Documents
Briefs, oral arguments, agency decisions and the Federal Register.
6,771 results
0.98s
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 ServiceFederal Register · Rule · Sep 23, 2019
Section 105(b)(1)(A) of the Heroes Earnings Assistance and Relief Tax Act of 2008, Public Law 110-245 (HEART Act), added section 414(u)(12) to the Code. … Seven comments on the proposed regulations were received during the comment period. After consideration of the comments, the proposed regulations are adopted as revised by this Treasury decision.
84 FR 49651Treasury DepartmentInternal Revenue ServiceAdministrative Offset Under Reciprocal Agreements With States
Federal Register · Rule · Jan 11, 2007
, for the following reasons, that a comment period would be unnecessary and contrary to the public interest. … A comment period is unnecessary because this interim rule does not change the ongoing offset process under the TOP, but rather provides guidance for State agencies and Federal disbursing officials to facilitate
72 FR 1283Treasury DepartmentFiscal ServiceFederal Register · Notice · Dec 10, 2019
collection as required by the Paperwork Reduction Act of 1995 (PRA). … You may review comments and other related materials that pertain to this information collection 1 following the close of the 30-day comment period for this notice by any of the following methods:
84 FR 67513Treasury DepartmentComptroller of the CurrencyFederal Register · Notice · Dec 6, 2018
this information collection as required by the Paperwork Reduction Act of 1995 (PRA). … 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
83 FR 62953Treasury DepartmentComptroller of the CurrencyRockpile 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 BureauCertain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m)
Federal Register · Proposed Rule · Dec 20, 2019
Commenters pointed out that with respect to a service provider who is a covered employee, non-grandfathered amounts may require the passage of a significant period of time before a payment of the entire … 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.
84 FR 70356Treasury DepartmentInternal Revenue ServiceReal 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 ServiceImplementation of the Andean Trade Promotion and Drug Eradication Act
Federal Register · Proposed Rule · Mar 25, 2003
ACTION: Interim regulations; solicitation of comments. … Comments should be submitted within the time frame that comments are due regarding the substance of the interim regulations.
68 FR 14478Treasury DepartmentCustoms ServiceFederal 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 ServiceAgency Information Collection Activities: Submission for OMB Review; Comment Request
Federal Register · Notice · Aug 9, 2005
information collection, as required by the Paperwork Reduction Act of 1995. … The comment period expired on July 11, 2005. The OCC received no public comments and is now submitting its request to OMB for approval of this information collection.
70 FR 46262Treasury DepartmentComptroller of the CurrencySection 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 ServiceFederal Register · Notice · Feb 11, 2019
this information collection as required by the Paperwork Reduction Act of 1995 (PRA). … You may review comments and other related materials that pertain to this information collection 1 following the close of the 30-day comment period for this notice by any of the following methods:
84 FR 3279Treasury DepartmentComptroller of the CurrencyAgency 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 CurrencyQualified Business Income Deduction
Federal Register · Proposed Rule · Aug 16, 2018
Section 530(b) of the Revenue Act of 1978 (Pub. … The Act provided several provisions that bear on this distinction.
83 FR 40884Treasury DepartmentInternal Revenue ServiceSchedule for Rating Disabilities; Endocrine System Disabilities
Federal Register · Rule · May 7, 1996
Another commenter said that the proposed changes in convalescent periods appear to be purely economically based. … One commenter stated that applying Sec. 3.105(e) will cause significant problems from an administrative standpoint and will often significantly lengthen the periods for which a convalescent rate is paid
61 FR 20440Treasury DepartmentVeterans Affairs DepartmentProposed Renewal of Information Collection; Comment Request
Federal Register · Notice · Oct 5, 2000
information collection, as required by the Paperwork Reduction Act of 1995. … Subpart E requires that a national bank file an application to extend the five-year holding period for Other Real Estate Owned (OREO) and file notice when it makes certain expenditures for OREO development
65 FR 59500Treasury DepartmentComptroller of the CurrencyProposed Renewal of Information Collection; Comment Request
Federal Register · Notice · Jan 29, 2004
information collection, as required by the Paperwork Reduction Act of 1995. … Subpart E requires that a national bank file an application to extend the five-year holding period for Other Real Estate Owned (OREO) and file notice when it makes certain expenditures for OREO development
69 FR 4358Treasury DepartmentComptroller of the CurrencyFederal Register · Rule · Oct 28, 2002
ACTION: Interim rule with request for comments. … Special Analyses The Treasury Department is promulgating this interim rule without opportunity for prior public comment pursuant to the Administrative Procedure Act, 5 U.S.C. 553 (the “APA”).
67 FR 65844Treasury DepartmentRequirement of Return and Time for Filing
Federal Register · Proposed Rule · Jan 2, 1997
The regulations also specify the filing date for returns for the period to which the new excise taxes apply retroactively. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.
62 FR 84Treasury Department
Ask Donna what matters in the record.
She can read the source against your case and show you exactly where the answer came from.