Documents
Briefs, oral arguments, agency decisions and the Federal Register.
6,771 results
0.12s
Federal Register · Proposed Rule · Jan 14, 2010
Comments will be made available for inspection upon written request. … You may also submit comments through the Federal rulemaking portal at http://www.regulations.gov (follow the instructions for submitting comments).
75 FR 2086Treasury DepartmentOffice of the Secretary2024 Report on the Effectiveness of the Terrorism Risk Insurance Program
Federal Register · Notice · Mar 19, 2024
ACTION: Request for comment. SUMMARY: The Terrorism Risk Insurance Act of 2002, as amended (TRIA), established the Terrorism Risk Insurance Program (TRIP or Program). … TRIA Section 104(h)(2) requires the Secretary to periodically prepare and submit a report to the Committee on Financial Services of the House of Representatives and the Committee on Banking, Housing, and
89 FR 19639Treasury DepartmentDividends Paid Deduction for Stock Held in Employee Stock Ownership Plan
Federal Register · Rule · Aug 30, 2006
Rul. 2001-6 remains in effect for all periods, including periods before the effective date of this regulation. … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.
71 FR 51471Treasury DepartmentInternal Revenue ServiceDiversification Requirements for Variable Annuity, Endowment, and Life Insurance Contracts; Hearing
Federal Register · Proposed Rule · Feb 17, 2004
A period of 10 minutes is allotted to each person for presenting oral comments. … Grigsby, Acting Chief, Publications & Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures & Administration).
69 FR 7389Treasury DepartmentInternal Revenue ServiceIRS Review of Regulatory and Other Relief To Support Economic Recovery
Federal Register · Proposed Rule · Nov 17, 2020
ACTION: Request for comments. … The IRS also provided regulatory relief such as in Notice 2020-25, which sought to maintain liquidity and stability in markets by expanding the circumstances and time periods in which a tax-exempt bond
85 FR 73252Treasury DepartmentInternal Revenue ServiceHighway Use Tax; Filing and Payment for Taxable Period Beginning July 1, 2011
Federal Register · Rule · Jul 20, 2011
It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to this regulation. … McMahon, Acting Assistant Secretary of the Treasury (Tax Policy). [FR Doc. 2011-18244 Filed 7-15-11; 4:15 pm] BILLING CODE 4830-01-P
76 FR 43121Treasury DepartmentInternal Revenue ServiceDefinition of Taxpayer for Purposes of Section 901 and Related Matters
Federal Register · Proposed Rule · Aug 4, 2006
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.
71 FR 44240Treasury DepartmentInternal Revenue ServiceEstablishment of a Balanced Measurement System
Federal Register · Proposed Rule · Jan 5, 1999
DATES: Written comments and electronic comments must be received by March 8, 1999. … 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 457Treasury DepartmentInternal Revenue ServiceFederal Register · Proposed Rule · Feb 3, 2012
of 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.
77 FR 5454Treasury 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 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 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 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 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 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 · 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 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 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 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 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.