Documents

Submission for OMB Review; Comment Request

Federal Register · Notice · Nov 28, 2014

DEPARTMENT OF THE TREASURY Submission for OMB Review; Comment Request November 24, 2014. … These regulations permit the loss corporation to elect to allocate these amounts between the period ending on the change date and the period beginning on the day after the change date as if its books were

Agency Information Collection Requirements; Information Collection Renewal; Comment Request; Climate Risk Range of Practice Questionnaire

Federal Register · Notice · Jan 18, 2022

of an information collection as required by the Paperwork Reduction Act of 1995 (PRA). … The docket may be viewed after the close of the comment period in the same manner as during the comment period.

New Markets Tax Credit Program

Federal Register · Proposed Rule · May 24, 2005

DATES: All comments and submissions must be received by July 8, 2005. … Act of 2000).

Withholding Exemptions

Federal Register · Rule · Jul 13, 2007

One commentator expressed a concern held by some employers regarding the need to “warehouse” the notice for the 45-day period and suggested that instead the IRS either (1) send the notice first to the … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Assessment of Fees

Federal Register · Rule · Jul 25, 2006

The comment period ended on December 17, 2005, and no comments were received. Accordingly, the OCC is adopting the interim rule as a final rule with no modifications. … The assessment covers the six-month period beginning on January 1 and July 1 before each payment date.

Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests

Federal Register · Notice · Jan 12, 2018

The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act … The public is invited to submit comments on these requests. DATES: Comments should be received on or before February 12, 2018 to be assured of consideration.

Nuclear Decommissioning Funds

Federal Register · Rule · Sep 4, 2020

Commenters also noted that the use of the term “expense” may cause confusion because the common business usage of the term “expense” suggests a period cost. … a period cost is not specifically intended.

Application of the Employer Shared Responsibility Provisions and Certain Nondiscrimination Rules to Health Reimbursement Arrangements and Other Account-Based Group Health Plans Integrated With Individual Health Insurance Coverage or Medicare

Federal Register · Proposed Rule · Sep 30, 2019

Care Act, 6 as amended by the Health Care Education and Reconciliation Act  7 (collectively, PPACA) (proposed integration regulations). … (ERISA) sections 702 and 715, and PHS Act section 2705.

Calculation of UBTI for Certain Exempt Organizations

Federal Register · Rule · Dec 10, 2019

For rules that apply to earlier periods, see § 1.512(a)- 5T as contained in 26 CFR part 1, revised April 1, 2019. … Section 512(a)(3)(E) was added to the Code under the Tax Reform Act of 1984, Public Law 98-369 (98 Stat. 598 (1984)).

Agency Information Collection Activities; Proposed Renewal; Comment Request; Renewal Without Change of Reports of Foreign Financial Accounts Regulations and FinCEN Report 114, Report of Foreign Bank and Financial Accounts

Federal Register · Notice · Nov 16, 2020

in existing Bank Secrecy Act regulations. … 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 January 15, 2021.

Proposed Agency Information Collection Activities; Comment Request

Federal Register · Notice · Aug 21, 2025

The comment period for the May notice expired on July 1, 2025. No comments were received, and the agencies will proceed with the extension, without revision, of the FFIEC 102. … All comments may be accessible under the Freedom of Information Act.

North American Free Trade AgreementSubmission of Certificates of Eligibility for Textile and Apparel Goods Under the Tariff Preference Level Provisions

Federal Register · Rule · Nov 28, 1995

Although the interim regulation took effect on the date of publication, T.D. 94-52 prescribed a public comment period which closed on August 19, 1994. … Two of these commenters were primarily concerned with the ability to file a claim after importation and whether or not there would be a sufficient time period to make such a claim, particularly when the

Internal Revenue Service Pilot of an Electronic Transcript Delivery System

Federal Register · Notice · Sep 13, 1999

In response to the IRS' Restructuring and Reform Act of 1998, the IRS has been tasked with increasing electronic communications and services to the public. … The taxpayer will be assured that the designated recipient is receiving the data within a 24-hour period.

Assessment of Fees

Federal Register · Proposed Rule · Sep 25, 2001

Solicitation of Comments on Use of Plain Language Section 722 of the Gramm-Leach-Bliley Act, Pub. … Unfunded Mandates Reform Act of 1995 Section 202 of the Unfunded Mandates Reform Act of 1995, Pub.

Financial Crimes Enforcement Network; Amendment to the Bank Secrecy Act Regulations-Requirement That Insurance Companies Report Suspicious Transactions

Federal Register · Proposed Rule · Oct 17, 2002

) Act of 2001 (the USA Patriot Act), Public Law 107-56. … Request for Comments FinCEN invites comment on all aspects of the proposed regulation, and specifically seeks comment on the following issues: 1.

Defined Benefit Pension Plans; Solicitation for Comments

Federal Register · Notice · Oct 20, 1999

In some conversions, however, employees who had already earned benefits may not earn additional retirement benefits for varying periods of time after the conversion. … (ADEA) and Employee Retirement Income Security Act (ERISA)).

Agency Information Collection Activities: Submission for OMB Review; Comment Request

Federal Register · Notice · Jul 7, 2000

information collection, as required by the Paperwork Reduction Act of 1995. … Comments: Your comment will become a matter of public record.

Selection of Tax Matters Partner for Limited Liability Companies

Federal Register · Proposed Rule · Oct 30, 1995

It also has 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, … All comments will be available for public inspection and copying. A public hearing may be scheduled if requested in writing by a person that timely submits written comments.

Accrual Rules for Defined Benefit Plans

Federal Register · Proposed Rule · Jun 18, 2008

comments that are submitted timely to the IRS. … 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.

Proposed Information Collections; Comment Request (No. 81)

Federal Register · Notice · Nov 3, 2020

SUMMARY: As part of our continuing effort to reduce paperwork and respondent burden, and as required by the Paperwork Reduction Act of 1995, we invite comments on the proposed or continuing information … • Mail: Send comments to the Paperwork Reduction Act Officer, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW, Box 12, Washington, DC 20005.