Documents

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

619 results

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  • Request for Comment; Interim/Draft Plan of Action To Implement Public Law 106-107, the Federal Financial Assistance Management Improvement Act of 1999

    Federal Register · Notice · Jan 17, 2001

    The plan is being published for public comment in the Federal Register and on the Internet at the U.S. … Department of Commerce Elizabeth Dorfman, Acting Director, Office of the Executive Assistance Management, 202-482-3313, 202-482-3270 (Fax), Edorfman@doc.gov.

    66 FR 4584Agriculture DepartmentEnergy Department
  • Agency Information Collection Activities; Comment Request on U.S. Tax-Exempt Organization Returns and Related Forms.

    Federal Register · Notice · Aug 3, 2026

    DEPARTMENT OF THE TREASURY Internal Revenue Service Agency Information Collection Activities; Comment Request on U.S. Tax-Exempt Organization Returns and Related Forms. … TD 9088 Compensatory Stock Options Under Section 482. TD 9092 Split-Dollar Life Insurance Arrangements.

    91 FR 48972Treasury DepartmentInternal Revenue Service
  • Availability of Information Under the Freedom of Information Act

    Federal Register · Proposed Rule · Feb 22, 2024

    Additionally, the Federal Deposit Insurance Corporation, U.S. Department of the Treasury (Treasury), and U.S. … See footnote 8 of the U.S. Small Business Administration's Table of Standards.

    89 FR 13289Treasury DepartmentComptroller of the Currency
  • Tariff Classification of Imported Glassware

    Federal Register · Notice · Jan 3, 1996

    While Additional U.S. … However, the U.S.

    61 FR 223Treasury DepartmentCustoms Service
  • Proposed Agency Information Collection Activities; Comment Request

    Federal Register · Notice · Feb 5, 2021

    Branches and Agencies of Foreign Banks (FFIEC 002) and the Report of Assets and Liabilities of a Non-U.S. Branch that is Managed or Controlled by a U.S. Branch or Agency of a Foreign (Non-U.S.) … • For assistance in navigating www.reginfo.gov, please contact the Regulatory Information Service Center at (202) 482-7340.

    86 FR 8480Treasury DepartmentComptroller of the Currency
  • Revisions to Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information Reporting Regulations

    Federal Register · Proposed Rule · Mar 30, 2005

    Reporting Relief for U.S. Payors in U.S. … 1.1441-6(b)(1) (that the beneficial owner will file the statement required under § 301.6114-1(d)) is required when the beneficial owner is related to the withholding agent within the meaning of section 482

    70 FR 16189Treasury DepartmentInternal Revenue Service
  • Announcement of National Customs Automation Program Test of Account-Based Declaration Prototype

    Federal Register · Notice · Mar 27, 1997

    DEPARTMENT OF THE TREASURY Customs Service Announcement of National Customs Automation Program Test of Account-Based Declaration Prototype AGENCY: U.S. … Margaret Fearon at U.S. Customs Service, 1301 Constitution Avenue, NW, Room 4139, Washington, DC 20229.

    62 FR 14731Treasury DepartmentCustoms Service
  • Allocation of Loss With Respect to Stock and Other Personal Property; Application of Section 904 to Income Subject to Separate Limitations

    Federal Register · Rule · Jan 11, 1999

    as if the U.S. recognized the income in the same year. … With respect to U.S. resident taxpayers, the regulations generally allocate losses against U.S. source income.

    64 FR 1505Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities; Submission for OMB Review; Comment Request

    Federal Register · Notice · May 22, 2024

    Branches and Agencies of Foreign Banks (FFIEC 002) and the Report of Assets and Liabilities of a Non-U.S. Branch that is Managed or Controlled by a U.S. Branch or Agency of a Foreign (Non-U.S.) … • For assistance in navigating www.reginfo.gov, please contact the Regulatory Information Service Center at (202) 482-7340.

    89 FR 45046Treasury DepartmentComptroller of the Currency
  • Proposed Agency Information Collection Activities; Comment Request

    Federal Register · Notice · Sep 28, 2023

    Branches and Agencies of Foreign Banks (FFIEC 002), and the Report of Assets and Liabilities of a Non-U.S. Branch that is Managed or Controlled by a U.S. Branch or Agency of a Foreign (Non-U.S.) … • For assistance in navigating www.reginfo.gov, please contact the Regulatory Information Service Center at (202) 482-7340.

    88 FR 66933Treasury DepartmentComptroller of the Currency
  • Proposed Agency Information Collection Activities; Comment Request

    Federal Register · Notice · Dec 27, 2023

    • For assistance in navigating www.reginfo.gov, please contact the Regulatory Information Service Center at (202) 482-7340. … item 7, “Guaranteed by U.S.

