Documents

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

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  • Diesel Fuel and Kerosene Excise Tax; Dye Injection

    Federal Register · Rule · Apr 26, 2005

    Section 4082(a)(2) was amended by the American Jobs Creation Act of 2004 (the Act) to provide that the diesel fuel and kerosene must be indelibly dyed “by mechanical injection.” … Namorato, Acting Deputy Commissioner for Services and Enforcement. Approved: April 15, 2005. Eric Solomon, Acting Deputy Assistant Secretary of the Treasury.

    70 FR 21332Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Revision of an Approved Information Collection; Submission for OMB Review; Company-Run Annual Stress Test Reporting Template and Documentation for Covered Institutions Under the Dodd-Frank Wall Street Reform and Consumer Protection Act

    Federal Register · Notice · Jan 31, 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 881Treasury DepartmentComptroller of the Currency
  • Obligations of States and Political Subdivisions

    Federal Register · Proposed Rule · Jan 22, 1998

    These proposed regulations reflect changes made by the Tax Reform Act of 1986 and the Small Business Job Protection Act of 1996. … 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.

    63 FR 3296Treasury DepartmentInternal Revenue Service
  • Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit

    Federal Register · Rule · Dec 11, 2024

    One comment recommended that the lookback period for section 987 gains should include years ending before the transition date, while another comment suggested that the lookback period should include only … Therefore, this comment was not adopted. A comment was received in response to the 2016 proposed regulations during the initial comment period for those proposed regulations.

    89 FR 100138Treasury DepartmentInternal Revenue Service
  • Federal Government Participation in the Automated Clearing House

    Federal Register · Rule · Mar 19, 2020

    We requested comment on this revision. Both commenters supported this change, which we are adopting in the final rule. IV. … Unfunded Mandates Act of 1995 Section 202 of the Unfunded Mandates Reform Act of 1995, 2 U.S.C. 1532 (Unfunded Mandates Act), requires that the agency prepare a budgetary impact statement before promulgating

    85 FR 15715Treasury DepartmentFiscal Service
  • Regulations Governing FedSelect Checks

    Federal Register · Rule · May 16, 1995

    A notice to extend the comment period for the notice of proposed rulemaking to December 21, 1994 was issued November 28, 1994 (59 FR 60739). … General Comments and Responses on the NPRM The Department received eight written comments on the NPRM from Federal agency officials and the financial community.

    60 FR 25990Treasury DepartmentFiscal Service
  • Section 179 Elections

    Federal Register · Proposed Rule · Aug 4, 2004

    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 the speakers will be prepared after the deadline for receiving outlines has passed.

    69 FR 47043Treasury DepartmentInternal Revenue Service
  • Amendments to the Section 7216 Regulations-Disclosure or Use of Information by Preparers of Returns

    Federal Register · Proposed Rule · Jul 2, 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 schedule of the speakers will be prepared after the deadline for receiving outlines has passed.

    73 FR 37910Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Computer-Security Incident Notification

    Federal Register · Notice · Jan 31, 2025

    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

    90 FR 8735Treasury DepartmentComptroller of the Currency
  • Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Community and Economic Development Entities, Community Development Projects, and Other Public Welfare Investments

    Federal Register · Notice · Aug 29, 2025

    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

    90 FR 42300Treasury DepartmentComptroller of the Currency
  • Submission for OMB Review; Comment Request

    Federal Register · Notice · Mar 29, 2002

    DEPARTMENT OF THE TREASURY Submission for OMB Review; Comment Request March 21, 2002. … Revenue Procedure 2002-10 provides guidance on this process and provides an extended period for making the amendments.

    67 FR 15283Treasury Department
  • Debt Instruments With Original Issue Discount; Contingent Payments; Anti-Abuse Rule

    Federal Register · Rule · Jun 14, 1996

    with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545-1450. … It also has been determined that 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) do not apply to these regulations, and,

    61 FR 30133Treasury DepartmentInternal Revenue Service
  • Prohibition on Funding of Unlawful Internet Gambling

    Federal Register · Rule · Dec 1, 2009

    Commenters expressed concern that the Act and the final regulation do not provide a clear definition of “unlawful Internet gambling,” which is central to compliance. 5 In addition, certain members … Administrative Procedure Act The Agencies find that, for good cause and the reasons cited above, including the brief length of the extension we are granting, notice and solicitation of comment regarding

    74 FR 62687Federal Reserve SystemTreasury Department
  • Farmer and Fisherman Income Averaging

    Federal Register · Rule · Dec 15, 2010

    The regulations reflect changes made by the American Jobs Creation Act of 2004 and the Tax Extenders and Alternative Minimum Tax Relief Act of 2008. … No comments in response to the notice of proposed rulemaking or requests to hold a public hearing were received, and no hearing was held.

    75 FR 78157Treasury DepartmentInternal Revenue Service
  • Privacy Act of 1974; System of Records

    Federal Register · Notice · Jul 2, 2021

    Electronic submission of comments allows the commenter maximum time to prepare and submit a comment, ensures timely receipt, and enables the Treasury to make the comments available to the public. … Disclosure of information through remote terminals is restricted through the use of passwords and sign-on protocols, which are periodically changed.

    86 FR 35376Treasury Department
  • Low-Income Housing Credit Allocation Certification; Electronic Filing

    Federal Register · Rule · Jan 27, 2004

    Because no notice of proposed rulemaking is required, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … Pursuant to section 7805(f) of the Internal Revenue Code, these regulations were submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on their impact on small business

    69 FR 3826Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Forms 943, 943-PR, 943-A, and 943A-PR and 943 (Schedule R)

    Federal Register · Notice · Jul 29, 2020

    on information collections, as required by the Paperwork Reduction Act of 1995. … Agricultural employees may attach Forms 943-A and 943A-PR to Forms 943 and 943-PR to show their tax liabilities for semiweekly periods.

    85 FR 45738Treasury DepartmentInternal Revenue Service
  • Classification of Certain Foreign Entities

    Federal Register · Proposed Rule · Apr 14, 2005

    Also, because the regulations do not impose a collection of information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … A period of ten 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 19722Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Disclosure of Financial and Other Information by National Banks

    Federal Register · Notice · May 27, 2016

    information collection, as required by the Paperwork Reduction Act of 1995 (PRA). … The commenter questioned the utility and benefit of the information collection compared to the burden because the rule requires information that is already available through OCC's program of periodic and

    81 FR 33734Treasury DepartmentComptroller of the Currency
  • Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Financial Management Policies-Interest Rate Risk

    Federal Register · Notice · Mar 13, 2020

    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:

    85 FR 14724Treasury DepartmentComptroller of the Currency

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