Documents

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

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  • Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274

    Federal Register · Proposed Rule · Jun 23, 2020

    Total Parking Expenses Commenters suggested that safety-related expenses, such as lighting, snow and ice removal, leaf removal, trash removal, cleaning, and security, should be excluded from the definition … Commenters also requested the removal of indirect costs, such as utility costs, insurance, property taxes, snow and ice removal, leaf removal, trash removal, cleaning, parking lot attendant expenses, and

    85 FR 37599Treasury DepartmentInternal Revenue Service
  • Regulatory Publication and Review Under the Economic Growth and Regulatory Paperwork Reduction Act of 1996

    Federal Register · Proposed Rule · Jul 25, 2025

    The docket may be viewed after the close of the comment period in the same manner as during the comment period. Board: You may submit comments, identified by Docket No. … Each Federal Register document provided a 90-day comment period.

    90 FR 35241Treasury DepartmentComptroller of the Currency
  • Coronavirus State and Local Fiscal Recovery Funds

    Federal Register · Rule · Sep 20, 2023

    Date section discusses the effective date and comment period for this interim final rule. … and programs to help meet the requirements of the Clean Air Act.

    88 FR 64986Treasury Department
  • United States-Panama Trade Promotion Agreement

    Federal Register · Rule · Oct 23, 2013

    However, CBP is soliciting comments in this interim rule and will consider all comments received before issuing a final rule. … Period costs are costs, other than product costs, that are expensed in the period in which they are incurred, such as selling expenses and general and administrative expenses.

    78 FR 63052Homeland Security DepartmentU.S. Customs and Border Protection
  • Firearms and Ammunition Excise Taxes, Parts and Accessories

    Federal Register · Proposed Rule · Aug 29, 1996

    Paperwork Reduction Act The provisions of the Paperwork Reduction Act of 1980. … The name of the person submitting the comment is not exempt from disclosure. During the comment period, any person may request an opportunity to present oral testimony at a public hearing.

    61 FR 45377Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • United States-Korea Free Trade Agreement

    Federal Register · Rule · Mar 19, 2012

    ACTION: Interim regulations; solicitation of comments. … However, CBP is soliciting comments in this interim rule and will consider all comments received before issuing a final rule.

    77 FR 15943Homeland Security DepartmentU.S. Customs and Border Protection
  • FLETC Cheltenham, MD; Notice of Availability of Document for Review

    Federal Register · Notice · Dec 10, 2001

    Significant comments received from the public and agencies during the review period will be addressed in the EA and included in an Appendix. … The project site is situated east of Maryland Route 5 and west of Maryland Route 301, approximately 3 miles south of Andrews Air Force Base.

    66 FR 63744Treasury DepartmentFederal Law Enforcement Training Center
  • Proposed Establishment of the Rancho Guejito Viticultural Area

    Federal Register · Proposed Rule · Aug 29, 2024

    The petition attributes the lower GDD accumulations in the San Pasqual Valley AVA to the fact that the AVA is a valley that acts as a cold sink, trapping the cool air that drains from the higher elevations … remains longer in the San Pasqual Valley AVA because the east-west oriented valley acts as a cold sink to trap the cooler air, while the north-south orientation of the overlapping region allows the cold

    89 FR 70149Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Tariff Classification of Imported Glassware

    Federal Register · Notice · Jan 3, 1996

    or cap, made of ordinary glass (colorless or colored) and manufactured by machines which automatically feed molten glass into molds where the finished articles are formed by the action of compressed air … (B) Jars, pots, and similar containers * * * used for the commercial conveyance of certain foodstuffs, cosmetic or toilet preps, pharmaceutical products, polishes, cleaning preps, etc.

    61 FR 223Treasury DepartmentCustoms Service
  • Proposed Establishment of the Pine Mountain-Mayacmas Viticultural Area

    Federal Register · Proposed Rule · May 27, 2010

    SUPPLEMENTARY INFORMATION: Background on Viticultural Areas TTB Authority Section 105(e) of the Federal Alcohol Administration Act (FAA Act), 27 U.S.C. 205(e), authorizes the Secretary of the Treasury … This cool, foggy air blankets the Alexander Valley floor and does not mix with the lighter, warm air above it on the mountain slopes.

