Documents

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  • Split-Dollar Life Insurance Arrangements

    Federal Register · Rule · Sep 17, 2003

    Tax Act (FUTA), the Railroad Retirement Tax Act (RRTA), and the Self-Employment Contributions Act of 1954 (SECA). … The term employment tax means any tax imposed by, or collected under, the Federal Insurance Contributions Act (FICA), the Federal Unemployment Tax Act (FUTA), the Railroad Retirement Tax Act (RRTA), and

    68 FR 54336Treasury DepartmentInternal Revenue Service
  • Submission for OMB Review; Comment Request

    Federal Register · Notice · May 27, 2005

    DEPARTMENT OF THE TREASURY Submission for OMB Review; Comment Request May 23, 2005. … Title: Election to Use Different Annualization Periods for Corporate Estimated Tax.

    70 FR 30831Treasury Department
  • Agency Information Collection Activities: Proposed Information Collection; Comment Request

    Federal Register · Notice · Jul 22, 2010

    , as required by the Paperwork Reduction Act of 1995. … A questionnaire is provided to each national bank at the conclusion of their supervisory cycle (12- or 18-month period).

    75 FR 42825Treasury DepartmentComptroller of the Currency
  • Agency Information Collection Activities: Information Collection Renewal; Comment Request; Securities Exchange Act Disclosure Rules and Securities of Federal Savings Associations; Correction

    Federal Register · Notice · May 20, 2019

    DEPARTMENT OF THE TREASURY Office of the Comptroller of the Currency Agency Information Collection Activities: Information Collection Renewal; Comment Request; Securities Exchange Act Disclosure Rules … methods: 1  Following the close of the 60-day comment period for this notice, the OCC will publish a notice for 30 days of comment for this collection

    84 FR 22933Treasury DepartmentComptroller of the Currency
  • Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income

    Federal Register · Proposed Rule · Nov 12, 2020

    ADDRESSES: Commenters are strongly encouraged to submit public comments electronically. … Paperwork Reduction Act The Paperwork Reduction Act of 1995 (44 U.S.C. 3501-3520) (“Paperwork Reduction Act”) requires that a federal agency obtain the approval of the OMB before collecting information

    85 FR 72078Treasury DepartmentInternal Revenue Service
  • Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the Refunded Portion of Certain Federal Refundable Tax Credits

    Federal Register · Proposed Rule · Aug 20, 2026

    under section 212(d)(5) of such Act for a period of at least 1 year, (5) an alien whose deportation is being withheld under section 243(h) of such Act (as in effect immediately before the effective date … A period of ten minutes will be allocated to each person for making comments.

    91 FR 53812Treasury DepartmentInternal Revenue Service
  • Automatic Extension of Time for Filing Individual Income Tax Returns

    Federal Register · Rule · Jan 4, 1996

    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). … (a) In general--(1) Period of extension.

    61 FR 260Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Regulation Project

    Federal Register · Notice · Aug 21, 2008

    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, which was enacted by the American Jobs Creation Act of 2004 (Pub. L. 108-357).

    73 FR 49539Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Regulation Project

    Federal Register · Notice · Aug 27, 2014

    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, which was enacted by the American Jobs Creation Act of 2004 (Pub. L. 108-357).

    79 FR 51228Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Regulation Project

    Federal Register · Notice · Aug 5, 2011

    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, which was enacted by the American Jobs Creation Act of 2004 (Pub. L. 108-357).

    76 FR 47649Treasury DepartmentInternal Revenue Service
  • Financial Crimes Enforcement Network; Anti-Money Laundering Programs for Commodity Trading Advisors

    Federal Register · Proposed Rule · May 5, 2003

    L. 107-56) (the Act). … Request for Comments FinCEN requests comment on all aspects of this proposed rule.

    68 FR 23640Treasury Department
  • Privacy Act of 1974; As Amended; System of Records

    Federal Register · Notice · Dec 14, 1995

    [[Page 64242]] DATES: Comments must be received by January 16, 1996,. If no comments are received which precipitate changes to the system, the system will become effective on January 23, 1996. … Retention and disposal: Records are periodically updated to reflect changes and maintained as long as needed.

    60 FR 64241Treasury DepartmentThrift Supervision Office
  • Agency Information Collection Activities: Proposed Information Collection; Comment Request

    Federal Register · Notice · Sep 22, 2010

    required by the Paperwork Reduction Act of 1995. … The National Bank Act authorizes the OCC to collect assessments, fees, and other charges as necessary or appropriate to carry out the responsibilities of the OCC.

    75 FR 57832Treasury DepartmentComptroller of the Currency
  • Agency Information Collection Activities: Submission for OMB Review; Comment Request

    Federal Register · Notice · Dec 6, 2010

    required by the Paperwork Reduction Act of 1995. … The National Bank Act authorizes the OCC to collect assessments, fees, and other charges as necessary or appropriate to carry out the responsibilities of the OCC.

    75 FR 75724Treasury DepartmentComptroller of the Currency
  • Tax Return Preparer Penalties Under Sections 6694 and 6695

    Federal Register · Proposed Rule · Jun 17, 2008

    When an agency issues a rulemaking proposal, the Regulatory Flexibility Act (5 U.S.C. chapter 6), requires the agency to “prepare and make available for public comment an initial regulatory flexibility … 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.

    73 FR 34560Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Submission to OMB for Review; Comment Request

    Federal Register · Notice · Feb 11, 2004

    The Securities Exchange Act of 1934 (“Exchange Act”), as amended by the Sarbanes-Oxley Act of 2002, changed this requirement to electronic filing. … Additionally, OTS collects other periodic disclosure documents required to be filed by savings associations pursuant to the Exchange Act on forms promulgated by the U.S.

    69 FR 6665Federal Deposit Insurance CorporationTreasury Department
  • Estate and Gift Taxes; Limitation on the Special Rule Regarding a Difference in the Basic Exclusion Amount

    Federal Register · Proposed Rule · Apr 27, 2022

    ADDRESSES: Commenters are strongly encouraged to submit public comments electronically. … A commenter recommended consideration of whether the special rule should apply to taxable gifts made during an increased BEA period that are essentially testamentary and thus are included in the gross

    87 FR 24918Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities; Information Collection Renewal; Submission for OMB Review: Disclosure of Financial and Other Information by National Banks

    Federal Register · Notice · May 10, 2013

    information collection, as required by the Paperwork Reduction Act of 1995. … This program of periodic financial disclosure is needed not only to facilitate informed decision making by existing and potential customers and investors, but also to improve public understanding of, and

    78 FR 27480Treasury DepartmentComptroller of the Currency
  • Departmental Offices; Privacy Act of 1974; System of Records

    Federal Register · Notice · Nov 25, 2005

    DATES: Comments must be received no later than December 27, 2005. … Comments will be made available for inspection upon written request.

    70 FR 71189Treasury Department
  • Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations

    Federal Register · Proposed Rule · Nov 20, 2023

    Section 605(a)(3) of the SECURE 2.0 Act provides that any charitable contribution for which a deduction was disallowed under section 170(h)(7) is treated, for purposes of the period of limitations on assessment … The Treasury Department and the IRS request comments on whether any additional rules or examples should be provided for the three-year holding period exception. 2.

    88 FR 80910Treasury DepartmentInternal Revenue Service

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