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

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  • Split-Dollar Life Insurance Arrangements

    Federal Register · Proposed Rule · Jul 9, 2002

    Tax Act (FUTA), the Railroad Retirement Tax Act (RRTA), and the Self-Employment Contributions Act of 1954 (SECA). … The term employment tax means the Federal Insurance Contributions Act (FICA), the Federal Unemployment Tax Act (FUTA), the Railroad Retirement Tax Act (RRTA), the Self-Employment Contributions Act of 1954

    67 FR 45414Treasury DepartmentInternal Revenue Service
  • Source of Income From Certain Space and Ocean Activities; Source of Communications Income; Hearing Cancellation

    Federal Register · Proposed Rule · Dec 14, 2005

    The public comment period for these proposed regulations expired on Wednesday, November 23, 2005. Outlines of oral comments were due on Wednesday, November 23, 2005. … Grigsby, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).

    70 FR 73967Treasury DepartmentInternal Revenue Service
  • Depreciation of MACRS Property That Is Acquired in a Like-Kind Exchange or as a Result of an Involuntary Conversion; Hearing Cancellation

    Federal Register · Proposed Rule · May 25, 2004

    The public comment period for these regulations expired on June 1, 2004. The outlines of oral comments were due on May 13, 2004. … Grigsby, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).

    69 FR 29673Treasury DepartmentInternal Revenue Service
  • Changes in Use Under Section 168(i)(5)

    Federal Register · Proposed Rule · Nov 25, 2003

    The public comment period for these proposed regulations expired on Monday, October 20, 2003. Outlines of oral comments were due on Wednesday, November 12, 2003. … LaNita Van Dyke, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

    68 FR 66059Treasury DepartmentInternal Revenue Service
  • Relief From Joint and Several Liability

    Federal Register · Proposed Rule · Nov 20, 2015

    Treasury and the IRS request comments on all aspects of the proposed regulations. All comments will be available at www.regulations.gov or upon request. … and before the expiration of the 90-day period.

    80 FR 72649Treasury DepartmentInternal Revenue Service
  • Information Reporting for Payments Made in Settlement of Payment Card and Third Party Network Transactions

    Federal Register · Rule · Aug 16, 2010

    Alternatively, commenters requested that documentation and records maintained consistent with section 326 of the USA PATRIOT Act (“Patriot Act”), 31 U.S.C. 5318(l), should satisfy the documentation requirements … The final regulations also provide a grace period after account opening to collect documentation by applying the grace period rules of § 1.6049-5(d)(2)(ii) if the participating payee has only a foreign

    75 FR 49821Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Proposed Information Collection; Comment Request

    Federal Register · Notice · Jan 20, 2012

    information collection, as required by the Paperwork Reduction Act of 1995. … may use as an alternative to complying with § 12.4, to notify customers of transactions in which the bank does not exercise investment discretion, trust transactions, agency transactions, and certain periodic

    77 FR 3034Treasury DepartmentComptroller of the Currency
  • Proposed Agency Information Collection Activities; Comment Request

    Federal Register · Notice · Jun 27, 2017

    At the end of the comment period for this notice, the comments and recommendations received will be reviewed to determine whether the FFIEC and the agencies should modify the proposed revisions to the … activities as part of the community bank Call Report burden-reduction initiative, and comments regarding the Call Report received during the Economic Growth and Regulatory Paperwork Reduction Act review

    82 FR 29147Treasury DepartmentComptroller of the Currency
  • Information Reporting for Discharges of Indebtedness

    Federal Register · Proposed Rule · Nov 10, 2008

    Therefore, 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.

    73 FR 66568Treasury DepartmentInternal Revenue Service
  • Estate and Gift Tax Marital Deduction

    Federal Register · Proposed Rule · Feb 18, 1997

    a collection of information requirement, 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.

