Documents

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

619 results

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  • Distribution of Continued Dumping and Subsidy Offset to Affected Domestic Producers

    Federal Register · Notice · Aug 3, 2001

    A-423-602 731-TA-365 Industrial phosphoric acid/Belgium Albright & Wilson, FMC, Hydrite Chemical, Monsanto, Stauffer Chemical. … C-423-809 701-TA-376 Stainless steel plate in coils/Belgium Armco Steel, Lukens Steel, United Steelworkers of America.

    66 FR 40782Treasury DepartmentCustoms Service
  • Notice of Certain Transfers to Foreign Partnerships and Foreign Corporations

    Federal Register · Rule · Feb 5, 1999

    Deemed contributions resulting from IRS- initiated section 482 adjustments are not required to be reported under section 6038B. … A taxpayer-initiated adjustment is a section 482 adjustment that is made by the taxpayer pursuant to Sec. 1.482-1(a)(3). (7) United States person.

    64 FR 5713Treasury DepartmentInternal Revenue Service
  • Privacy Act of 1974, as Amended: System of Records

    Federal Register · Notice · Oct 18, 2001

    Customs Service, 423 Canal Street, New Orleans, LA 70130. … SYSTEM LOCATION: Financial Management Division, U.S. Customs Service, Gulf Customs Management Center, 423 Canal Street, New Orleans, LA 70130.

    66 FR 52984Treasury DepartmentCustoms Service
  • Submission to OMB for Review; Comment Request

    Federal Register · Notice · May 6, 1997

    Title: Application for Additional Extension of Time to File U.S. Individual Income Tax Return. … Title: Section 482 Cost Sharing Regulations (INTL-372-88); and Intercompany Transfer Pricing Regulations Under Section 482 (INTL-401- 88). Description: INTL-372-88.

    62 FR 24685Treasury Department
  • Safe Harbor for Valuation Under Section 475

    Federal Register · Proposed Rule · May 24, 2005

    The safe harbor requires that financial statement values be adjusted to comply with the requirements of section 482 or section 482 principles when applicable. … of section 475 must be consistent with section 482.

    70 FR 29663Treasury DepartmentInternal Revenue Service
  • Submission for OMB Review; Comment Request

    Federal Register · Notice · Jan 13, 2012

    Title: Revenue Procedure 99-32—Conforming Adjustments Subsequent to Section 482 Allocations. … the applicable procedures for the repatriation of cash by a United States taxpayer via an interest-bearing account receivable or payable in an amount corresponding to the amount allocated under section 482

    77 FR 2131Treasury Department
  • Request for Public Comments Concerning Dissemination of Existing Information Product and Elimination of Microfiche

    Federal Register · Notice · Feb 22, 1996

    FOR FURTHER INFORMATION CONTACT: For contents and technical aspects of the CD-ROM: Howard Plofker, 202- 482-7077 For the Internet: Kathy Davis, 202-927-0255 For the microfiche: Thomas Budnik, 202-482-6909 … Customs has also converted the Harmonized Tariff Schedules, Title 19 of the Code of Federal Regulations, Title 19 of the U.S.

    61 FR 6892Treasury DepartmentCustoms Service
  • Submission for OMB Review; Comment Request

    Federal Register · Notice · Oct 7, 2005

    Title: Annual Summary and Transmittal of U.S. Information Returns. Form: IRS form 1096. … Title: Revenue Procedures 99-32—Conforming Adjustments Subsequent to Section 482 Allocation.

    70 FR 58792Treasury Department
  • Submission for OMB Review; Comment Request

    Federal Register · Notice · Jun 26, 2006

    These regulations apply to taxpayers who have transactions between persons described in Section 482 and net Section 482 transfer price adjustments. … Title: Form 8288, U.S. Withholding Tax Return for Disposition by Foreign Persons of U.S. Real Property Interests: Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S.

    71 FR 36392Treasury Department
  • Submission for OMB Review; Comment Request

    Federal Register · Notice · Dec 19, 2008

    Title: Revenue Procedure 99-32—Conforming Adjustments Subsequent to Section 482 Allocations. … Section 6038B(a) requires U.S. persons transferring property to foreign persons in exchanges described in sections 332 and 355 to furnish information regarding such transfers.

