Documents

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

6,771 results

0.54s

  • Inversions and Related Transactions

    Federal Register · Rule · Jul 12, 2018

    “An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018” (the Act), Public Law 115-97, amended certain sections of the Code to … Regulatory Flexibility Act The Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply because the regulations do not impose a collection of information on small entities.

    83 FR 32524Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Submission for OMB Review; Joint Comment Request

    Federal Register · Notice · Nov 18, 2015

    The comment period for this notice expired on September 28, 2015. … The comment period for this notice expired on September 28, 2015.

    80 FR 72144Treasury DepartmentComptroller of the Currency
  • Value of Life Insurance Contracts When Distributed From a Qualified Retirement Plan

    Federal Register · Proposed Rule · Feb 17, 2004

    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.

    69 FR 7384Treasury DepartmentInternal Revenue Service
  • Proposed Agency Information Collection Activities; Comment Request

    Federal Register · Notice · Feb 8, 2011

    At the end of the comment period, the comments and recommendations received will be analyzed to determine the extent to which the agencies should modify their proposal prior to giving final approval. … Effect of Recent Legislation The Dodd-Frank Wall Street Reform and Consumer Protection Act, Public Law 111-203 (the Dodd-Frank Act) was enacted into law on July 21, 2010.

    76 FR 7087Federal Deposit Insurance CorporationTreasury Department
  • Affordability of Employer Coverage for Family Members of Employees

    Federal Register · Proposed Rule · Apr 7, 2022

    ADDRESSES: Commenters are strongly encouraged to submit public comments electronically. … Impact on Small Entities When an agency issues a proposed rulemaking, the Regulatory Flexibility Act (5 U.S.C. chapter 6) (the “Act”) requires the agency to “prepare and make available for public comment

    87 FR 20354Treasury DepartmentInternal Revenue Service
  • Privacy Act of 1974; Matching Program

    Federal Register · Notice · May 24, 2023

    If no public comments are received during the period allowed for comment, the re-established agreement will be effective July 1, 2023, provided it is a minimum of 30 days after the publication date. … The term of these agreements is expected to cover the 18-month period, July 1, 2023, through December 31, 2024.

    88 FR 33667Treasury DepartmentInternal Revenue Service
  • Privacy Act of 1974; Matching Program

    Federal Register · Notice · Sep 29, 2025

    If no public comments are received during the period allowed for comment, the agreement will be effective October 29, 2025, provided it is a minimum of 30 days after the publication date. … The term of this agreement is expected to cover the 18-month period, September 30, 2025, through March 31, 2027.

    90 FR 46738Treasury DepartmentInternal Revenue Service
  • Proposed Information Collection; Comment Request; Renewal Without Change of Bank Secrecy Act Suspicious Activity Reporting Requirement for Money Services Businesses

    Federal Register · Notice · Feb 10, 2015

    DEPARTMENT OF THE TREASURY Financial Crimes Enforcement Network Proposed Information Collection; Comment Request; Renewal Without Change of Bank Secrecy Act Suspicious Activity Reporting Requirement … This request for comments is made pursuant to the Paperwork Reduction Act (“PRA”) of 1995, Public Law 104-13, 44 U.S.C. 3506(c)(2)(A).

    80 FR 7528Treasury DepartmentFinancial Crimes Enforcement Network
  • Equity Options Without Standard Terms; Special Rules and Definitions

    Federal Register · Proposed Rule · Jun 25, 1998

    If a stock is currently selling for $62, equity options with flexible terms and option periods of not more than 90 days could have a strike price of $61 \7/8\. … 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.

    63 FR 34616Treasury DepartmentInternal Revenue Service
  • 2017 Data Collection Under the Terrorism Risk Insurance Program

    Federal Register · Notice · May 1, 2017

    TRIA originally authorized the Program for a three-year period ending December 31, 2005. … period.

    82 FR 20420Treasury Department
  • Submission for OMB Review; Comment Request

    Federal Register · Notice · Oct 30, 2013

    DEPARTMENT OF THE TREASURY Submission for OMB Review; Comment Request October 24, 2013. … Title: REG-106917-99 (Final) Changes in Accounting Periods.

    78 FR 65042Treasury Department
  • Information Reporting Under Section 6050P for Discharges of Indebtedness

    Federal Register · Rule · Oct 25, 2004

    If, however, the client retains the initial collection responsibilities for a specified short period of time, the factor may take title at the end of that period only to those accounts receivable that … are not paid within that period.

    69 FR 62181Treasury DepartmentInternal Revenue Service
  • Implementation of Pub. L. 104-208,the Omnibus Consolidated Appropriations Act of 1997 (96R-034P)

    Federal Register · Proposed Rule · Jun 30, 1998

    Reduction Act of 1995 (44 U.S.C. 3507(d)). … Any interested person who desires an opportunity to comment orally at a public hearing should suhmit his or her request in writing, to the the Director within the 90-day comment period.

    63 FR 35551Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Exchange of Coin

    Federal Register · Proposed Rule · May 3, 2024

    Regulatory Flexibility Act Analysis Congress enacted the Regulatory Flexibility Act (RFA) (5 U.S.C. 601 et seq. ) to address concerns related to the effects of agency rules on small entities, and … The United States Mint will, if necessary, conduct a final regulatory flexibility analysis after consideration of comments received during the public comment period. 1.

    89 FR 36721Treasury DepartmentUnited States Mint
  • Application of the Grantor Trust Rules to Nonexempt Employees' Trusts

    Federal Register · Proposed Rule · Sep 27, 1996

    in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … 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.

    61 FR 50778Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service Information Collection Requests

    Federal Register · Notice · Jan 31, 2020

    DEPARTMENT OF THE TREASURY Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service Information Collection Requests AGENCY: Departmental … The public is invited to submit comments on these requests. DATES: Comments should be received on or before March 2, 2020 to be assured of consideration.

    85 FR 5776Treasury Department
  • Mid-Contract Change in Taxpayer

    Federal Register · Rule · May 15, 2002

    (ii) Application of look-back method to pre-transaction period. (A) Contract Price (B) Method. (C) Interest accrual period. (D) Information old taxpayer must provide. … (C) Interest accrual period.

    67 FR 34603Treasury DepartmentInternal Revenue Service
  • Alcohol Beverage Health Warning Statement (99R-507P)

    Federal Register · Proposed Rule · May 22, 2001

    SUPPLEMENTARY INFORMATION: Background Title VIII of the Anti-Drug Abuse Act of 1988, Public Law 100-690 (enacted November 18, 1988), amended the Federal Alcohol Administration Act (FAA Act) by designating … We would also like to be advised of any studies currently underway which may not be completed within the 90-day comment period, along with a projected target date for completion.

    66 FR 28135Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest

    Federal Register · Proposed Rule · Dec 19, 2011

    comments that are submitted timely to the IRS. … The average price of P stock during the specified period is also $.25 per share.

    76 FR 78591Treasury DepartmentInternal Revenue Service
  • Privacy Act of 1974

    Federal Register · Notice · Feb 23, 2026

    If no public comments are received during the period allowed for comment, the re-established agreement will be effective March 24, 2026, provided it is a minimum of 30 days after the publication date. … The term of this agreement is expected to cover the 18-month period March 24, 2026, through September 23, 2027.

    91 FR 8577Treasury DepartmentInternal Revenue Service

Ask Donna what matters in the record.

She can read the source against your case and show you exactly where the answer came from.

Ask Donna

A word about cookies

We need a few to keep you signed in and the library working. The rest help us see which pages people use and where they get stuck. They stay off unless you say yes.