    62 FR 7188Treasury DepartmentInternal Revenue Service
  • Implementation of Statutory Amendments Requiring the Modification of the Definition of Hard Cider

    Federal Register · Rule · Jan 23, 2017

    TTB is issuing this temporary rule without prior notice and comment pursuant to authority under section 4(a) of the Administrative Procedure Act, as amended (APA) (5 U.S.C. 553(b)). … (b) * * * (2)(i)(A) Where the loss of wine on bonded wine premises during the annual period exceeds three percent of the aggregate volume of wine on-hand at the beginning of the annual period and the

    82 FR 7653Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Agency Information Collection Activities: Proposed Information Collection; Comment Request

    Federal Register · Notice · Jan 13, 2009

    information collection, as required by the Paperwork Reduction Act of 1995. … may use as an alternative to complying with § 12.4, to notify customers of transactions in which the bank does not exercise investment discretion, trust transactions, agency transactions and certain periodic

    74 FR 1762Treasury DepartmentComptroller of the Currency
  • Issue Price Definition for Tax-Exempt Bonds

    Federal Register · Proposed Rule · Jun 24, 2015

    Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)) under control number 1545-1347. … 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.

    80 FR 36301Treasury DepartmentInternal Revenue Service
  • Open Meeting of the Federal Advisory Committee on Insurance

    Federal Register · Notice · May 1, 2018

    Statements • Send electronic comments to faci@treasury.gov . … Tentative Agenda/Topics for Discussion: This is a periodic meeting of the Federal Advisory Committee on Insurance.

    83 FR 19140Treasury Department
  • Open Meeting of the Federal Advisory Committee on Insurance

    Federal Register · Notice · Oct 11, 2012

    Request for Public Comments: FACI is seeking public comments on the EU-U.S. … comments to faci@treasury.gov .

    77 FR 61827Treasury Department
  • Agency Information Collection Activities: Proposed Collection; Comment Request

    Federal Register · Notice · Sep 18, 2001

    SUMMARY: In accordance with the requirements of the Paperwork Reduction Act of 1995 (44 U.S.C. chapter 35), the OCC, the Board, and the FDIC (collectively, the “agencies”), may not conduct or sponsor … At the end of the comment period, the comments and recommendations received will be analyzed to determine whether the FFIEC and the agencies can and should modify the report.

    66 FR 48166Treasury DepartmentComptroller of the Currency
  • Information Collection Activities: Information Collection Renewal; Submission for OMB Review; General Reporting and Recordkeeping Requirements by Savings Associations

    Federal Register · Notice · Sep 24, 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 50099Treasury DepartmentComptroller of the Currency
  • Submission for OMB Review; Comment Request

    Federal Register · Notice · Apr 27, 2000

    DEPARTMENT OF THE TREASURY Submission for OMB Review; Comment Request April 20, 2000. … The importer may apply for an extension of this period on Customs Form 3173. Respondents: Business or other for-profit, Not-for-profit institutions.

    65 FR 24726Treasury Department
  • Assessment of Fees; National Banks; District of Columbia Banks

    Federal Register · Rule · Dec 4, 1997

    If a bank is rated 3, 4, or 5 in the most recent exam report that is dated before the end of the relevant assessment period, a surcharge will be applied. … Unfunded Mandates Reform Act of 1995 Section 202 of the Unfunded Mandates Reform Act of 1995, Public Law 104-4 (2 U.S.C. 1532) (Unfunded Mandates Act), requires that an agency prepare a budgetary

    62 FR 64135Treasury DepartmentComptroller of the Currency
  • Privacy Act of 1974; System of Records

    Federal Register · Notice · Sep 9, 1996

    It is further proposed to have the system exempt from meeting certain requirements of the Privacy Act of 1974. DATES: Comments must be received no later than October 9, 1996. … Comments will be made available for inspection and copying in the Freedom of Information Reading Room upon request.

    61 FR 47547Treasury DepartmentInternal Revenue Service

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