    73 FR 77877Treasury Department
  • Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement

    Federal Register · Rule · Dec 22, 2011

    U.S. Parent (USP), a U.S. corporation, and its foreign subsidiary (FS) enter into a CSA in Year 1. … (i) U.S.

    76 FR 80082Treasury DepartmentInternal Revenue Service
  • Review of Interim List of Records Required to be Maintained and Produced Under 19 U.S.C. 1509 (a)(1)(a)

    Federal Register · Notice · Dec 24, 1996

    ADDRESSES: Comments in triplicate should be addressed to the Office of Regulations and Rulings, U.S. … and Rulings at (202) 482-6940.

    61 FR 67872Treasury Department
  • Request for Public Comments Concerning Dissemination of Existing Information Product and Elimination of Microfiche

    Federal Register · Notice · Mar 26, 1996

    ADDRESSES: Written comments (preferably in triplicate) may be addressed to the Regulations Branch, U.S. Customs Service, Franklin Court, 1301 Constitution Avenue, N.W., Washington, D.C. 20229. … For the microfiche: Thomas Budnik, 202-482-6909.

    61 FR 13228Treasury DepartmentCustoms Service
  • Submission for OMB Review; Comment Request

    Federal Register · Notice · Oct 30, 2002

    Description: Form 8621 is filed by a U.S. shareholder who owns stock in a foreign investment company. … Title: Conforming Adjustments Subsequent to Section 482 Allocations.

    67 FR 66200Treasury Department
  • Additional Designation of Person Whose Property and Interests in Property Are Blocked Pursuant to Executive Order 13536 of April 12, 2010, “Blocking Property of Certain Persons Contributing to the Conflict in Somalia.”

    Federal Register · Notice · Aug 5, 2011

    All requests for specific licenses should be made in writing to the Assistant Director for Licensing, U.S. … HAMMAMI, Omar Shafik), DOB 06 May 1984; POB Alabama, USA; Passport 403062567 (United States); SSN 423-31-3021 (United States); (INDIVIDUAL) [SOMALIA]. Dated: July 29, 2011. Barbara C.

    76 FR 47646Treasury DepartmentForeign Assets Control Office
  • Semiannual Agenda

    Federal Register · Proposed Rule · Feb 9, 2024

    RIN: 1506-AB36 423. … L. 114-125); 19 U.S.C. 1595a(c)(2)(G); 19 U.S.C. 1624 Abstract: This rule amends the U.S.

    89 FR 9626Treasury Department
  • Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Stewardship Expense

    Federal Register · Rule · Aug 4, 2009

    FP's wholly-owned, exclusive U.S. distributor, USSub, sells Product X in the U.S. market. USSub hires an independent marketing firm, Agency A, to promote Product X in the U.S. market. … and net section 482 transfer price adjustments.

    74 FR 38830Treasury DepartmentInternal Revenue Service
  • Receipt of Domestic Interested Party Petition Concerning Country of Origin Marking for Cast Iron Soil Pipe

    Federal Register · Uncategorized Document · Mar 8, 1994

    Robert Dinerstein, Value and Marking Branch, Office of Regulations and Rulings, U.S. Customs Service (202) 482-7010. … Appointments to inspect the petition and comments can be made by contacting the Regulations Branch at 202-482-6970.

    Treasury DepartmentCustoms Service
  • Assessment of Fees; National Banks; District of Columbia Banks

    Federal Register · Rule · Dec 2, 1996

    SUPPLEMENTARY INFORMATION: Background The OCC charters, regulates, and supervises approximately 2,800 national banks and 66 federal branches and agencies of foreign banks in the U.S., accounting … Section 5240 of the Revised Statutes (12 U.S.C. 481 and 482) authorizes the OCC to impose and collect assessments as necessary or appropriate (12 U.S.C. 482), but does not require the OCC to implement

    61 FR 64000RuleTreasury Department
  • Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service (IRS) Information Collection Requests

    Federal Register · Notice · Jun 26, 2024

    TREASURY Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service (IRS) Information Collection Requests AGENCY: Departmental Offices, U.S … Title: Methods to Determine Taxable Income in connection with a Cost Sharing Arrangement—IRC section 482. OMB Number: 1545-1364. Treasury Decision Numbers: 9568.

    89 FR 53478Treasury Department

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