Documents
Briefs, oral arguments, agency decisions and the Federal Register.
6,771 results
1.47s
Liabilities Recognized as Recourse Partnership Liabilities Under Section 752
Federal Register · Rule · Oct 9, 2019
See Section 79 of the Deficit Reduction Act of 1984 (Pub. L. 98-369) overruling the decision in Raphan v. United States, 3 Cl. … Paperwork Reduction Act (44 U.S.C. 3507) and approved by the Office of Management and Budget under control number 1545-0889.
84 FR 54014Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Nov 23, 2021
These comments focused both on the amount of time provided to make the notification and the trigger that caused the time period to begin being measured. … and a second, longer time period for disruption.”
86 FR 66424Treasury DepartmentComptroller of the CurrencyProposed Collection; Comment Request for Notice 96-65
Federal Register · Notice · Dec 23, 1996
Currently, the IRS is soliciting comments concerning Notice 96-65, Treatment of a trust as domestic or foreign--Changes made by the Small Business Job Protection Act. … law within a reasonable period of time.
61 FR 67596Treasury DepartmentFederal Register · Notice · Aug 8, 2002
DATES: Comments or proposals must be submitted by September 4, 2002. ADDRESSES: Send letters with comments and suggestions on the proposed Agreement, or other proposals, to Paul J. … If the Consortium fails to achieve 60% within such six-month period, the IRS may terminate the Agreement.
67 FR 51621Treasury DepartmentInternal Revenue ServiceElecting Small Business Trusts With Nonresident Aliens as Potential Current Beneficiaries
Federal Register · Proposed Rule · Apr 19, 2019
A PCB, with respect to any period, is any person who at any time during such period is entitled to, or at the discretion of any person may receive, a distribution from the principal or income of the ESBT … Accordingly, a regulatory flexibility analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required.
84 FR 16415Treasury DepartmentInternal Revenue ServiceFederal Register · Proposed Rule · May 30, 2012
Inspection of comments: Public comments received electronically or through the U.S. … FinCEN requests comment on whether ten days is sufficient time for covered financial institutions to obtain the required information or whether some other period of time, still less than that allowed for
77 FR 31794Treasury DepartmentFederal Register · Notice · Dec 10, 2020
If no public comments are received during the period allowed for comment, the re-established agreement will be effective March 24, 2021, 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, 2021 through September 23, 2022.
85 FR 79562Treasury DepartmentInternal Revenue ServiceSubmission for OMB Review; Comment Request-Securities Offering Disclosure
Federal Register · Notice · Apr 5, 2004
ACTION: Notice and request for comment. … registered under sections 12(b) or 12(g) of the Exchange Act, or that are required to file periodic reports with the SEC under section 15(d) of the Exchange Act.
69 FR 17736Treasury DepartmentThrift Supervision OfficeUse of FinCEN Identifiers for Reporting Beneficial Ownership Information of Entities
Federal Register · Rule · Nov 8, 2023
The Reporting NPRM included a 60-day comment period, which closed on February 7, 2022, and FinCEN received over 240 comments on the NPRM, including multiple comments about the proposed processes for obtaining … Comments Received.
88 FR 76995Treasury DepartmentFinancial Crimes Enforcement NetworkVessel Equipment Temporarily Landed for Repair
Federal Register · Rule · Sep 20, 2000
While a TIB would adequately protect the revenue during the period when vessel equipment was in the United States, the bond provisions could only be satisfied and potential liability extinguished when … Discussion of Comment Counsel on behalf of a vessel operating company submitted the only comment in response to the notice of proposed rulemaking.
65 FR 56788Treasury DepartmentCustoms ServiceRegulations Pertaining to Mergers, Acquisitions, and Takeovers by Foreign Persons
Federal Register · Proposed Rule · Apr 23, 2008
Section 709 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. … § 800.502 Beginning of thirty-day review period.
73 FR 21861Treasury DepartmentInternational Investment OfficeFederal Register · Rule · May 22, 2000
In response to these comments, the rule has been amended to permit the validity period to be measured from the date documentation is provided to the withholding agent. … Commentators stated that terminating the grace period at the end of a calendar year complicated systems programming because there was a shrinking grace period for payments made within 90 days of the end
65 FR 32152Treasury DepartmentInternal Revenue ServiceCommunity Health Needs Assessments for Charitable Hospitals
Federal Register · Proposed Rule · Apr 5, 2013
The comment period for the 2012 proposed regulations closed on September 24, 2012. … , albeit over a longer period of time.
78 FR 20523Treasury DepartmentInternal Revenue ServiceCertain Medical Care Arrangements
Federal Register · Proposed Rule · Jun 10, 2020
ADDRESSES: Commenters are strongly encouraged to submit public comments electronically. … (PHS Act), or any other Federal or State law.
85 FR 35398Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Jan 8, 2024
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 … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period.
89 FR 984Treasury DepartmentComptroller of the CurrencyFederal Register · Proposed Rule · Dec 11, 2002
Section 4(i) of the Age Discrimination in Employment Act (ADEA) and sections 204(b)(1)(H) and 204(b)(2) of the Employee Retirement Income Security Act of 1974 (ERISA) provide requirements comparable to … Other commentators have argued that a wear-away period does not violate section 411(b)(1)(H) because the length of the wear-away period is determined not by the participant's age but by the size of the
67 FR 76123Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Jan 31, 2022
information collections, as required by the Paperwork Reduction Act of 1995. … Section 7508A was added to the Code by section 911 of the Taxpayer Relief Act of 1997, Public Law 105-34 (111 Stat. 788 (1997)), effective for any period for performing an act that had not expired before
87 FR 4997Treasury DepartmentInternal Revenue ServiceFederal Register · Proposed Rule · Jan 30, 1998
DATES: Comments must be received on or before March 31, 1998. … Comments should be submitted within the time frame that comments are due regarding the substance of the proposal.
63 FR 4601Treasury DepartmentCustoms ServiceTransfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners
Federal Register · Rule · Jan 19, 2017
-0123 in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … Statutory Background Until they were repealed as part of the Taxpayer Relief Act of 1997 (the 1997 Act), Public Law 105-34 (111 Stat. 788), section 1131, sections 1491 through 1494 imposed an excise tax
82 FR 7582Treasury DepartmentInternal Revenue ServiceFederal Register · Proposed Rule · Jun 24, 2026
The docket may be viewed after the close of the comment period in the same manner as during the comment period. … Act.
91 FR 37840Treasury DepartmentComptroller of the Currency
Ask Donna what matters in the record.
She can read the source against your case and show you exactly where the answer came from.