Documents

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

6,771 results

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  • Proposed Collection; Comment Request for Revenue Procedure 98-25

    Federal Register · Notice · Jul 24, 2013

    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.

    78 FR 44623Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Publication 1075

    Federal Register · Notice · Apr 23, 2013

    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

    78 FR 23980Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Form 2688

    Federal Register · Notice · Feb 16, 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)). … Form 2688 allows individuals who need additional time to file their U.S. income tax return to request an extension of time to file after the automatic 4-month extension period ends.

    65 FR 7919Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Form 5884-A

    Federal Register · Notice · Jan 26, 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)). … Abstract: Qualified employers will file Form 5884-A to claim a credit for wages paid to employees kept on the payroll for the period the business is rendered inoperable as a result of damages inflicted

    71 FR 4402Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Regulation Project

    Federal Register · Notice · Apr 25, 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 final regulation provides the procedures for requesting an extension of time to make certain elections, including changes in accounting method and accounting period.

    70 FR 21273Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Form 8693

    Federal Register · Notice · Jul 6, 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)). … credit has been claimed, the taxpayer may post a bond in lieu of paying the recapture tax if the building continues to be operated as a qualified low-income building for the remainder of the compliance period

    70 FR 39012Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Regulation Project

    Federal Register · Notice · Oct 19, 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)). … 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

    71 FR 61827Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Form 2688

    Federal Register · Notice · Jun 25, 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)). … Form 2688 allows individuals who need additional time to file their U.S. income tax return to request an extension of time to file after the automatic 4 month extension period ends.

    67 FR 42854Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Form 8611

    Federal Register · Notice · Apr 9, 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)). … 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

    68 FR 17424Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Revenue Procedure 98-25

    Federal Register · Notice · Feb 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)). … Such materiality would continue, according to IRS, at least until the period of limitations, including extensions, expires for each tax year.

    66 FR 10347Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Regulation Project

    Federal Register · Notice · Mar 7, 2007

    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.

    72 FR 10300Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request For Regulation Project

    Federal Register · Notice · Mar 3, 1999

    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 an ownership change under section 382 of the

    64 FR 10338Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Generic Clearance for the Collection of Qualitative Feedback on Agency Service Delivery

    Federal Register · Notice · Jun 23, 2026

    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

    91 FR 37495Treasury DepartmentComptroller of the Currency
  • Proposed Collections; Comment Requests

    Federal Register · Notice · Feb 22, 2017

    [that] Act.”. … Estimated Total Annual Burden Hours: 14,130 hours, based on 12 reporting periods per year.

    82 FR 11399Treasury Department
  • Information Collection Activities: Information Collection Renewal; Submission for OMB Review; General Reporting and Recordkeeping Requirements by Savings Associations

    Federal Register · Notice · Sep 24, 2019

    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 50099Treasury DepartmentComptroller of the Currency
  • Iranian Financial Sanctions Regulations

    Federal Register · Rule · Feb 27, 2012

    Any such comments should be submitted not later than April 27, 2012. All comments on the collection of information in § 561.504(b) will be a matter of public record. … prior to the initial determination, and during successive 180-day periods.

    77 FR 11724Treasury DepartmentForeign Assets Control Office
  • Hedging Transactions by Members of a Consolidated Group

    Federal Register · Rule · Jan 8, 1996

    with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545-1480. … Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required.

    61 FR 517Treasury Department
  • Diesel Fuel and Kerosene Excise Tax; Dye Injection

    Federal Register · Proposed Rule · Apr 26, 2005

    accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … A period of 10 minutes will be allotted to each person for making comments. An agenda showing the scheduling of speakers will be prepared after the deadline for receiving outlines has passed.

    70 FR 21361Treasury DepartmentInternal Revenue Service
  • Transfers by Domestic Corporations That Are Subject to Section 367(a)(5); Distributions by Domestic Corporations That Are Subject to Section 1248(f)

    Federal Register · Proposed Rule · Aug 20, 2008

    in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … Section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) and the Regulatory Flexibility Act (5 U.S.C. chapter 6) apply to these regulations.

    73 FR 49278Treasury DepartmentInternal Revenue Service
  • Real Estate Mortgage Investment Conduits; Reporting Requirements and Other Administrative Matters

    Federal Register · Proposed Rule · May 19, 1999

    information 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.

    64 FR 27221Treasury DepartmentInternal Revenue Service

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