Documents

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

6,771 results

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  • Revisions to Regulations Relating to Repeal of Tax on Interest of Nonresident Alien Individuals and Foreign Corporations Received From Certain Portfolio Debt Investments

    Federal Register · Rule · Apr 12, 2007

    However, a few comments were received. After consideration of the comments, the proposed regulations are adopted in these final regulations, with two modifications. … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    72 FR 18386Treasury DepartmentInternal Revenue Service
  • Guidance Under Section 1061

    Federal Register · Proposed Rule · Aug 14, 2020

    Public Comment period closed on 11/29/19. 84 FR 51718. Thirty-day notice published in the Federal Register on 12/19/19. Public Comment period closed on 1/21/20. 84 FR 69825. … Public Comment period closed on 11/29/19. 84 FR 51718. Thirty-day notice published in the Federal Register on 12/19/19. Public Comment period closed on 1/21/20. 84 FR 69825.

    85 FR 49754Treasury DepartmentInternal Revenue Service
  • Proposed Information Collection; Comment Request

    Federal Register · Notice · Oct 17, 2017

    on continuing information collections, as required by the Paperwork Reduction Act of 1995. … agencies to take this opportunity to comment on these continuing information collections listed below in this notice, as required by the Paperwork Reduction Act of 1995.

    82 FR 48314Treasury DepartmentInternal Revenue Service
  • Section 42(d)(5) Federal Grants

    Federal Register · Rule · Sep 26, 1997

    Another commenter suggested that Sec. 1.42-16(c)(3) should be deleted if it is intended to impose conditions beyond the restrictions under section 9 of the Act, because the Service is improperly infringing … The commenter reasons that HUD is already making this determination in the context of deciding the proper amount of assistance to make [[Page 50503]] under section 9 of the Act, and that precedent already

    62 FR 50502Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Information Collection Renewal; Comment Request; OCC Supplier Registration Form

    Federal Register · Notice · Jun 1, 2022

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

    87 FR 33304Treasury DepartmentComptroller of the Currency
  • Health Insurance Providers Fee

    Federal Register · Rule · Nov 29, 2013

    Commenters pointed out that some ECEs are multiemployer plans and coverage during the period of their status as an ECE would not be consistent with this status. … of information provided after the end of the error correction period

    78 FR 71476Treasury DepartmentInternal Revenue Service
  • Rules for Determining the Country of Origin of a Good for Purposes of Annex 311 of the North American Free Trade Agreement; Rules of Origin Applicable to Imported Merchandise

    Federal Register · Proposed Rule · Jul 12, 1995

    T.D. 94-4 stated that the interim regulations were effective on January 1, 1994, and also provided for a 90-day public comment period which was subsequently extended to July 5, 1994, by a notice published … in the May 5, 1995, proposed rule document that are not related to a specific proposal contained herein will remain subject to the public comment period specified in that earlier document.

    60 FR 35878Treasury DepartmentCustoms Service
  • Tribal Consultation Policy

    Federal Register · Notice · Dec 3, 2014

    or Alaska Native tribe, band, nation, pueblo, village, or community that the Secretary of the Interior acknowledges to exist as an Indian Tribe pursuant to the Federally Recognized Indian Tribe List Act … When practicable, a comment period of 60 to 120 days will be provided, to allow sufficient time for Tribal Governments to consult with their members and legal counsel on any matters of concern.

    79 FR 71816Treasury Department
  • Proposed Collection; Comment Request for Iranian Financial Sanctions Regulations Report on Closure by U.S. Financial Institutions of Correspondent Accounts and Payable-Through Accounts

    Federal Register · Notice · Dec 21, 2018

    ACTION: Notice and request for comments. … continuing information collections, as required by the Paperwork Reduction Act of 1995.

    83 FR 65802Treasury DepartmentForeign Assets Control Office
  • Prompt Payment Interest Rate; Contract Disputes Act

    Federal Register · Notice · Jul 22, 2021

    Comments or inquiries may also be emailed to PromptPayment@fiscal.treasury.gov. FOR FURTHER INFORMATION CONTACT: Thomas M. … Prompt Payment Act.