    75 FR 29686Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Establishment of the Alisos Canyon Viticultural Area

    Federal Register · Rule · Aug 25, 2020

    The region due north of the proposed AVA also has higher growing degree day accumulations due to its location east of ridges and hills which trap warm air and block cool marine air from entering the region … The comment period closed December 16, 2019. In response to Notice No. 185, TTB received a total of 18 comments.

    85 FR 52271Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Proposed Establishment of the Antelope Valley of the California High Desert Viticultural Area

    Federal Register · Proposed Rule · Sep 2, 2010

    SUPPLEMENTARY INFORMATION: Background on Viticultural Areas TTB Authority Section 105(e) of the Federal Alcohol Administration Act (FAA Act), 27 U.S.C. 205(e), authorizes the Secretary of the Treasury … Surrounding the Antelope Valley region, the rocks generally date to the Cretaceous Period (65 to 136 million years ago), the Jurassic Period (136 to 190 million years ago), and the Triassic Period (190

    75 FR 53877Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • United States-Colombia Trade Promotion Agreement

    Federal Register · Rule · Sep 26, 2012

    However, CBP is soliciting comments in this interim rule and will consider all comments received before issuing a final rule. … Period costs are costs, other than product costs, that are expensed in the period in which they are incurred, such as selling expenses and general and administrative expenses.

    77 FR 59064Homeland Security DepartmentU.S. Customs and Border Protection
  • Implementing Regulations for the Government Securities Act of 1986

    Federal Register · Uncategorized Document · Feb 28, 1994

    , 15530-31 (April 17, 1991). --------------------------------------------------------------------------- The comment period for the proposed rules closed on June 17, 1991. … of the financial institution for one or more limited periods commensurate with the circumstances, provided the appropriate regulatory agency is satisfied that the financial institution is acting in good

    Treasury DepartmentOffice of the Under Secretary for Domestic Finance
  • Statutory Limitations on Like-Kind Exchanges

    Federal Register · Proposed Rule · Jun 12, 2020

    Public Comment period closed on 11/29/19. Thirty-day notice published in the Federal Register on 12/18/19 (84 FR 69458). Comment period closed on 1/17/20. … (6) of the Regulatory Flexibility Act (5 U.S.C. chapter 6).

    85 FR 35835Treasury DepartmentInternal Revenue Service
  • General Order Warehouses

    Federal Register · Rule · Nov 8, 2002

    It is initially noted, however, that one commenter made certain suggestions during the proposed rulemaking comment period that were outside the scope of the notice, in particular: in connection with the … Comment In proposed § 19.12(a), several commenters thought that the “phase-in” period for automation was overly long.

    67 FR 68027Treasury DepartmentCustoms Service
  • Proposed Establishment of the Lake Chelan Viticultural Area (2007R-103P)

    Federal Register · Proposed Rule · Aug 12, 2008

    SUPPLEMENTARY INFORMATION: Background on Viticultural Areas TTB Authority Section 105(e) of the Federal Alcohol Administration Act (FAA Act), 27 U.S.C. 205(e), authorizes the Secretary of the Treasury … The Alcohol and Tobacco Tax and Trade Bureau (TTB) administers the regulations promulgated under the FAA Act.

    73 FR 46836Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges; Correction

    Federal Register · Rule · Jan 24, 2024

    for the Federal IDR process, as established by the Consolidated Appropriations Act, 2021. … ensure that the final rules setting forth requirements for group health plans, health insurance issuers offering group or individual health insurance coverage, providers, facilities, and providers of air

    89 FR 4547Treasury DepartmentInternal Revenue Service
  • Exclusions From Gross Income of Foreign Corporations

    Federal Register · Rule · Sep 17, 2010

    with the Paperwork Reduction Act (44 U.S.C. 3507(d)), under control number 1545-1677. … in the United States but that claims a U.S. tax exemption under the shipping and air transport article of an income tax treaty.

    75 FR 56858Treasury DepartmentInternal Revenue Service
  • United States-Chile Free Trade Agreement

    Federal Register · Rule · Mar 7, 2005

    Follow the instructions for submitting comments. … (the Act; 117 Stat. 909).

    70 FR 10868Homeland Security DepartmentU.S. Customs and Border Protection

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