Documents

Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions

Federal Register · Rule · Dec 16, 1996

with the requirements of the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545-1464. … regulations was issued prior to March 29, 1996, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Proposed Information Collections; Comment Request (No. 94)

Federal Register · Notice · Nov 29, 2024

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 continuing or proposed 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.

Gasoline and Diesel Fuel Excise Tax; Dye Injection Systems and Markers; Measurement

Federal Register · Proposed Rule · Mar 14, 1996

The proposed regulations reflect and implement certain changes made by the Revenue Reconciliation Act of 1990 and the Omnibus Budget Reconciliation Act of 1993 (the 1993 Act). … 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.

Arbitrage Restrictions Applicable to Tax-Exempt Bonds Issued by State and Local Governments

Federal Register · Proposed Rule · Aug 27, 1999

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

Real Estate Lending Escrow Accounts

Federal Register · Rule · May 19, 2026

extend the comment period, which the OCC declined to do. … The OCC determined that the original comment period provided a meaningful opportunity to comment consistent with the requirements of the Administrative Procedure Act and that this rulemaking should

Tax Shelter Disclosure Statements

Federal Register · Rule · Oct 22, 2002

SUPPLEMENTARY INFORMATION: Paperwork Reduction Act These regulations are being issued without prior notice and public procedure pursuant to the Administrative Procedure Act (5 U.S.C. 553). … (7) Transactions involving a brief asset holding period.

Proposed Collection; Comment Request for Form 8862.

Federal Register · Notice · Jun 21, 2004

on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Pub. … 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.

Prompt Payment Interest Rate; Contract Disputes Act

Federal Register · Notice · Jun 29, 2012

ADDRESSES: Comments or inquiries may be mailed to Dorothy Dicks, Reporting Team Leader, Federal Borrowings Branch, Division of Accounting Operations, Office of Public Debt Accounting, Bureau of the … Payment Act.

Section 6707A and the Failure To Include on Any Return or Statement any Information Required To Be Disclosed Under Section 6011 With Respect to a Reportable Transaction

Federal Register · Rule · Sep 11, 2008

Section 6707A(e) requires a person that is required to file periodic reports under section 13 or 15(d) of the Securities Exchange Act of 1934, or consolidated reports with another person, to disclose in … Any taxpayer who is required to file periodic reports under section 13 or 15(d) of the Securities Exchange Act of 1934 (or is required to file consolidated reports with another person) may be subject to

Federal Government Participation in the Automated Clearing House

Federal Register · Proposed Rule · Jan 9, 2008

ACTION: Notice of proposed rulemaking with request for comment. … Unfunded Mandates Act of 1995 Section 202 of the Unfunded Mandates Reform Act of 1995, 2 U.S.C. 1532 (Unfunded Mandates Act), requires that the agency prepare a budgetary impact statement before promulgating

Proposed Collection; Comment Request for Notice 2005-64

Federal Register · Notice · Nov 4, 2005

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: This document provides guidance under new section 965 enacted by the American Jobs Creation Act of 2004 (Pub. L. 108-357).

Submission for OMB Review; Comment Request

Federal Register · Notice · Apr 24, 2001

DEPARTMENT OF THE TREASURY Submission for OMB Review; Comment Request April 18, 2001. … The Department of Treasury has submitted the following public information collection requirement(s) to OMB for review and clearance under the Paperwork Reduction Act of 1995, Public Law 104-13.

Partnership Transactions Involving Long-Term Contracts

Federal Register · Rule · Jul 16, 2004

This comment has been adopted. … No written comments were received.

Proposed Collection; Comment Request for Regulation Project

Federal Register · Notice · Oct 22, 2009

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)). … 1.417(e)-1(b)(3)(iv)(B) and 1.417(e)-1(b)(3)(v)(A) is required to ensure that a participant and the participant's spouse consent to a form of distribution from a qualified plan that may result in reduced periodic

Proposed Collection; Comment Request for Form 5495.

Federal Register · Notice · Apr 21, 2025

on continuing information collections, as required by the Paperwork Reduction Act of 1995. … filed after regular filing of an Estate, Gift, or Income tax return for a decedent, is used by the executor or fiduciary to request discharge from personal liability for any deficiency for the tax and periods

Proposed Collection; Comment Request for Regulation Project

Federal Register · Notice · Mar 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)). … This rule allows the taxpayer, in computing its debt-equity ratio, to elect to write off the basis of the stock of the acquired corporation over a fixed stock write-off period, instead of using the adjusted

Proposed Collection; Comment Request for Forms 8109, 8109-B and 8109-C

Federal Register · Notice · Jul 6, 2005

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 information on the deposit coupon is used by the IRS to monitor compliance with the deposit rules and insure that taxpayers are depositing the proper amounts within the proper time periods with respect

Proposed Collection; Comment Request for Regulation Project

Federal Register · Notice · Sep 23, 1996

Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Current Actions: The only change is that the estimated number of respondents has decreased because the time period for making the election has passed.

Proposed Collection; Comment Request For Form 8609

Federal Register · Notice · Mar 17, 1999

Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Abstract: Owners of residential low-income rental buildings may claim a low-income housing credit for each qualified building over a 10-year credit period.

Election Out of Subchapter K for Producers of Natural Gas

Federal Register · Uncategorized Document · Dec 23, 1994

(ii) Section 481(a) adjustment period. … beginning with the year of change (the section 481(a) adjustment period).