    86 FR 38813Treasury DepartmentBureau of the Fiscal Service
  • Agency Information Collection Activities: Information Collection Renewal; Comment Request; Privacy of Consumer Financial Information

    Federal Register · Notice · Oct 2, 2025

    Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period. … Description: The Gramm-Leach-Bliley Act (Act) (Pub. L. 106-102) requires this information collection.

    90 FR 47905Treasury DepartmentComptroller of the Currency
  • Export Certificates for Lamb Meat Subject to Tariff-Rate Quota

    Federal Register · Rule · Dec 2, 1999

    Comments must be received on or before January 31, 2000. ADDRESSES: Written comments may be addressed to and inspected at the Regulations Branch, U.S. … Comments submitted will be available for public inspection in accordance with the Freedom of Information Act (5 U.S.C. 552), Sec. 1.4, Treasury Department Regulations (31 CFR 1.4), and Sec. 103.11(b),

    64 FR 67481Treasury DepartmentCustoms Service
  • Supplemental Annuity TaxRailroad Retirement

    Federal Register · Uncategorized Document · Mar 1, 1994

    These comments have been taken into account in developing the revenue procedure. … It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) and the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply to these regulations and, therefore

    Treasury Department
  • Customer Due Diligence Requirements for Financial Institutions

    Federal Register · Proposed Rule · Aug 4, 2014

    At public hearings held after the comment period to the ANPRM, discussed below, financial institutions described widely divergent CDD practices, especially with respect to identifying beneficial owners … Key issues raised during the comment period included: The definition of “beneficial owner” and “legal entity customer”; exemptions and exclusions from the definition; application of the requirement to

    79 FR 45151Treasury DepartmentFinancial Crimes Enforcement Network
  • Exemptions to Suspicious Activity Report Requirements

    Federal Register · Rule · Mar 18, 2022

    One comment suggested that the agencies extend the comment period. … The OCC concluded that a longer comment period was not necessary, and an extension of the comment period is not legally required. A.

    87 FR 15323Treasury DepartmentComptroller of the Currency
  • Proposed Collection; Comment Request on Information Collection for Revenue Procedure 2015-13 (Previously Revenue Procedure 97-27)

    Federal Register · Notice · Oct 23, 2018

    on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. … Currently, the IRS is soliciting comments concerning Revenue Procedure 2015-13, Changes in Accounting Periods and in Methods of Accounting. Previously Revenue Procedure 97-27.

    83 FR 53530Treasury DepartmentInternal Revenue Service
  • Disclosures for Adjustable-Rate Mortgage Loans

    Federal Register · Rule · Jul 17, 1998

    Discussion of Comments The OTS received comments from three commenters: one state- chartered savings institution, one federal savings bank, and one law firm. … This approach, which two commenters supported, preserves the OTS's authority to utilize the full panoply of enforcement actions available under the HOLA and section 8 of the Federal Deposit Insurance Act

    63 FR 38461Treasury DepartmentThrift Supervision Office
  • Express Consignments; Formal and Informal Entries of Merchandise; Administrative Exemptions

    Federal Register · Uncategorized Document · Jun 13, 1994

    close of the comment period. … The due and timely execution of the agency's responsibilities would be unnecessarily impeded by a time consuming notice and comment period.

    Treasury DepartmentCustoms Service
  • Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Identity Theft Red Flags and Address Discrepancies Under the Fair and Accurate Credit Transactions Act of 2003

    Federal Register · Notice · Jul 8, 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 … 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

    90 FR 30188Treasury DepartmentComptroller of the Currency
  • Automated Clearinghouse Credit

    Federal Register · Rule · Feb 16, 1999

    These interim regulatory amendments went into effect on June 29, 1998, and the notice prescribed a public comment period which closed on July 27, 1998. … No comments were received during the prescribed public comment period. Accordingly, Customs believes that the interim regulatory amendments should be adopted as a final rule without change.

    64 FR 7500Treasury DepartmentCustoms Service

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