Documents

Proposed Collection; Comment Request for Form 5884-A

Federal Register · Notice · Apr 2, 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)). … 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

Proposed Collection; Comment Request for Regulation Project

Federal Register · Notice · May 13, 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)). … 1.417(e)-1(b)(3)(iv)(B) and 1.417(e)-1(b)(3)(v)(A) is required to ensure that a participant and the participant's spouse consent to a form of distribution from a qualified plan that may result in reduced periodic

Proposed Collection; Comment Request Relating to Election To Treat a Qualified Revocable Trust as Party of an Estate

Federal Register · Notice · Jun 8, 2023

on continuing information collections, as required by the Paperwork Reduction Act of 1995. … Abstract: Form 8855 is used to make a section 645 election that allows a qualified revocable trust to be treated and taxed (for income tax purposes) as part of its related estate during the election period

Proposed Collection; Comment Request for Form 8693

Federal Register · Notice · Jan 28, 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)). … 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

Proposed Collection; Comment Request for Form 8693

Federal Register · Notice · Oct 7, 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)). … 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

Proposed Collection; Comment Request for Form 8611

Federal Register · Notice · Sep 17, 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)). … 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

Proposed Collection; Comment Request for Regulation Project

Federal Register · Notice · Nov 28, 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)). … 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 Revenue Ruling 2000-8

Federal Register · Notice · Feb 10, 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)). … 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 Form 1128

Federal Register · Notice · Nov 25, 2019

on information collections, as required by the Paperwork Reduction Act of 1995. … 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 Regulation Project

Federal Register · Notice · Jan 26, 2004

on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Pub. … 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 Revenue Procedure 98-25

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)). … 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 Form 8693

Federal Register · Notice · Aug 13, 2002

on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Pub. … 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

Proposed Collection; Comment Request for Regulation Project

Federal Register · Notice · Nov 16, 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)). … These regulations also permit certain acquiring consolidated groups to elect to waive all or a portion of the pre-acquisition carryback period pursuant to section 172(b)(1)(H) for specific losses attributable

Proposed Collection; Comment Request for Form 2688

Federal Register · Notice · Feb 20, 1997

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.

Proposed Collection; Comment Request for Regulation Project

Federal Register · Notice · Dec 18, 1997

Act of 1995, Pub. … 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 Form 2688

Federal Register · Notice · Jul 7, 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)). … 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.

Proposed Collection; Comment Request for Form 8693

Federal Register · Notice · Oct 30, 1996

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

Real Estate Lending Escrow Accounts

Federal Register · Rule · May 19, 2026

extend the comment period, which the OCC declined to do. … The OCC determined that the original comment period provided a meaningful opportunity to comment consistent with the requirements of the Administrative Procedure Act and that this rulemaking should

Generation-Skipping Transfer Tax

Federal Register · Rule · Dec 27, 1995

Changes to the applicable law were made by the Tax Reform Act of 1986, the Technical and Miscellaneous Revenue Act of 1988, and the Revenue Reconciliation Act of 1989. … A commentator has pointed out that the USRAP invalidates any attempt to exercise a power for the longer of the two periods.

Net Contents Statement on Wine Labels (95R-054P)

Federal Register · Proposed Rule · Jun 23, 1999

SUPPLEMENTARY INFORMATION: Background Section 105(e) of the Federal Alcohol Administration Act (FAA Act), 27 U.S.C. 205(e), vests broad authority in the Director of ATF, as the delegate of the Secretary … The comment period for Notice No. 861, initially scheduled to close on August 13, 1998, was subsequently extended until October 19, 1998 (Notice No. 867, September 18, 1998; 63 FR 49883).