    88 FR 89489Treasury DepartmentComptroller of the Currency
  • Department Regulatory Agenda; Semiannual Summary

    Federal Register · Proposed Rule · Feb 13, 2012

    Scheduled Air Carriers 14 CFR part 208—Charter Trips by U.S. … RIN: 2137-AE44 423. • Hazardous Materials: Miscellaneous Amendments (RRR) (Section 610 Review) Legal Authority: 49 U.S.C. 5101 et seq.

    77 FR 7980Transportation DepartmentOffice of the Secretary
  • Deemed Distributions Under Section 305(c) of Stock and Rights to Acquire Stock

    Federal Register · Proposed Rule · Apr 13, 2016

    The exception from the obligation to withhold under paragraph (d)(1)(i) of this section does not apply if— (A) The withholding agent is related (within the meaning of section 482) to the recipient or … The exception from the obligation to withhold under paragraph (a)(4)(i)(A) of this section does not apply if— (1) The withholding agent is related (within the meaning of section 482) to the recipient

    81 FR 21795Treasury DepartmentInternal Revenue Service
  • Departmental Offices; Disclosure of Records: Freedom of Information Act

    Federal Register · Rule · Jun 30, 2000

    Service of process will be received by the United States Secret Service Chief Counsel at the following address: Chief Counsel, U.S. … The U.S. Mint will provide a room on an ad hoc basis when necessary.

    65 FR 40503Treasury Department
  • Agency Information Collection Activities; Submission for OMB Review; Comment Request

    Federal Register · Notice · Feb 14, 2019

    Branches and Agencies of Foreign Banks (FFIEC 002) and the Report of Assets and Liabilities of a Non-U.S. Branch that is Managed or Controlled by a U.S. Branch or Agency of a Foreign (Non-U.S.) … • For assistance in navigating www.reginfo.gov, please contact the Regulatory Information Service Center at (202) 482-7340.

    84 FR 4131Treasury DepartmentComptroller of the Currency
  • Classification of Cloud Transactions and Transactions Involving Digital Content

    Federal Register · Proposed Rule · Aug 14, 2019

    For U.S. resident taxpayers, the U.S. generally taxes both domestic and foreign source income and, for the latter, provides credits for foreign taxes up to the level of U.S. tax. … The character of income also affects the U.S. taxation of income earned by U.S. taxpayers through their foreign subsidiary corporations.

    84 FR 40317Treasury DepartmentInternal Revenue Service
  • Allocation of Loss With Respect to Stock and Other Personal Property

    Federal Register · Rule · Dec 28, 2001

    With respect to U.S. resident taxpayers, the regulations generally allocate losses against U.S. source income. … If a taxpayer recognizes loss with respect to personal property and the taxpayer (or any person described in section 267(b) (after application of section 267(c)), 267(e), 318 or 482 with respect to

    66 FR 67081Treasury DepartmentInternal Revenue Service
  • Expanded Examination Cycle for Certain Small Insured Depository Institutions and U.S. Branches and Agencies of Foreign Banks

    Federal Register · Rule · Sep 14, 2026

    Please use the title “Expanded Examination Cycle for Certain Small Insured Depository Institutions and U.S. … The authority citation for part 4 continues to read as follows: Authority: 5 U.S.C. 301, 552; 12 U.S.C. 1, 93a, 161, 481, 482, 484(a), 1442, 1462a, 1463, 1464, 1817(a), 1818, 1820, 1821, 1831m,

    91 FR 58009Treasury DepartmentComptroller of the Currency
  • Source of Income from Certain Space and Ocean Activities; Also, Source of Communications Income

    Federal Register · Proposed Rule · Jan 17, 2001

    a taxpayer must allocate gross income to the satisfaction of the Commissioner based on the facts and circumstances, IRS and Treasury believe that such allocations would be based generally on section 482 … a taxpayer must allocate gross income to the satisfaction of the Commissioner based on the facts and circumstances, IRS and Treasury believe that such allocations would be based generally on section 482

    66 FR 3903Treasury DepartmentInternal Revenue Service
  • Proposed Agency Information Collection Activities; Comment Request

    Federal Register · Notice · Mar 27, 2026

    For assistance in navigating www.reginfo.gov, please contact the Regulatory Information Service Center at (202) 482-7340. … Respondents: State member banks, certain bank holding companies, U.S. intermediate holding companies, certain covered savings and loan holding companies.

    91 FR 14853Treasury DepartmentComptroller of the Currency

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