Documents

Proposed 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.

Proposed 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

Proposed 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.

Proposed 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

Proposed Collection; Comment Request for Form 8611

Federal Register · Notice · May 20, 1997

Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … If the property is disposed of or 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 credit(s) taken in prior

Proposed 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

Proposed 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

Proposed Collection; Comment Request for Revenue Procedure 98-25

Federal Register · Notice · Feb 1, 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)). … Such materiality would continue, according to IRS, at least until the period of limitations, including extensions, expires for each tax year.

Proposed Collection; Comment Request For Regulation Project

Federal Register · Notice · Nov 12, 1996

Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Abstract: These recordkeeping requirements are necessary to determine whether the taxpayer properly allocates indirect contract costs to extended period long-term contracts under the regulations.

Proposed 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

Proposed 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

Proposed 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.

Proposed Collection; Comment Request for Revenue Ruling 98-30

Federal Register · Notice · Jun 10, 1998

Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … before an employer can automatically include its employees in the employer's section 401(k) plan, the employees must be notified by the employer that they can elect out and they must be given a reasonable period

Proposed Collection; Comment Request for Regulation Project

Federal Register · Notice · Oct 20, 1999

Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Abstract: The recordkeeping requirements in this regulation are necessary to determine whether taxpayers are properly allocating indirect contract costs to extended period long-term contracts.

Proposed Collection; Comment Request for Revenue Procedure 98-22

Federal Register · Notice · Mar 17, 1998

Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … correction programs for sponsors of retirement plans that are intended to satisfy the requirements of section 401(a) or 403(a) of the Internal Revenue Code, but that have not met these requirements for a period

Proposed Collection; Comment Request for Revenue Procedure 98-25

Federal Register · Notice · Mar 5, 1998

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.

Request for Information on Data Collection and Tracking for Qualified Opportunity Zones

Federal Register · Notice · May 1, 2019

SUPPLEMENTARY INFORMATION: Section 13823 of the Tax Cuts and Jobs Act, Pub. L. 115-97, 131 Stat. 2054, 2184 (2017) (TCJA), amended the Internal Revenue Code to add sections 1400Z-1 and 1400Z-2. … Over what time period should this analysis occur?

Proposed 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).

Guidance Under Sections 642 and 643 (Income Ordering Rules)

Federal Register · Proposed Rule · Jun 18, 2008

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.

Privacy Act of 1974, as Amended; System of Records Notice

Federal Register · Notice · Oct 1, 2012

Inspection of comments: Comments are available on www.regulations.gov and are posted when received. … The Privacy Act of 1974 requires the Treasury to give general notice, and opportunity to comment, to the public when making substantive changes to these Systems.