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  • Treasury Inflation-Protected Securities Issued at a Premium

    Federal Register · Proposed Rule · Dec 5, 2011

    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.

    76 FR 75829Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Form 8855

    Federal Register · Notice · Nov 17, 2016

    on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Abstract: Form 8855 is used to make a section 645 election that allows a qualified revocable trust to be treated and taxed (for income tax purposes) as part of its related estate during the election period

    81 FR 81242Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Form 8855

    Federal Register · Notice · Feb 4, 2020

    on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995 3506(c)(2)(A). … Abstract: Form 8855 is used to make a section 645 election that allows a qualified revocable trust to be treated and taxed (for income tax purposes) as part of its related estate during the election period

    85 FR 6263Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request For Form 4255

    Federal Register · Notice · Jan 27, 2000

    on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Revenue Code section 50(a) requires that a taxpayer's income tax be increased by the investment credit recapture tax if the taxpayer disposes of investment credit property before the close of the recapture period

    65 FR 4459Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Form Project

    Federal Register · Notice · Nov 6, 2019

    on continuing information collections, as required by the Paperwork Reduction Act of 1995. … information required to report annual country-by-country reporting by certain United States persons that are the ultimate parent entity of a US MNE that has annual revenue for the preceding annual accounting period

    84 FR 59915Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request

    Federal Register · Notice · Oct 17, 2000

    on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … The low volume forms are used only by Federal firearms licensees disposing of 50 or fewer firearms per 12-month period.

    65 FR 61375Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Proposed Collection; Comment Request

    Federal Register · Notice · Oct 17, 2000

    on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … There is no period of retention prescribed for this reporting requirement since the requirement is to provide identification of the brewer through labeling.

    65 FR 61376Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Proposed Collection; Comment Request for Form 8855

    Federal Register · Notice · Mar 23, 2007

    on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Abstract: Form 8855 is used to make a section 645 election that allows a qualified revocable trust to be treated and taxed (for income tax purposes) as part of its related estate during the election period

    72 FR 13862Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Form 8855

    Federal Register · Notice · Apr 8, 2004

    on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Abstract: Form 8855 is used to make a section 645 election that allows a qualified revocable trust to be treated and taxed (for income tax purposes) as part of its related estate during the election period

    69 FR 18678Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Form 4255

    Federal Register · Notice · Feb 26, 2003

    on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13(44 U.S.C. 3506(c)(2)(A)). … Revenue Code section 50(a) requires that a taxpayer's income tax be increased by the investment credit recapture tax if the taxpayer disposes of investment credit property before the close of the recapture period

    68 FR 8965Treasury DepartmentInternal Revenue Service
  • Rockpile Viticultural Area (2000R-436P)

    Federal Register · Rule · Feb 28, 2002

    ATF received requests from three commenters. … After the close of the comment period, Mr. Beall determined that he had misread the written description of Rockpile's south boundary on the Tombs Creek U.S.G.S. map.

    67 FR 9192Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Proposed Collection; Comment Request for Revenue Procedure 2002-10

    Federal Register · Notice · Jan 14, 2002

    Abstract: The Economic Growth and Tax Relief Reconciliation Act of 2001 made numerous changes affecting IRAs, SEPs, and simples IRA plans. … Revenue Procedure 2002-10 provides guidance on this process and provides an extended period for making the amendments.

    67 FR 1807Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Form 8862

    Federal Register · Notice · Jun 12, 2001

    on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Code section 32(k), as enacted by section 1085(a)(1) of the Taxpayer Relief Act of 1997, disallows the EIC for a statutory period if the taxpayer improperly claimed it in a prior year.

    66 FR 31756Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Form 8862

    Federal Register · Notice · Jul 10, 1998

    Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Code section 32(k), as enacted by section 1085(a)(1) of the Taxpayer Relief Act of 1997, disallows the EIC for a statutory period if the taxpayer improperly claimed it in a prior year.

    63 FR 37446Treasury DepartmentInternal Revenue Service
  • Real Estate Mortgage Investment Conduits

    Federal Register · Rule · Jul 19, 2002

    SUPPLEMENTARY INFORMATION: Paperwork Reduction Act The collection of information in this final rule has been reviewed and, pending receipt and evaluation of public comments, approved by the Office of … Comments on the collection of information should be received by September 17, 2002.

    67 FR 47451Treasury DepartmentInternal Revenue Service
  • Lending Limits

    Federal Register · Proposed Rule · Jul 17, 1996

    The proposal clarifies that the revaluation must be periodic. … Unfunded Mandates Act of 1995 Section 202 of the Unfunded Mandates Act of 1995 (Unfunded Mandates Act) requires that an agency prepare a budgetary impact statement before promulgating a notice of

    61 FR 37227Treasury DepartmentComptroller of the Currency
  • Civil Aircraft

    Federal Register · Rule · Jun 7, 2002

    General Note 6 of the HTSUS was amended by section 12 of the Miscellaneous Trade and Technical Corrections Act of 1996 (the Act), Public Law 104-295, 110 Stat. 3514 (October 11, 1996). … The Act amended General Note 6 to expand the definition of “civil aircraft.” The Act also eliminated the statement (certification) filing requirement.

    67 FR 39286Treasury DepartmentCustoms Service
  • Section 199A Rules for Cooperatives and Their Patrons

    Federal Register · Proposed Rule · Jun 19, 2019

    In 2018, the IRS released and invited comments on the draft of Form 1065, Schedule K-1. The IRS received no comments on the form during the comment period. … On February 26, 2019, the IRS invited comments on Form 1099-PATR and the comment period closed on April 29, 2019.

    84 FR 28668Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities; Submission for OMB Review; Comment Request

    Federal Register · Notice · May 24, 2021

    The comment period for the December 2020 notice ended on February 16, 2021. 1  85 FR 82580 (Dec. 18, 2020) (December 2020 notice). 2  85 FR 78794 (Dec. 7, 2020). … The comment period for the February 2021 notice ended on April 6, 2021. B. Comments Received on the Proposed Call Report Revisions 1.

    86 FR 27961Treasury DepartmentComptroller of the Currency
  • Agency Information Collection Activities: Information Collection Renewal; Comment Request; OCC Guidelines Establishing Heightened Standards for Certain Large Insured National Banks, Insured Federal Savings Associations, and Insured Federal Branches

    Federal Register · Notice · Jul 5, 2017

    ACTION: Notice and request for comment. … information collection, as required by the Paperwork Reduction Act of 1995 (PRA).

    82 FR 31151Treasury DepartmentComptroller of the Currency

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