Documents

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

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  • Trading Safe Harbors

    Federal Register · Proposed Rule · Jun 12, 1998

    taxpayer's own account, built upon the same principles reflected in the Revenue Act of 1936. … 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.

    63 FR 32164Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Submission for OMB Review; Joint Comment Request

    Federal Register · Notice · Jan 24, 2008

    ACTION: Notice of information collections to be submitted to OMB for review and approval under the Paperwork Reduction Act. … run period.

    73 FR 4220Treasury DepartmentComptroller of the Currency
  • Property Traded on an Established Market

    Federal Register · Proposed Rule · Jan 7, 2011

    In each case, the time period for determining whether the property is publicly traded is the 31-day period ending 15 days after the issue date of the debt instrument. … 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.

    76 FR 1101Treasury DepartmentInternal Revenue Service
  • Regulations Governing Practice Before the Internal Revenue Service

    Federal Register · Proposed Rule · Aug 23, 2010

    A period of 10 minutes will be allocated 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. … (3) Periodic examination.

    75 FR 51713Treasury DepartmentOffice of the Secretary
  • Beneficial Ownership Information Reporting Requirements

    Federal Register · Proposed Rule · Apr 5, 2021

    SUMMARY: FinCEN is issuing this advance notice of proposed rulemaking (ANPRM) to solicit public comment on questions pertinent to the implementation of the Corporate Transparency Act (CTA), enacted into … Should this period differ based on the type of reporting company? b. What factors should be taken into account in determining this period? c.

    86 FR 17557Treasury DepartmentFinancial Crimes Enforcement Network
  • 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
  • Entities Wholly Owned by Indian Tribal Governments

    Federal Register · Proposed Rule · Oct 9, 2024

    All commenters are strongly encouraged to submit comments electronically. All comments will be made available at https://www.regulations.gov. … A period of ten minutes will be allocated to each person for making comments. After the deadline for receiving outlines has passed, the IRS will prepare an agenda containing the schedule of speakers.

    89 FR 81871Treasury DepartmentInternal Revenue Service
  • Proposed Information Collection; Comment Request

    Federal Register · Notice · Sep 19, 2014

    Reduction Act of 1995, (44 U.S.C. 3501 et seq. ). … and Return Act of 1998, and explain the rules relating to the division of the holding period of a partnership interest.

    79 FR 56435Treasury DepartmentInternal Revenue Service
  • Gray Market Imports and Other Trademarked Goods

    Federal Register · Rule · Feb 24, 1999

    The comment period provided in proposed Sec. 133.2(f) is too long for applications for Lever-rule protection. … After a thirty-day comment period, Customs would determine whether to grant Lever-rule protection.

    64 FR 9058Treasury DepartmentCustoms Service
  • Interagency Guidance on Third-Party Relationships: Risk Management

    Federal Register · Notice · Jun 9, 2023

    . 6 The 60-day comment period initially ended on September 17, 2021. … to engaging in periodic assessments.

    88 FR 37920Federal Reserve SystemFederal Deposit Insurance Corporation
  • Privacy Act of 1974; System of Records

    Federal Register · Notice · Feb 26, 2003

    DATES: Comments must be received no later than March 28, 2003. … This means that the contractor is required to safeguard Privacy Act information to prevent unauthorized use or disclosure of any Privacy Act records.

    68 FR 8964Treasury DepartmentFinancial Management Service
  • Section 707 Regarding Disguised Sales, Generally

    Federal Register · Proposed Rule · Nov 26, 2004

    in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … The IRS and the Treasury Department request comments regarding whether the disclosure requirement should be extended to a period that is more than two years, but less than seven years.

    69 FR 68838Treasury DepartmentInternal Revenue Service
  • Pension Benefit Guaranty Corporation; Proposed Extension/ Reinstatement of Information Collection Request Submitted for Public Comment and Recommendations

    Federal Register · Notice · Jun 24, 1998

    As a result, the Agencies are requesting an extension/reinstatement of the current ICR through the filing period for the 1998 Form 5500 Series. … To avoid unnecessary duplication of public comments, the supplementary Paperwork Reduction Act information published in the September 3 Notice is incorporated herein by this reference in its entirety,

    63 FR 34487Labor DepartmentPension and Welfare Benefits Administration
  • Generation-Skipping Transfers (GST) Section 6011 Regulations and Amendments to the Section 6112 Regulations

    Federal Register · Rule · Nov 14, 2011

    Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required. … If a list is requested under this section during the list preparation time period, the request for the list will be treated as having been made on the day after the list preparation time period ends.

    76 FR 70340Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Fiduciary Activities

    Federal Register · Notice · Feb 5, 2016

    ACTION: Notice and request for comment. … information collection, as required by the Paperwork Reduction Act of 1995 (PRA).

    81 FR 6339Treasury DepartmentComptroller of the Currency
  • Office of Thrift Supervision Integration; Dodd-Frank Act Implementation

    Federal Register · Proposed Rule · May 26, 2011

    related materials, and viewing the docket after the close of the comment period … Finally, the Act requires the OCC to conduct a periodic review, subject to notice and comment, every 5 years after issuing a preemption determination relating to a state consumer financial law and to publish

    76 FR 30557Treasury DepartmentComptroller of the Currency
  • Federal Insurance Contributions Act (FICA) Taxation of Amounts Under Employee Benefit Plans

    Federal Register · Rule · Jan 29, 1999

    SUPPLEMENTARY INFORMATION: Paperwork Reduction Act The collection of information contained in this final rule has been reviewed and, pending receipt and evaluation of public comments, approved by … Commentators recommended that this rule apply even if the period is kept open beyond the normal period of limitations, such as by agreement with the IRS or by a claim for refund.

    64 FR 4542Treasury DepartmentInternal Revenue Service
  • Health Insurance Premium Tax Credit

    Federal Register · Proposed Rule · Aug 17, 2011

    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. … essential coverage for that period.

    76 FR 50931Treasury DepartmentInternal Revenue Service
  • Request for Information Regarding Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage

    Federal Register · Proposed Rule · Feb 25, 2019

    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

    84 FR 5969Treasury DepartmentInternal Revenue Service
  • Prompt Payment Interest Rate; Contract Disputes Act

    Federal Register · Notice · Jul 9, 2026

    Comments or inquiries may also be emailed to PromptPayment@fiscal.treasury.gov. … Payment Act.

    91 FR 42594Treasury DepartmentBureau of the Fiscal Service

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