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Briefs, oral arguments, agency decisions and the Federal Register.
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Proposed Collection; Comment Request for Form 4255
Federal Register · Notice · Jan 13, 1997
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
62 FR 1811Treasury DepartmentFederal 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 CurrencyAgency Information Collection Activities; Submission for OMB Review; Comment Request
Federal Register · Notice · Nov 23, 2020
The comment period for the July 2020 notice ended on September 21, 2020. … The comment period for the July 2020 notice ended on September 21, 2020.
85 FR 74784Treasury DepartmentComptroller of the CurrencyTransfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners
Federal Register · Rule · Jan 23, 2020
The Comment Summary and Explanation of Revisions section summarizes the comment and discusses relevant provisions of the 2017 regulations. Comment Summary and Explanation of Revisions I. … This Comment Summary and Explanation of Provisions section summarizes the comment received, explains the Treasury Department and the IRS's response to that comment, and discusses the modifications to the
85 FR 3833Treasury DepartmentInternal Revenue ServiceTermination of Puerto Rico and Possession Tax Credit; New Lines of Business Prohibited
Federal Register · Proposed Rule · Aug 19, 1998
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.
63 FR 44416Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Jan 6, 2017
Comments noted that this period may be difficult for withholding agents to comply with, depending on when the revised version of the form is released and how extensive the revisions are. … (iv) Grace period.
82 FR 2046Treasury DepartmentInternal Revenue ServiceMortality Tables for Determining Present Value
Federal Register · Rule · Jul 31, 2008
For example, one commentator requested an extension of the 4-year maximum period for the mortality experience study in order to allow a smaller plan to satisfy the 1,000-death threshold. … One commentator suggested that the 180-day period for approval of substitute mortality tables should automatically be tolled during any period between the time additional information is requested and received
73 FR 44632Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Dec 20, 2022
You may review comments and other related materials that pertain to this information collection following the close of the 30-day comment period for this notice by the method set forth in the next bullet … the Dodd Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act).
87 FR 77953Treasury DepartmentComptroller of the CurrencyPayment of Federal Taxes and the Treasury Tax and Loan Program
Federal Register · Rule · Feb 3, 1998
By the close of the January 13, 1997, comment period, the FMS received comments on the NPRM from twelve organizations: six financial institutions and six industry trade associations. … Nine commenters were critical of the 10 calendar day waiting period between origination of a prenotification or zero dollar entry and the first payment.
63 FR 5644RuleTreasury DepartmentEstablishment of the Upper Hiwassee Highlands Viticultural Area
Federal Register · Rule · Jul 18, 2014
The comment period closed on September 10, 2013. In response to Notice No. 139, TTB received a total of 37 comments, all of which supported the establishment of the Upper Hiwassee Highlands AVA. … After the comment period closed, TTB received a comment by mail from Senator Johnny Isakson of Georgia, expressing support for the proposed AVA.
79 FR 41891Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauQualified 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 ServiceProposed Collection; Comment Request
Federal Register · Notice · May 9, 2003
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 record retention period for this information collection is 3 years.
68 FR 25086Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauProposed Collection; Comment Request
Federal Register · Notice · Nov 15, 2002
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 record retention period for this information collection is 3 years.
67 FR 69302Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives BureauProposed Collection; Comment Request
Federal Register · Notice · Sep 14, 1999
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 record retention period for this information collection is 3 years.
64 FR 49838Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives BureauDepartment of the Treasury Acquisition Regulation; Technical Amendments
Federal Register · Rule · Mar 4, 2015
The public comment period on the proposed rule closed on January 22, 2015. No comments were received. Accordingly, the Department is adopting the provisions of the proposed rule without change. … Paperwork Reduction Act The information collections contained in this rule have been previously approved by the Office of Management and Budget under the Paperwork Reduction Act (44 U.S.C. 3501, et
80 FR 11595Treasury DepartmentTax 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 ServiceFederal Register · Rule · Jul 8, 2004
The notice of proposed rulemaking invited comments and requests for a public hearing, but no comments were received and no public hearing was requested or held. … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.
69 FR 41192Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Dec 20, 2024
SUMMARY: The OCC, as part of its continuing effort to reduce paperwork and respondent burden, invites comment on a continuing information collection, as required by the Paperwork Reduction Act of 1995 … You may review comments and other related materials that pertain to this information collection following the close of the 30-day comment period for this notice by the method set forth in the next bullet
89 FR 104307Treasury DepartmentComptroller of the CurrencyKerosene Tax; Aviation Fuel Tax; Tax on Heavy Trucks and Trailers
Federal Register · Rule · Jul 1, 1998
SUPPLEMENTARY INFORMATION: Paperwork Reduction Act These temporary regulations are being issued without prior notice and public procedure pursuant to the Administrative Procedure Act (5 U.S.C. 553 … Comments are also requested on these issues.
63 FR 35799Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Sep 25, 2013
information collection, as required by the Paperwork Reduction Act of 1995 (PRA). … Home Owners Loan Act (for Federal savings associations).
78 FR 59096Treasury DepartmentComptroller of the Currency
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