Documents

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

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1.36s

  • Catch-Up Contributions for Individuals Age 50 or Older

    Federal Register · Rule · Jul 8, 2003

    limit based on the period for which the limit is applied. … (4) Exception for section 410(b)(6)(C)(ii) period .

    68 FR 40510Treasury DepartmentInternal Revenue Service
  • Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization; Final and Temporary Regulations

    Federal Register · Rule · Jul 12, 2016

    SUPPLEMENTARY INFORMATION: Paperwork Reduction Act The collection of information contained in these final and temporary regulations will be reviewed and, pending receipt and evaluation of public comments … Section 506(d) permits the Secretary to extend the 60-day notification period for reasonable cause.

    81 FR 45008Treasury DepartmentInternal Revenue Service
  • Withholding on Interest in the Case of Sales of Obligations Between Interest Payment Dates

    Federal Register · Proposed Rule · Oct 14, 1997

    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. … Dolan, Acting Commissioner of Internal Revenue. [FR Doc. 97-26000 Filed 10-6-97; 8:45 am] BILLING CODE 4830-01-P

    62 FR 53503Treasury DepartmentInternal Revenue Service
  • Lobbying Expense DeductionsDues, Allocation of Costs to Lobbying Activities, and Influencing Legislation

    Federal Register · Rule · Jul 21, 1995

    Several commentators also argued that the presumptions operated over too great a period of time and recommended that, if retained, they should apply to a period of 6 months or, alternatively, a calendar … 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,

    60 FR 37568Treasury DepartmentInternal Revenue Service
  • Community Development Corporation and Project Investments and Other Public Welfare Investments

    Federal Register · Rule · Sep 23, 1996

    The second consisted of a five-day review period for investment proposals that the OCC had previously approved for another bank. … The NPRM requested comment on whether the OCC should continue its policy of not using part 24 as a basis for approving activities otherwise permissible under the National Bank Act.

    61 FR 49654Treasury DepartmentComptroller of the Currency
  • Disclaimer of Interests and Powers

    Federal Register · Rule · Dec 31, 1997

    information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … Lubick, Acting Assistant Secretary of the Treasury. [FR Doc. 97-33394 Filed 12-30-97; 8:45 am] BILLING CODE 4830-01-P

    62 FR 68183Treasury DepartmentInternal Revenue Service
  • Health Insurance Premium Tax Credit

    Federal Register · Rule · Jul 26, 2017

    Enrollment Period Several commenters urged HHS to provide an open enrollment period if expanded rules for relief are adopted so taxpayers that are eligible for relief due to domestic abuse or spousal … Commenters also recommended that taxpayers be allowed a special enrollment period if the abuse or abandonment occurs during a taxable year for which the victim had not enrolled in a qualified health plan

    82 FR 34601Treasury DepartmentInternal Revenue Service
  • Proposed Information Collections; Comment Request (No. 73)

    Federal Register · Notice · Mar 28, 2019

    Also, the Federal Alcohol Administration Act (FAA Act) at 27 U.S.C. 204(c) authorizes the Secretary to prescribe the manner and form of applications for basic permits issued under the Act. … In addition, except during the period of time that such provisions in section 5041 are suspended by the Tax Cuts and Jobs Act (Pub.

    84 FR 11867Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Agency Information Collection Requirements; Information Collection Renewals; Comment Requests; Request for COVID-19 Vaccine Status and Proof of Vaccination

    Federal Register · Notice · Mar 8, 2022

    two information collections as required by the Paperwork Reduction Act of 1995 (PRA). … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period: • Viewing Comments Electronically: Go to www.reginfo.gov.

    87 FR 13042Treasury DepartmentComptroller of the Currency
  • Agency Information Collection Requirements; Information Collection Renewals; Comment Requests; Request for a Religious Exception to the COVID-19 Vaccine Requirement; and Request for a Medical Exception to the COVID-19 Vaccine Requirement

    Federal Register · Notice · Jan 18, 2022

    two information collections as required by the Paperwork Reduction Act of 1995 (PRA). … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period: • Viewing Comments Electronically: Go to www.reginfo.gov.

