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Briefs, oral arguments, agency decisions and the Federal Register.
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Federal Government Participation in the Automated Clearing House
Federal Register · Rule · Apr 7, 2000
Under the Administrative Procedure Act, an agency is permitted to issue a rule without prior notice and comment when the agency for good cause finds that notice and public procedure thereon are impracticable … Regulatory Flexibility Act Because notice and public comment are not required, the Regulatory Flexibility Act (5 U.S.C. 601) does not apply. F.
65 FR 18866Treasury DepartmentFiscal ServiceFederal Register · Rule · Aug 12, 2014
Several commenters generally suggested that all of the time periods for whistleblowers to respond or submit comments should be more flexible. … Finally, one commenter requested clarification on when the 30-day period to respond to the detailed report would begin.
79 FR 47246Treasury DepartmentInternal Revenue ServiceAgency Information Collection Activities: Information Collection Renewal; Comment Request; Leasing
Federal Register · Notice · Mar 31, 2025
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.
90 FR 14320Treasury DepartmentComptroller of the CurrencyLimitation on Deduction for Business Interest Expense
Federal Register · Rule · Sep 14, 2020
Aid, Relief, and Economic Security Act, Public Law 116-136 (2020) (the CARES Act). … Public comment period closed on 12/10/18.
85 FR 56686Treasury DepartmentInternal Revenue ServiceCarryback of Consolidated Net Operating Losses to Separate Return Years
Federal Register · Rule · May 31, 2002
Section 172(b)(1)(H), which was enacted as part of the Job Creation and Worker Assistance Act of 2002 (the Act), extended the 2-year carryback period to 5 years for losses arising in taxable years ending … that the Act increased the carryback period for such losses.
67 FR 38000Treasury DepartmentInternal Revenue ServiceGeneral Rules for Making and Maintaining Qualified Electing Fund Elections
Federal Register · Proposed Rule · Jan 2, 1998
in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … A period of 10 minutes will be allotted to each person for making comments. An agenda showing the schedule of speakers will be prepared after the deadline for receiving outlines has passed.
63 FR 39Treasury DepartmentInternal Revenue ServiceRemoval, Suspension, and Debarment of Accountants From Performing Audit Services
Federal Register · Rule · Aug 13, 2003
Second, the commenter asserted that the Agencies failed to explain the necessity for a one-year waiting period before a suspended, removed, or debarred party could seek reinstatement. … In addition, the commenter argued that the Agencies' requirement of a one-year period is inconsistent with the SEC's rules, which permit a petitioner to file for reinstatement at any time.
68 FR 48256Treasury DepartmentComptroller of the CurrencyFederal Register · Rule · Feb 4, 2000
No written comments responding to the notice of proposed rulemaking were received. No public hearing was requested or held. … Dalrymple, Acting Deputy Commissioner of Internal Revenue. Approved: January 19, 2000. Jonathan Talisman, Acting Assistant Secretary of the Treasury.
65 FR 5432Treasury DepartmentInternal Revenue ServiceResidence of Trusts and Estates7701
Federal Register · Proposed Rule · Jun 5, 1997
to continue to file as domestic trusts during the period specified in that notice. … 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.
62 FR 30796Treasury DepartmentInternal Revenue ServiceCoordination of Extraordinary Disposition and Disqualified Basis Rules
Federal Register · Proposed Rule · Aug 27, 2020
The proposed regulations respond to these comments and help to ensure proper functioning of the regulations governing the Act. C. Economic Analysis of the Proposed Regulations 1. … Public Comment period closed on 11/29/19. Approved by OMB through 1/31/2021.
85 FR 53098Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Aug 14, 2026
small entities; and (2) Rules that have been identified for periodic review under section 610 of the Regulatory Flexibility Act. … [[Page 53051]] NPRM Comment Period End............. 05/00/27 ....................... ------------------------------------------------------------------------ Regulatory Flexibility Analysis Required
91 FR 53050Treasury DepartmentAlteration of Privacy Act Systems of Records Notice
Federal Register · Notice · Sep 3, 2003
DATES: Comments must be received no later than October 3, 2003. … The alteration to the systems of records will be effective October 14, 2003 unless the IRS receives comments, which would result in a contrary determination.
68 FR 52456Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Oct 4, 2021
information collection as required by the Paperwork Reduction Act of 1995 (PRA). … 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
86 FR 54789Treasury DepartmentComptroller of the CurrencyCertain Transfers of Property to Real Estate Investment Trusts [REITs]
Federal Register · Proposed Rule · Mar 26, 2019
period following a related section 355 distribution. … expressed by the PATH Act.
84 FR 11259Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Aug 13, 2026
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.
91 FR 52398Treasury DepartmentComptroller of the CurrencyPermitted Elimination of Preretirement Optional Forms of Benefit
Federal Register · Rule · Jun 5, 1998
with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)) under the control number 1545-1545. … Therefore, a regulatory flexibility analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required.
63 FR 30621Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Apr 27, 2021
information collection as required by the Paperwork Reduction Act of 1995 (PRA). … You may review comments and other related materials that pertain to this information collection 1 following the close of the 30-day comment period for this notice by the following method: 1
86 FR 22298Treasury DepartmentComptroller of the CurrencySecurities Transaction Settlement Cycle
Federal Register · Rule · Jun 7, 2018
After considering these comments, the Agencies decided to adopt the alternative approach in order to maintain alignment more readily between the settlement period applicable to banks and the standard settlement … Regulatory Flexibility Act The Regulatory Flexibility Act, 5 U.S.C. 601 et seq.
83 FR 26347Treasury DepartmentComptroller of the CurrencyFederal Register · Proposed Rule · Jul 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.
85 FR 40442Treasury DepartmentComptroller of the CurrencyReal Estate Mortgage Investment Conduits; Application of Section 446 With Respect to Inducement Fees
Federal Register · Rule · May 11, 2004
No comments were received from the public in response to this request. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.
69 FR 26040Treasury DepartmentInternal Revenue Service
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