Documents

S Corporation Subsidiaries

Federal Register · Proposed Rule · Apr 22, 1998

In Notice 97- 4 (1997-2 I.R.B. 24), the IRS announced its intention to issue regulations under section 1308 of the Act and requested comments on certain issues. … The IRS requests comments concerning other transactions occurring during the transitional period for which relief from the effect of application of the step transaction doctrine may be warranted.

Establishment of the Columbia Hills Viticultural Area

Federal Register · Rule · Aug 17, 2026

The average frost-free period to the north ranges from 142 to 164 days. … The comment period closed February 3, 2025. TTB received five comments in response to Notice No. 235, four of which specifically support the proposed AVA.

Proposed Information Collection; Comment Request

Federal Register · Notice · Apr 12, 2004

on proposed and continuing information collections, as required by the Paperwork Reduction Act of 1995 (44 U.S.C. 3501 et seq. ). … We also use this information to publish periodical statistical releases of use and interest to the industry.

Qualified Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes

Federal Register · Proposed Rule · Aug 24, 2004

in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … comments that are submitted timely to the IRS.

Guidelines Establishing Standards for Recovery Planning by Certain Large Insured National Banks, Insured Federal Savings Associations, and Insured Federal Branches

Federal Register · Proposed Rule · Dec 17, 2015

Click on “Comment Now” to submit public comments. … , and viewing the docket after the close of the comment period

Meeting of the Treasury Advisory Committee on Racial Equity

Federal Register · Notice · Nov 17, 2022

of this notice to inform the public that the TACRE will convene its first periodic meeting on Monday, December 5, 2022, from 10 a.m.-3 p.m. … Process for Submitting Public Comments: Members of the public wishing to comment on the business of the TACRE are invited to submit written comments by emailing TACRE@Treasury.gov.

Agency Information Collection Activities; Proposed Renewal; Comment Request; Renewal Without Change of Additional Records To Be Made and Retained by Casinos

Federal Register · Notice · Feb 16, 2022

This request for comments is made pursuant to the Paperwork Reduction Act of 1995. DATES: Written comments are welcome, and must be received on or before April 18, 2022. … Please submit comments by one method only. Comments will be reviewed consistent with the Paperwork Reduction Act of 1995 and applicable OMB regulations and guidance.

Portability of a Deceased Spousal Unused Exclusion Amount

Federal Register · Rule · Jun 18, 2012

SUPPLEMENTARY INFORMATION: Paperwork Reduction Act The collection of information contained in these regulations has been reviewed and, pending receipt and evaluation of public comments, approved by … For these reasons, good cause exists for dispensing with notice and public comment pursuant to section 553(b) and (c) of the Administrative Procedure Act.

The $500,000 Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers

Federal Register · Proposed Rule · Apr 2, 2013

, the Federal Unemployment Tax Act, the Railroad Retirement Tax Act, and the Collection of Income Tax at Source on Wages (chapters 21, 22, 23, and 24 of the Code)), or the timing or amount of any applicable … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Agency Information Collection Activities; Submission for OMB Review; Comment Request; Community Development Financial Institutions (CDFI) Fund/Native American CDFI Assistance Program Award Recipient and NMTC Allocatee Annual Report

Federal Register · Notice · Jan 27, 2025

ACTION: Notice of information collection; request for comment. … In 2023, the CDFI Fund made awards under the CDFI Equitable Recovery Program (CDFI ERP), which was a new program authorized by Congress under the Consolidated Appropriations Act, 2021 (Act; section 523

Offset of Tax Refund Payments To Collect State Income Tax Obligations

Federal Register · Rule · Jan 26, 2005

Under the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. … Comments on the Proposed and Interim Rules FMS did not receive any comments on the NPRM by the close of the comment period.

Disclosure of Return Information to the Bureau of the Census

Federal Register · Rule · Jan 21, 2003

on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … Further, in the case of any disclosure of return information reflected on returns so provided by paragraphs (b) and (c) of this section, the tax period or accounting period to which such information relates

Lifetime Charitable Lead Trusts

Federal Register · Rule · Jan 5, 2001

Written comments were received with respect to the proposed regulations, but no public hearing was requested or held. A summary of the principal comments received is provided below. … 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

Provisions Pertaining to Certain Investments in the United States by Foreign Persons

Federal Register · Proposed Rule · May 21, 2020

The Pilot Program Interim Rule provided for a public comment period, and a number of comments were received. … Section 709(b)(3) of the DPA also provides that all comments received during the public comment period be considered and the publication of the final regulation contain written responses to such comments

Extension to Application Period For The General Test Regarding The International Trade Prototype

Federal Register · Notice · Jul 9, 1998

DEPARTMENT OF THE TREASURY Customs Service Extension to Application Period For The General Test Regarding The International Trade Prototype AGENCY: U.S. … To apply for participation for the ITP or submit comments regarding the ITP, parties now have until August 7, 1998. Dated: July 6, 1998. Samuel H. Banks, Acting Commissioner of Customs.

Mutual Savings Associations, Mutual Holding Company Reorganizations, and Conversions From Mutual to Stock Form

Federal Register · Proposed Rule · Apr 9, 2002

Three were requests to extend the comment period. 4 Five individuals, ten law firms, 14 thrifts, 15 trade groups, and the Federal Deposit Insurance Corporation (FDIC) submitted comments. … Because this is a re-proposal, OTS believes the public comment period does not need to be as long as the First Proposal, therefore, OTS is publishing this Re-proposal with a 30-day comment period.

Massachusetts; Approval of State Underground Storage Tank Program

Federal Register · Uncategorized Document · May 17, 1994

ACTION: Notice of tentative determination to approve the State of Massachusetts' Underground Storage Tank program, public hearing and public comment period. ------------------------------------------- … EPA will consider all public comments on its tentative determination received during the public comment period and at the hearing.

Agency Information Collection Activities: Information Collection Renewal; Comment Request; Privacy of Consumer Financial Information

Federal Register · Notice · May 31, 2022

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.

Proposed Collection; Comment Request for Regulation Project

Federal Register · Notice · Mar 30, 2007

ACTION: Notice and request for comments. … 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)).

Prohibitions and Conditions for Importation of Burmese and Non-Burmese Covered Articles of Jadeite, Rubies, and Articles of Jewelry Containing Jadeite or Rubies

Federal Register · Rule · Jan 16, 2009

Comments must be received on or before March 17, 2009. … Section 6 of the JADE Act amends the Burmese Freedom and Democracy Act of 2003 (Pub.