    87 FR 2669Treasury DepartmentComptroller of the Currency
  • Public Disclosure of Material Relating to Tax-Exempt Organizations

    Federal Register · Proposed Rule · Sep 26, 1997

    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 schedule of speakers will be prepared after the deadline for receiving outlines has passed.

    62 FR 50533Treasury DepartmentInternal Revenue Service
  • Proposed Agency Information Collection Activities: Comment Request

    Federal Register · Notice · Oct 6, 2017

    At the end of the comment period for this notice, the comments and recommendations received will be reviewed to determine whether the FFIEC and the agencies should modify the proposal for the FFIEC 016 … As required by the PRA, the agencies will then publish a second Federal Register notice for a 30-day comment period and submit the FFIEC 016 information collection to OMB for review and approval.

    82 FR 46887Treasury DepartmentComptroller of the Currency
  • Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Disclosure and Reporting of CRA-Related Agreements

    Federal Register · Notice · Sep 9, 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 … You may review comments and other related materials that pertain to this information collection following the close of the 30-day comment period for this notice by the method set forth in the next bullet

    90 FR 43510Treasury DepartmentComptroller of the Currency
  • Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Related Information Reporting Requirements

    Federal Register · Rule · Jan 19, 2021

    Regulatory Flexibility Act The Regulatory Flexibility Act (RFA) (5 U.S.C. chapter 6) requires agencies to “prepare and make available for public comment an initial regulatory flexibility analysis,” which … Review Act (5 U.S.C. 801 et seq. ) (CRA)).

    86 FR 4970Treasury DepartmentInternal Revenue Service
  • Base Erosion and Anti-Abuse Tax

    Federal Register · Rule · Dec 6, 2019

    Public Comment period closed on 12/10/18.   … Public Comment period closed on 12/10/18.  

    84 FR 66968Treasury DepartmentInternal Revenue Service
  • Annual Stress Test-Technical and Conforming Changes

    Federal Register · Rule · Feb 23, 2018

    Comments The OCC received three comments on the proposed rule from individuals. Two of the comments did not address the contents of the proposed rule or stress testing. … Regulatory Flexibility Act The Regulatory Flexibility Act (RFA), 5 U.S.C. 601 et seq., requires generally that, in connection with a final rule, an agency prepare and make available for public comment

    83 FR 7951Treasury DepartmentComptroller of the Currency
  • 2025 Terrorism Risk Insurance Program Data Call

    Federal Register · Notice · Apr 18, 2025

    for the 2025 TRIP Data Call, which covers the reporting period from January 1, 2024 to December 31, 2024. … now been approved for use by OMB under Control Number 1505-0257 for a period ending April 30, 2028. 8 6  Agency Information Collection Activities, Proposed Collection, and Comment Request;

    90 FR 16593Treasury Department
  • Computer-Security Incident Notification Requirements for Banking Organizations and Their Bank Service Providers

    Federal Register · Proposed Rule · Jan 12, 2021

    The docket may be viewed after the close of the comment period in the same manner as during the comment period. … The docket may be viewed after the close of the comment period in the same manner as during the comment period.

    86 FR 2299Treasury DepartmentComptroller of the Currency
  • Establishment of the Nine Lakes of East Tennessee Viticultural Area

    Federal Register · Rule · Mar 24, 2026

    The comment period closed on November 20, 2023. Comments Received In response to Notice No. 226, TTB received nine comments. … period.

    91 FR 13970Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Terrorism Risk Insurance Program; Final Netting

    Federal Register · Proposed Rule · Aug 3, 2010

    All comments should be captioned with “TRIA Final Netting Proposed Rule Comments.” Please include your name, affiliation, address, e-mail address, and telephone number in your comment. … Certain lines of business may require longer periods for the losses to approach a final amount because of the nature of the losses.

    75 FR 45563Treasury Department

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