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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 ServiceFederal Register · Rule · Oct 1, 2014
on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … Maloy, Acting Deputy Commissioner for Services and Enforcement. Approved: August 22, 2013. Mark J. Mazur, Assistant Secretary of the Treasury (Tax Policy).
79 FR 59112Treasury DepartmentInternal Revenue ServiceDisclosure of Return Information to the Bureau of Economic Analysis
Federal Register · Rule · Dec 29, 2008
It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations. … covered by the return; (F) Posting cycle date relative to filing; (G) Accounting period covered; and (H) Document code.
73 FR 79361Treasury DepartmentInternal Revenue ServiceRegulations Enabling Elections for Certain Transactions Under Section 336(e)
Federal Register · Rule · May 15, 2013
with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)) under OMB control number 1545-2125. … Time and Manner for Making the Election Commenters requested that the unilateral seller election of the proposed regulations be made into a joint election between seller and target (acting in a capacity
78 FR 28467Treasury DepartmentInternal Revenue ServiceClassification of Digital Content Transactions and Cloud Transactions
Federal Register · Rule · Jan 14, 2025
Regulatory Flexibility Act The Regulatory Flexibility Act requires consideration of the regulatory impact on small businesses. … specified period.
90 FR 2977Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Jul 29, 1996
In the Proposed Rules section of this Federal Register, ATF is also issuing a notice of proposed rulemaking inviting comments on the temporary rule for a 90-day period following the publication date of … The comment period for Notice No. 807 closed on July 5, 1995.
61 FR 39320Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives BureauRequired Minimum Distributions+
Federal Register · Proposed Rule · Jul 19, 2024
Commenters are strongly encouraged to submit public comments electronically. … 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.
89 FR 58644Treasury DepartmentInternal Revenue ServiceTerrorism Risk Insurance Program 2018 Data Call
Federal Register · Notice · Nov 28, 2017
Reauthorization Act 3 (Section 111) requires the Secretary of the Treasury (Secretary) to perform periodic analyses of certain matters concerning the Program. … Procedural Requirements Paperwork Reduction Act.
82 FR 56328Treasury DepartmentFederal Register · Rule · Mar 4, 2002
Background On October 26, 2001, the President signed into law the USA PATRIOT Act of 2001 (Public Law 107-56) (the Act). … Each certification provided pursuant to paragraph (b)(2)(i) of this section shall be effective for the one year period beginning on the date of the certification.
67 FR 9874Treasury DepartmentProposed Collection; Comment Request
Federal Register · Notice · Jul 17, 2002
on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … The record retention period is only required as long as the container is used for storing wine. There is no retention period beyond the time the wine is stored in the container.
67 FR 47038Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives BureauProposed Collection; Comment Request for Form 8734
Federal Register · Notice · Feb 8, 2007
on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Currently, the IRS is soliciting comments concerning Form 8734, Support Schedule for Advance Ruling Period.
72 FR 6044Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Nov 27, 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 … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period.
89 FR 93827Treasury DepartmentComptroller of the CurrencyFederal Register · Notice · Jun 23, 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 26676Treasury DepartmentComptroller of the CurrencyAmendment to the Bank Secrecy Act Regulations-Reports of Foreign Financial Accounts
Federal Register · Rule · Feb 24, 2011
According to the commenters, that U.S. bank may act as a global custodian and hold the person's assets outside the United States. … The commenters were uncertain whether it is possible to rely on periodic statements that provide the value in the account at the end of the statement period.
76 FR 10234Treasury DepartmentFinancial Crimes Enforcement NetworkFederal 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 ServiceExtended Carryback of Losses to or from a Consolidated Group
Federal Register · Rule · Jun 23, 2010
As described in Revenue Procedure 2009-52, 2009-49 IRB 744, section 13(e)(4) of the Act permits any taxpayer that previously elected pursuant to section 172(b)(3) to forgo the carryback period for a loss … arising in a taxable year ending before the date of enactment of the Act (November 6, 2009) to revoke such election in order to take advantage of the Extended Carryback Period, provided that the taxpayer
75 FR 35643Treasury DepartmentInternal Revenue ServicePrivacy Act of 1974; Matching Program
Federal Register · Notice · Aug 21, 2026
If no public comments are received during the period allowed for comment, the re-established agreement will be effective September 1, 2026 provided it is a minimum of 30 days after the publication date … The terms of this agreement are expected to cover the 18-month period, February 14, 2026, through June 30, 2027.
91 FR 54439Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Jun 25, 2013
Commenters also requested that in the event that the use of a bank's internal model is not yet approved, or approved and not yet implemented, by the end of the temporary exception period, the appropriate … Unfunded Mandates Reform Act Section 202 of the Unfunded Mandates Reform Act of 1995, Public Law 104-4 (2 U.S.C. 1532) (Unfunded Mandates Act), requires that an agency prepare a budgetary impact statement
78 FR 37930Treasury DepartmentComptroller of the CurrencyQualified Financial Contracts Recordkeeping Related to Orderly Liquidation Authority
Federal Register · Rule · Dec 21, 2018
(the “Dodd-Frank Act” or the “Act”). … Treasury considered a similar issue in addressing two comments received in response to the proposed rule that requested an exemption for seeded funds. 26 Treasury noted in response to these comments
83 FR 65509Treasury DepartmentFederal Register · Proposed Rule · Oct 16, 2002
The comment period for Notice No. 906 closed on January 12, 2001. D. Notice No. 906—Analysis of Comments In response to Notice No. 906, ATF received three comments. … Regulatory Flexibility Act The Regulatory Flexibility Act (RFA) requires an agency to conduct a regulatory flexibility analysis of any rule subject to notice and comment rulemaking requirements unless
67 FR 63862Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
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