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Definition of Income for Trust Purposes
Federal Register · Rule · Jan 2, 2004
Also in response to comments, the final regulations state that the periodic redetermination of the fair market value of the trust assets may be done as of a particular date each year or as an average … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.
69 FR 12Treasury DepartmentInternal Revenue ServiceModification of Check the Box; Hearing Cancellation
Federal Register · Proposed Rule · Jul 19, 2004
The public comment period for these proposed regulations expired on Wednesday, June 30, 2004. Outlines of oral comments were due on Thursday, July 1, 2004. … Grigsby, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
69 FR 42919Treasury DepartmentInternal Revenue ServiceSection 707 Regarding Disguised Sales, Generally; Hearing Cancellation
Federal Register · Proposed Rule · Mar 3, 2005
The public comment period for these proposed regulations expired on Thursday, February 24, 2005. Outlines of oral comments were due on Thursday, February 24, 2005. … Grigsby, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
70 FR 10349Treasury DepartmentInternal Revenue ServiceRegulations Governing United States Savings Bonds
Federal Register · Rule · Dec 24, 2015
In the commenters' view, bonds that have not been redeemed for some period after maturity are forgotten, abandoned, or lost. … Comment: One commenter asserted that the proposed rule is a “major rule” subject to the Congressional Review Act (CRA), 5 U.S.C. 804.
80 FR 80258Treasury DepartmentFiscal ServiceAdditional First Year Depreciation Deduction
Federal Register · Proposed Rule · Aug 8, 2018
Such comments should provide the number of taxable years recommended for the look-back period and the reasoning for such number. iii. … The Treasury Department and the IRS request comments on all aspects of the proposed rules. All comments will be available at http://www.regulations.gov or upon request.
83 FR 39292Treasury DepartmentInternal Revenue ServiceDefinition of Last Known Address
Federal Register · Rule · Jan 12, 2001
Three written comments were received. After consideration of the comments, the proposed regulations are adopted as modified by this Treasury decision. The comments are discussed below. … Summary of Comments Commentators also suggested that these regulations refer to section 6672(b)(1) and section 4103.
66 FR 2817Treasury DepartmentInternal Revenue ServiceReasonable Good Faith Interpretation of Required Minimum Distribution Rules by Governmental Plans
Federal Register · Proposed Rule · Jul 10, 2008
a collection of information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … comments that are submitted timely to the IRS.
73 FR 39630Treasury DepartmentInternal Revenue ServiceFederal Register · Uncategorized Document · Aug 12, 1994
It has also 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, … 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.
Treasury DepartmentInternal Revenue ServiceExpress Consignments; Formal and Informal Entries of Merchandise; Administrative Exemptions
Federal Register · Uncategorized Document · Jul 28, 1994
The document provided for a 45-day delayed effective date, with a 30-day comment period preceding that effective date. … The effective date was to become July 28, 1994, and comments were requested by July 13, 1994.
Treasury DepartmentCustoms ServiceFederal Register · Notice · Feb 4, 2014
The study also touches on implementation and transition periods. … The oral comments will be documented by a transcription service provider.
79 FR 6672Treasury DepartmentData Collection and Comments in Aid of Analyses of the Terrorism Risk Insurance Program
Federal Register · Notice · Dec 27, 2016
TRIA requires the Secretary of the Treasury (Secretary) to perform periodic analyses of certain matters concerning the Program. … Procedural Requirements Paperwork Reduction Act.
81 FR 95310Treasury DepartmentProposed Agency Information Collection Activities; Comment Request
Federal Register · Notice · Jul 29, 2015
SUMMARY: In accordance with the requirements of the Paperwork Reduction Act (PRA) 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 the extent to which the FFIEC and the agencies should modify the proposed revisions prior to giving
80 FR 45274Treasury DepartmentComptroller of the CurrencyRequirement of a Statement Disclosing Uncertain Tax Positions
Federal Register · Proposed Rule · Sep 9, 2010
It is hereby certified that this regulation will not have a significant economic impact on a substantial number of small entities pursuant to the Regulatory Flexibility Act (5 U.S.C. chapter 6). … 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.
75 FR 54802Treasury DepartmentInternal Revenue ServiceEstablishment of the Tip of the Mitt Viticultural Area
Federal Register · Rule · Jul 21, 2016
The Alcohol and Tobacco Tax and Trade Bureau (TTB) administers the FAA Act pursuant to section 1111(d) of the Homeland Security Act of 2002, codified at 6 U.S.C. 531(d). … In Notice No. 155, TTB solicited comments on the accuracy of the name, boundary, and other required information submitted in support of the petition. The comment period closed on October 5, 2015.
81 FR 47289Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauFederal Register · Rule · Dec 31, 2013
Subsequently, the Taxpayer Relief Act of 1997 (Public Law 105-34, 111 Stat. 788) (“Taxpayer Relief Act”) modified certain aspects of the PFIC rules. … (iv) Reliance on periodic account statements.
78 FR 79602Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Oct 15, 1998
Notice and Comment, Effective Date, and Request for Comment Section 553 of the Administrative Procedure Act (APA) permits an agency to issue rules without prior notice and comment if the Agency, for … The Agencies invite comments on this interim rule during the 60-day period that runs concurrently with their request for comment on the Year 2000 Guidelines.
63 FR 55486Treasury DepartmentComptroller of the CurrencyFederal Register · Proposed Rule · Jun 3, 2014
of 2010, as amended by the TRICARE Affirmation Act and Public Law 111-73. … DATES: Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking and notice of public hearing published at 79 FR 4302, January 27, 2014, the comment period
79 FR 31893Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Jul 11, 2000
The notice solicited public comments on the proposal, and the public comment period was extended to December 18, 1998. … The commenter notes that the Tariff Act of 1930 never addressed issues concerning country of origin determinations for quota purposes.
65 FR 42634Treasury DepartmentCustoms ServiceIdentification Markings Placed on Firearms (98R-341P)
Federal Register · Proposed Rule · Jun 23, 1999
Regulatory Flexibility Act The Regulatory Flexibility Act (RFA) generally requires an agency to conduct a regulatory flexibility analysis of any rule subject to notice and comment rulemaking requirements … Any interested person who desires an opportunity to comment orally at a public hearing should submit his or her request, in writing, to the Director within the 90-day comment period.
64 FR 33450Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives BureauCentralized Partnership Audit Regime
Federal Register · Proposed Rule · Aug 17, 2018
Except to the extent that the written comments relate to the final regulations under section 6221(b) and section 6223, such comments and any comments received in response to this notice of proposed rulemaking … 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.
83 FR 41954Treasury DepartmentInternal Revenue Service
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