Documents
Briefs, oral arguments, agency decisions and the Federal Register.
6,771 results
0.41s
Automatic Extension of Time for Filing Individual Income Tax Returns
Federal Register · Proposed Rule · Jan 4, 1996
in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507). … 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 comments has passed.
61 FR 338Treasury DepartmentFederal Register · Notice · Feb 27, 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 13400Treasury DepartmentComptroller of the CurrencyProposed Extension of Information Collection; Comment Request
Federal Register · Notice · Jun 8, 2004
information collection, as required by the Paperwork Reduction Act of 1995. … A questionnaire is provided to each national bank at the conclusion of their supervisory cycle (12 or 18-month period).
69 FR 32095Treasury DepartmentComptroller of the CurrencyProposed Collection; Comment Request for Publication 1075
Federal Register · Notice · Aug 16, 2016
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)). … Abstract: Section 6103(p) of the Internal Revenue Code requires the Internal Revenue Service to provide periodic reports to Congress describing safeguard procedures utilized by agencies which receive
81 FR 54662Treasury DepartmentInternal Revenue ServiceProposed Collection; Comment Request for Form 8611
Federal Register · Notice · Nov 16, 2015
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)). … If the property is disposed of or if it fails to meet certain requirements over a 15-year compliance period and a bond is not posted, the owner must recapture on Form 8611 part of the credits taken in
80 FR 70881Treasury DepartmentInternal Revenue ServiceProposed Collection; Comment Request for Form 5495
Federal Register · Notice · May 18, 2009
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)). … filed after regular filing of an Estate, Gift, or Income tax return for a decedent, is used by the executor or fiduciary to request discharge from personal liability for any deficiency for the tax and periods
74 FR 23239Treasury DepartmentInternal Revenue ServiceProposed Collection; Comment Request for Notice 2011-83
Federal Register · Notice · Feb 9, 2012
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 for low-income housing credit projects in the United States to provide emergency housing relief needed as a result of the devastation caused by Hurricane Irene in Pennsylvania during the period
77 FR 6865Treasury DepartmentInternal Revenue ServiceProposed Collection; Comment Request for Regulation Project
Federal Register · Notice · Jun 22, 2011
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)). … Abstract: This final regulation provides the procedures for requesting an extension of time to make certain elections, including changes in accounting method and accounting period.
76 FR 36623Treasury DepartmentInternal Revenue ServiceProposed Collection; Comment Request for Revenue Procedure 98-25
Federal Register · Notice · Sep 28, 2016
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)). … Such materiality would continue, according to IRS, at least until the period of limitations, including extensions, expires for each tax year.
81 FR 66740Treasury DepartmentInternal Revenue ServiceProposed Collection; Comment Request for Revenue Procedure 98-25
Federal Register · Notice · Mar 29, 2010
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)). … Such materiality would continue, according to IRS, at least until the period of limitations, including extensions, expires for each tax year.
75 FR 15491Treasury DepartmentInternal Revenue ServiceProposed Collection; Comment Request for Regulation Project
Federal Register · Notice · Sep 12, 2019
on information collections, as required by the Paperwork Reduction Act of 1995. … The regulations also permit certain acquiring consolidated groups to elect to waive all or a portion of the pre-acquisition portion of the extended carryback period pursuant to section 172(b)(1)(H) for
84 FR 48218Treasury DepartmentInternal Revenue ServiceProposed Collection; Comment Request for Form 4255
Federal Register · Notice · Mar 2, 2006
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
71 FR 10759Treasury DepartmentInternal Revenue ServiceProposed Collection; Comment Request for Regulation Project
Federal Register · Notice · Mar 28, 2005
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)). … Abstract: This regulation provides rules for the allocation of a loss corporation's taxable income or net operating loss between the periods before and after ownership change under section 382 of the
70 FR 15678Treasury DepartmentInternal Revenue ServiceProposed Collection; Comment Request for Regulation Project
Federal Register · Notice · Oct 23, 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)). … Abstract: Section 1.195-1 of the regulation provides that start-up expenditures may, at the discretion of the taxpayer, be amortized over a period of not less than 60 months beginning with the month
68 FR 60776Treasury DepartmentInternal Revenue ServiceProposed Collection; Comment Request for Form 8609
Federal Register · Notice · Jan 15, 2002
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)). … Abstract: Owners of residential low-income rental buildings may claim a low-income housing credit for each qualified building over a 10-year credit period.
67 FR 2012Treasury DepartmentInternal Revenue ServiceProposed Collection; Comment Request for Regulation Project
Federal Register · Notice · Dec 28, 2000
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)). … Abstract: Internal Revenue Code section 194 allows taxpayers to elect to amortize certain reforestation expenditures over a 7-year period if the expenditures meet certain requirements.
65 FR 82458Treasury DepartmentInternal Revenue ServiceProposed Collection; Comment Request for Form W-4
Federal Register · Notice · May 14, 2001
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)). … Abstract: Employees file Form W-4 to tell employers their marital status, the number of withholding allowances claimed, the dollar amount they want withholding increased each pay period, and if they
66 FR 24422Treasury DepartmentInternal Revenue ServiceProposed Collection; Comment Request for Form 1128
Federal Register · Notice · Feb 12, 2004
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)). … Abstract: Section 442 of the Internal Revenue Code requires that a change in a taxpayer's annual accounting period be approved by the Secretary.
69 FR 7068Treasury DepartmentInternal Revenue ServiceProposed Collection; Comment Request for Publication 1075
Federal Register · Notice · Jan 20, 2004
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)). … Abstract: Section 6103(p) of the Internal Revenue Code requires the Internal Revenue Service to provide periodic reports to Congress describing safeguard procedures utilized by agencies which receive
69 FR 2812Treasury DepartmentInternal Revenue ServiceProposed Collection; Comment Request for Publication 1075
Federal Register · Notice · Jan 18, 2001
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)). … Abstract: Section 6103(p) of the Internal Revenue Code requires the Internal Revenue Service to provide periodic reports to Congress describing safeguard procedures utilized by agencies which receive
66 FR 4897Treasury DepartmentInternal Revenue Service
Ask Donna what matters in the record.
She can read the source against your case and show you exactly where the answer came from.