice of proposed rulemaking (NPRM) that was published on February 1, 2023 (88 FR 6674), from individuals … Unfunded Mandates Act of 1995 Section 202 of the Unfunded Mandates Reform Act of 1995, 2 U.S.C. 1532 (Unfunded Mandates Act), requires that an agency prepare a budgetary impact statement before promulgating

    88 FR 74884Treasury DepartmentBureau of the Fiscal Service
  • Privacy Act of 1974; System of Records

    Federal Register · Notice · Apr 21, 2023

    before the comment period has closed or because the comment contains obscenities or other material deemed inappropriate for publication by the Treasury. … POLICIES AND PRACTICES FOR RETENTION AND DISPOSAL OF RECORDS: The retention and disposal period depends on the nature of the comments or input provided to the Treasury.

    88 FR 24661Treasury Department

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