Documents

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

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  • Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Requests

    Federal Register · Notice · Feb 19, 2021

    The public is invited to submit comments on these requests. DATES: Comments must be received on or before March 22, 2021. … Description: The Federal Alcohol Administration Act (FAA Act), at 27 U.S.C. 203, requires that a person apply for and receive a permit, known as a “basic permit,” to: (1) Import distilled spirits, wine

    86 FR 10434Treasury Department
  • Submission To OMB for Review; Comment Request

    Federal Register · Notice · Jul 24, 1996

    DEPARTMENT OF THE TREASURY Submission To OMB for Review; Comment Request July 15, 1996. … Title: Election To Use Different Annualization Periods for Corporate Estimated Tax.

    61 FR 38514Treasury Department
  • 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; 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
  • Arbitrage Rebate Overpayments on Tax-Exempt Bonds

    Federal Register · Proposed Rule · Sep 16, 2013

    Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required. … 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.

    78 FR 56841Treasury DepartmentInternal Revenue Service
  • Treasury Inflation-Protected Securities Issued at a Premium

    Federal Register · Rule · Dec 5, 2011

    on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … Pursuant to section 7805(f) of the Code, these regulations have been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on their impact on small business.

    76 FR 75781Treasury DepartmentInternal Revenue Service
  • 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
  • Qualified Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes

    Federal Register · Rule · Aug 2, 2007

    an irrevocable trust (whether inter vivos or testamentary) has been in existence for a period of time. … The commentator pointed out that, in many cases, the funding of trusts resulting from a qualified severance will take place over a period of time, rather than on one specific date.

    72 FR 42291Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Credit Risk Retention

    Federal Register · Notice · May 21, 2021

    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 the following method: 1

    86 FR 27677Treasury DepartmentComptroller of the Currency
  • Submission for OMB Review; Comment Request

    Federal Register · Notice · Nov 18, 2010

    DEPARTMENT OF THE TREASURY Submission for OMB Review; Comment Request November 12, 2010. … Abstract: Brewers periodically file these reports of their operations to account for activity relating to taxable commodities.

    75 FR 70778Treasury Department
  • Transfers 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 Service
  • Agency Information Collection Activities: Submission for OMB Review; Joint Comment Request

    Federal Register · Notice · Apr 11, 2018

    The comment period for the November 2017 notice ended on January 8, 2018. … The comment period for the November 2017 notice ended on January 8, 2018. General comments on the notice are summarized in Section II.

    83 FR 15678Treasury DepartmentComptroller of the Currency
  • Hard Cider, Semi-Generic Wine Designations, and Wholesale Liquor Dealers' Signs (97-2523)

    Federal Register · Rule · Nov 26, 2001

    On the same day, ATF issued a notice of proposed rulemaking, Notice No. 859 (63 FR 44819), inviting comments on this temporary rule for a 60 day period. … In response to requests from the industry, ATF reopened the comment period for an additional 30 days on November 6, 1998, by Notice No. 869 (63 FR 59921).

    66 FR 58938Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Section 1248 Attribution Principles

    Federal Register · Rule · Jul 30, 2007

    Two written comments were received. A public hearing was not requested and none was held. … After consideration of the written comments and other comments, the June 2, 2006, proposed regulations are adopted as amended by this Treasury decision.

    72 FR 41442Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Information Collection Renewal; Comment Request; Assessments

    Federal 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
  • Modifications of Certain Derivative Contracts

    Federal Register · Proposed Rule · Jul 22, 2011

    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.

    76 FR 43957Treasury DepartmentInternal Revenue Service
  • Sale and Issue of Marketable Book-Entry Treasury Bills, Notes, and Bonds

    Federal Register · Rule · Jul 7, 2022

    As a result, the notice, public comment, and delayed effective date provisions of the APA are inapplicable to this rule. Regulatory Flexibility Act. … for public comment.

    87 FR 40438Treasury DepartmentFiscal Service
  • Iranian Financial Sanctions Regulations

    Federal Register · Rule · Aug 16, 2010

    Comment date: You may submit comments on or before October 15, 2010. … You may submit comments by any of the following methods: Federal eRulemaking Portal: http://www.regulations.gov. Follow the instructions for submitting comments.

    75 FR 49836Treasury DepartmentForeign Assets Control Office
  • 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.

    69 FR 34423Treasury DepartmentInternal Revenue Service

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