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

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  • Transparency in Coverage

    Federal Register · Proposed Rule · Nov 27, 2019

    Please allow sufficient time for mailed comments to be received before the close of the comment period. 3. By express or overnight mail. … 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 or confidential business information

    84 FR 65464Treasury DepartmentInternal Revenue Service
  • Marketable Treasury Securities Redemption Operations

    Federal Register · Rule · Jan 19, 2000

    The commenter stressed that this time period should be as short as possible because of the submitting dealers' exposure to market risk during this timeframe. … Although we issued this rule in proposed form to benefit from public comment, the notice and public procedures and delayed effective date requirements of the Administrative Procedure Act do not apply,

    65 FR 3114Treasury DepartmentFiscal Service
  • Amendments to Regulations for the Government Securities Act of 1986

    Federal Register · Proposed Rule · Apr 24, 1995

    The Department has received a request for a 30 day extension of the comment period from a trade association representing approximately 300 government securities brokers and dealers (Public Securities Association … Given the limited additional time requested, the Department agrees to extend the comment period until May 24, 1995. Dated: April 19, 1995. Frank N. Newman, Deputy Secretary.

    60 FR 20065Treasury DepartmentOffice of the Under Secretary for Domestic Finance
  • Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; OCC Guidelines Establishing Heightened Standards for Certain Large Insured National Banks, Insured Federal Savings Associations, and Insured Federal Branches

    Federal Register · Notice · Feb 26, 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 14145Treasury DepartmentComptroller of the Currency
  • Regulations Under I.R.C. Section 7430 Relating to Awards of Administrative Costs and Attorneys Fees

    Federal Register · Proposed Rule · Nov 25, 2009

    and the IRS Restructuring and Reform Act of 1998. … A period of 10 minutes will be allotted to each person for making comments.

    74 FR 61589Treasury DepartmentInternal Revenue Service
  • Rules of Practice and Procedure; Civil Money Penalty Inflation Adjustments

    Federal Register · Rule · Nov 10, 2008

    See 28 U.S.C. 2461 note. 1  The Department of Labor computes the CPI-U using two different base time periods, 1967 and 1982-1984, and the Act does not specify which of these base periods should … Notice and Comment Procedure Under the Administrative Procedure Act (APA), an agency may dispense with public notice and an opportunity for comment if the agency finds, for good cause, that these procedural

    73 FR 66493Treasury DepartmentComptroller of the Currency
  • Terrorism Risk Insurance Program; TRIA Extension Act Implementation

    Federal Register · Rule · May 11, 2006

    All comments should be captioned with “TRIA Extension Act Proposed Rule Comments”. Please include your name, affiliation, address, e-mail address, and telephone number in your comment. … (a) Transition Period and Program Years 1 and 2—period ending December 31, 2004.

    71 FR 27564Treasury Department
  • Agency Information Collection Activities: Submission for OMB Review; Joint Comment Request

    Federal Register · Notice · Jan 28, 2009

    ACTION: Notice of information collection to be submitted to OMB for review and approval under the Paperwork Reduction Act of 1995. … Similarly, issues should not be reported as being in substantive default during a cure period, provided the bond indenture provides for a cure period.

    74 FR 5028Treasury DepartmentComptroller of the Currency
  • Country of Origin Marking Requirements for Frozen Imported Produce

    Federal Register · Proposed Rule · Jul 23, 1996

    Suggestions received in response to the ANPRM on the length of the comment period for an NPRM ranged from 60 days to 120 days. Customs is herein providing its customary 60-day period. … it is not expected that this period will be extended.

    61 FR 38119Treasury DepartmentCustoms Service
  • Arbitrage Guidance for Tax-Exempt Bonds

    Federal Register · Proposed Rule · Sep 26, 2007

    temporary periods. … Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required.

    72 FR 54606Treasury DepartmentInternal Revenue Service
  • Credit for Increasing Research Activities

    Federal Register · Proposed Rule · Jan 2, 1997

    Treasury and the IRS request comments on the appropriate explanation of the terms used in the definition of qualified research under the 1986 Act, in particular, the term process of experimentation. … [[Page 83]] A period of 10 minutes will be allotted to each person for making comments.

    62 FR 81Treasury Department
  • Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions

    Federal Register · Rule · Jul 30, 2010

    Written comments on the 2004 Proposed Regulations were received. … After consideration of the written comments, and in light of the statutory changes made by the 2006 Act, the need for regulatory guidance on those statutory changes, and the close connection between that

    75 FR 44901Treasury DepartmentInternal Revenue Service
  • Allocation and Apportionment of Expenses; Alternative Method for Determining Tax Book Value of Assets

    Federal Register · Rule · Mar 26, 2004

    Comments are requested concerning such an automatic consent procedure, including the appropriateness of a two-year period of time for these purposes. … Comments are requested regarding modifications to the current regulations to address this situation.

    69 FR 15673Treasury DepartmentInternal Revenue Service
  • Section 42 Carryover and Stacking Rule Amendments

    Federal Register · Proposed Rule · Jul 7, 2003

    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. … (d) * * * (2) * * * (iv) * * * (A) Building not qualified within required time period.

    68 FR 40218Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities; Information Collection Renewal; Comment Request; Leasing

    Federal Register · Notice · Dec 4, 2018

    information collection as required by the Paperwork Reduction Act of 1995 (PRA). … methods: 1  Following the close of the 60-day comment period for this notice, the OCC will publish a notice for 30 days of comment for this collection

    83 FR 62670Treasury DepartmentComptroller of the Currency
  • Qualified Small Business Stock

    Federal Register · Rule · Dec 31, 1997

    information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … Lubick, Acting Assistant Secretary of the Treasury. [FR Doc. 97-33987 Filed 12-30-97; 8:45 am] BILLING CODE 4830-01-U

    62 FR 68165Treasury DepartmentInternal Revenue Service
  • De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements

    Federal Register · Proposed Rule · Oct 17, 2018

    The comment noted that section 202 of the PATH Act does not contain explicit language regarding a payee's ability to revoke a prior election under section 6722(c)(3)(B). … The comment also stated that the framework set forth in Notice 2017-09 runs contrary to the intent of the notice, existing regulations, and the Trade Preferences Extension Act of 2015, but the comment

    83 FR 52726Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Information Collection Revision; Comment Request; Licensing Manual

    Federal Register · Notice · Sep 30, 2019

    collection as required by the Paperwork Reduction Act of 1995 (PRA). … methods: 1  Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period

    84 FR 51711Treasury DepartmentComptroller of the Currency
  • Changes in Computing Depreciation

    Federal Register · Rule · Dec 28, 2006

    No comments were received suggesting changes to these rules. … No comments were received suggesting changes to this rule.

    71 FR 78066Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Submission for OMB Review; Joint Comment Request

    Federal Register · Notice · Oct 17, 2005

    Regular Filing Period In the April proposal, the agencies stated that they would extend the filing period from 45 to 60 days for the initial revised report in September 2005. … period.

    70 FR 60391Treasury DepartmentComptroller of the Currency

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