Documents

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

6,771 results

2.19s

  • Office of the Special Inspector General for the Troubled Asset Relief Program; Privacy Act of 1974; Proposed Implementation

    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 Secretary
  • Proposed Collection; Comment Request for Regulation Project

    Federal Register · Notice · Jun 25, 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)). … Abstract: Regulation section 1.6071-1(b) requires that when a taxpayer files a late return for a short period, proof of unusual circumstances for late filing must be given to the District Director.

    75 FR 36475Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Notice 2009-72

    Federal Register · Notice · Oct 23, 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)). … Both applications may be submitted only during the 2-year period beginning on August 14, 2009. Certifications will be issued and credits will be allocated to projects in annual allocation rounds.

    77 FR 64850Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Forms 943, 943-PR, 943-A, and 943A-PR

    Federal Register · Notice · Aug 2, 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)). … Agricultural employees may attach Forms 943-A and 943A-PR to Forms 943 and 943-PR to show their tax liabilities for semiweekly periods.

    78 FR 47051Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Regulation Project

    Federal Register · Notice · Dec 19, 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)). … Regulation section 1.417(e)-1 sets forth the same 90/30-day time period for providing the notice explaining the qualified joint and survivor annuity and waiver rights under Code section 417(a)(3).

    78 FR 76893Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Regulation Project

    Federal Register · Notice · Oct 21, 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)). … Regulation section 1.417(e)-1 sets forth the same 90/30-day time period for providing the notice explaining the qualified joint and survivor annuity and waiver rights under Code section 417(a)(3).

    69 FR 61906Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Regulation Project

    Federal Register · Notice · Sep 14, 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)). … Regulation section 1.417(e)-1 sets forth the same 90/30-day time period for providing the notice explaining the qualified joint and survivor annuity and waiver rights under Code section 417(a)(3).

    72 FR 52613Treasury DepartmentInternal Revenue Service
  • 2024 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 Department
  • Dividends 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 Service
  • Diversification 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 Service
  • IRS 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 Service
  • Distribution of Marketable Securities by a Partnership

    Federal Register · Rule · Dec 26, 1996

    In response to this comment, the final regulations provide that, for the period between the effective date of the statutory provision and the effective date of these regulations, taxpayers may apply the … at any time (including any period prior to the enactment of section 731(c)).

    61 FR 67936Treasury DepartmentInternal Revenue Service
  • Highway 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 Service
  • Regulations Under Section 1502 of the Internal Revenue Code of 1986; Limitations on Net Operating Loss Carryforwards and Certain Built-in Losses and Credits Following an Ownership Change of a Consolidated Group

    Federal Register · Rule · Jul 2, 1999

    SUPPLEMENTARY INFORMATION: Paperwork Reduction Act The collection of information in these final regulations has been reviewed and, pending receipt and evaluation of public comments, approved by the … Some commentators contended that the five-year affiliation requirement (and the time period required for a fold-in event under Sec. 1.1502-96(a)) should be reduced to three years, based on the duration

    64 FR 36116Treasury DepartmentInternal Revenue Service
  • Definition 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 Service
  • Establishment 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 Service
  • Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined Benefit Pension Plans

    Federal 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 Service
  • Proposed 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 Service
  • Proposed 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 Service
  • Proposed 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 Service

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