Documents

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

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  • 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
  • Qualified 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 Department
  • Privacy Act of 1974; System of Records

    Federal Register · Notice · Oct 18, 2019

    Please use the title “Privacy Act” to facilitate the organization and distribution of the comments. … The docket may be viewed after the close of the comment period in the same manner as during the comment period.

    84 FR 56017Treasury DepartmentComptroller of the Currency
  • Interagency Guidance on Response Programs for Unauthorized Access to Customer Information and Customer Notice

    Federal Register · Notice · Aug 12, 2003

    The Agencies also give notice that, at the end of the comment period, the proposed collections of information, along with an analysis of the comments and recommendations received, will be submitted to … At the end of the comment period, the comments and recommendations received will be analyzed to determine the extent to which the information collections should be modified prior to submission to OMB for

    68 FR 47954Treasury DepartmentComptroller of the Currency
  • Proposed Agency Information Collection Activities: Comment Request

    Federal Register · Notice · May 9, 2025

    At the end of the comment period for this notice, the FFIEC and the agencies will review any comments received to determine whether to modify the proposal in response to comments. … All comments may be accessible under the Freedom of Information Act.

    90 FR 19789Treasury DepartmentComptroller of the Currency
  • Proposed Agency Information Collection Activities; Comment Request

    Federal Register · Notice · Jul 22, 2020

    Revisions Related to International Remittance Transfers Section 1073 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act)  48 amended the Electronic Fund Transfer Act … Request for Comment Public comment is requested on all aspects of this joint notice.

    85 FR 44361Treasury DepartmentComptroller of the Currency
  • Information Reporting for Payments of Interest on Qualified Education Loans; Magnetic Media Filing Requirements for Information Returns

    Federal Register · Rule · Apr 29, 2002

    Other comments requested a period of at least 12 months after publication of final regulations to make programming changes to implement required reporting with respect to loan origination fees and capitalized … However, the payee must establish that it acted in a responsible manner both before and after the failure. (ii) Acting in a responsible manner .

    67 FR 20901Treasury DepartmentInternal Revenue Service
  • Indorsement and Payment of Checks Drawn on the United States Treasury

    Federal Register · Proposed Rule · Sep 21, 1995

    Accordingly, a Regulatory Flexibility Act analysis is not required. … Notice and Comment Public Comment is solicited on all aspects of this proposed regulation.

    60 FR 48940Treasury DepartmentFiscal Service
  • Notice of Temporary Extension of Conditional Exception to Bank Secrecy Act Regulations Relating to Orders for Transmittal of Funds by Financial Institutions

    Federal Register · Rule · May 19, 2003

    Comments Received on the Expiration of the CIF Exception The comment period closed on April 21, 2003. … Given their other Patriot Act tasks, they believed it would be impossible to complete such reprogramming before the deadline. 1 None of these commenters believed there is any harm to law enforcement

    68 FR 26996Treasury Department
  • Guidance Under Section 2053 Regarding Post-Death Events

    Federal Register · Proposed Rule · Apr 23, 2007

    information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … 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.

    72 FR 20080Treasury DepartmentInternal Revenue Service
  • Treatment of Special Enforcement Matters

    Federal Register · Proposed Rule · Nov 24, 2020

    DATES: Written or electronic comments must be received by January 25, 2021. ADDRESSES: Commenters are strongly encouraged to submit public comments electronically. … On December 18, 2015, section 1101 of the BBA was amended by the Protecting Americans from Tax Hikes Act of 2015, Public Law 114-113 (PATH Act).

    85 FR 74940Treasury DepartmentInternal Revenue Service
  • Privacy Act of 1974; System of Records

    Federal Register · Notice · Jan 11, 1995

    DATES: Comments must be received no later than February 10, 1995. … Retention and disposal: Records are periodically updated when a contract is modified.

    60 FR 2807Treasury DepartmentDepartmental Offices
  • Extension of Package Use-Up Rule for Roll-Your-Own Tobacco Manufacturers and Importers (98R-370P)

    Federal Register · Rule · Jun 29, 2000

    We will address this issue after we have analyzed all comments received during the 60-day comment period to Notice No. 889 (64 FR 71935), which was issued concurrently with the temporary rule T.D. … Paperwork Reduction Act This rule does not impose any collection of information as defined in the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(j)).

    65 FR 40050Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Consolidated ReturnsStock Basis and Excess Loss Accounts, Earnings and Profits, Absorption of Deductions and Losses, Joining and Leaving Consolidated Groups, Worthless Stock Loss, Nonapplicability of Section 357(c)

    Federal Register · Uncategorized Document · Aug 15, 1994

    of the Paperwork Reduction Act (44 U.S.C. 3504(h)) under control number 1545-1344. … Commentators cited concerns with the administrative burdens of recomputing prior period adjustments, preserving taxpayer expectations, and determining pre-1966 adjustments.

    Treasury DepartmentInternal Revenue Service
  • Proposed Establishment of Capay Valley Viticultural Area (99R-449P)

    Federal Register · Proposed Rule · Jul 25, 2002

    The FAA Act also authorizes the Bureau of Alcohol, Tobacco and Firearms (ATF) to issue regulations to carry out the Act's provisions. … During the comment period, any person may request an opportunity to present oral testimony at a public hearing.

    67 FR 48597Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Treatment of Payments in Lieu of Taxes Under Section 141

    Federal Register · Rule · Oct 24, 2008

    Commentators suggested allowing broader flexibility for phased adjustments to PILOTs during the development, construction, or initial start-up period of the property. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    73 FR 63372Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Submission of OMB Review; Comment Request

    Federal Register · Notice · Jul 21, 1997

    Nevertheless, the agencies believe that, after the initial adjustment period, the benefits to bankers from using Call Report software to prepare their reports compare favorably with the costs. … Revisions to the Call Report requirements remain subject to the Paperwork Reduction Act of 1995, which requires the agencies to issue proposed reporting changes for public comment, consider the comments

    62 FR 39052Treasury DepartmentComptroller of the Currency
  • Withholding on Payments of Certain Gambling Winnings

    Federal Register · Proposed Rule · Dec 30, 2016

    Energy Policy Act, § 1942(a). In addition, the proposed regulations remove certain dates reflecting transition periods, which are no longer necessary. … (C) Periodic payments.

    81 FR 96406Treasury DepartmentInternal Revenue Service
  • Extended 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 Service
  • Copyright/Trademark/Trade Name Protection; Disclosure of Information

    Federal Register · Proposed Rule · Jul 14, 1995

    Comment: One commenter suggested that the term ``mark'' should be defined by specific reference to section 5 of the Lanham Act (15 U.S.C. 1127). … VI of the Act, the Mod Act).

    60 FR 36249Treasury DepartmentCustoms Service

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