Documents

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  • Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income; Hearing

    Federal Register · Proposed Rule · Mar 8, 2021

    Persons who wish to present oral comments telephonically at the hearing that previously submitted written comments by February 10, 2021, must submit an outline on the topics to be addressed and the amount … A period of 10 minutes is allotted to each person for presenting oral comments.

    86 FR 13250Treasury DepartmentInternal Revenue Service
  • NAFTA: Merchandise Processing Fee Exemption and Technical Corrections

    Federal Register · Rule · Sep 17, 2007

    Comments were solicited on the Notice of Proposed Rulemaking. The comment period closed on October 23, 2006. … Discussion of Comments One comment was received in response to the solicitation and a description of the comment received and CBP's analysis are set forth below.

    72 FR 52780Homeland Security DepartmentU.S. Customs and Border Protection
  • Agency Information Collection Activities: Proposed Information Collection; Comment Request

    Federal Register · Notice · Apr 3, 2009

    ACTION: Notice and request for comment. … information collection, as required by the Paperwork Reduction Act of 1995.

    74 FR 15322Treasury DepartmentComptroller of the Currency
  • Modifications of Debt Instruments

    Federal Register · Proposed Rule · Jun 4, 2010

    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.

    75 FR 31736Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Submission for OMB Review; Comment Request

    Federal Register · Notice · Apr 3, 2012

    information collection, as required by the Paperwork Reduction Act of 1995. … No comments were received.

    77 FR 20102Treasury DepartmentComptroller of the Currency
  • Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service (IRS) Information Collection Requests

    Federal Register · Notice · Sep 20, 2023

    The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act … The public is invited to submit comments on these requests. DATES: Comments should be received on or before October 20, 2023 to be assured of consideration.

    88 FR 64981Treasury Department
  • Civil Aircraft

    Federal Register · Proposed Rule · Jun 29, 2000

    This document invites the public to comment on the proposed changes. DATES: Comments must be received on or before August 28, 2000. … Comments submitted will be available for public inspection in accordance with the Freedom of Information Act (5 U.S.C. 552), § 1.4 of the Treasury Department Regulations (31 CFR 1.4), and § 103.11(b) of

    65 FR 40067Treasury DepartmentCustoms Service
  • Guidance Under Section 951 for Determining Pro Rata Share

    Federal Register · Rule · Aug 25, 2005

    on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … Eric Solomon, Acting Deputy Assistant Secretary of the Treasury. [FR Doc. 05-16611 Filed 8-24-05; 8:45 am] BILLING CODE 4830-01-P

    70 FR 49864Treasury DepartmentInternal Revenue Service
  • Split-Dollar Life Insurance Arrangements

    Federal Register · Proposed Rule · May 9, 2003

    The IRS and the Treasury Department believe that this shorter period is sufficient for taxpayers to comment on these proposed regulations because the issue addressed by these proposed regulations is narrowly … A period of 10 minutes will be allotted to each person for making comments. An agenda showing the schedule of speakers will be prepared after the deadline for receiving outlines has passed.

    68 FR 24898Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; International Regulation

    Federal Register · Notice · Jul 13, 2021

    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 the following method: 1

    86 FR 36864Treasury DepartmentComptroller of the Currency
  • Purchase Price Allocations in Deemed and Actual Asset Acquisitions

    Federal Register · Rule · Jan 7, 2000

    [[Page 1237]] Final Regulatory Flexibility Act Analysis This analysis is required under the Regulatory Flexibility Act (5 U.S.C. chapter 6). … These estimates have been made available for public comment and no public comments have been received.

    65 FR 1236RuleTreasury Department
  • Departmental Offices; Privacy Act of 1974; System of Records

    Federal Register · Notice · Dec 17, 2002

    ACTION: Notice of proposed Privacy Act system of records. … DATES: Comments must be received no later than January 16, 2003.

    67 FR 77316Treasury Department
  • Partner's Distributive Share

    Federal Register · Rule · May 19, 2008

    After the initial fifteen year period, BC's gross income will be allocated 90 percent to B and 10 percent to C, and all deductions and losses will be allocated 10 percent to B and 90 percent to C. … a collection of information requirement, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    73 FR 28699Treasury DepartmentInternal Revenue Service
  • Mark to Market for Dealers in Securities; Equity Interests in Related Parties and the Dealer-Customer Relationship

    Federal Register · Proposed Rule · Jun 20, 1996

    (See the Paperwork Reduction Act section of this preamble, which requests comments on the burden that might be imposed by this requirement.) … 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.

    61 FR 31474Treasury Department
  • Anti-Terrorist Financing Guidelines: Voluntary Best Practices for U.S.-Based Charities

    Federal Register · Notice · Oct 31, 2006

    Treasury received a total of nine submissions during the comment period from a wide range of organizations. … Periodically, a grantee should apprise the charity of the steps it has taken to meet this goal; and 3.

    71 FR 63838Treasury Department
  • Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts

    Federal Register · Rule · Jan 26, 2006

    Therefore, these final regulations reflect that a share may have not only a split holding period, but also a split basis. F. … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    71 FR 4264Treasury DepartmentInternal Revenue Service
  • Environmental Settlement FundsClassification

    Federal Register · Rule · May 1, 1996

    with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545-1465. … 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,

    61 FR 19189Treasury Department
  • Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings

    Federal Register · Proposed Rule · Nov 14, 2018

    Section 105(b)(1)(A) of the Heroes Earnings Assistance and Relief Tax Act of 2008, Public Law 110-245 (HEART Act), added section 414(u)(12) to the Code. … The Treasury Department and the IRS request comments on all aspects of the proposed rules. All comments will be available at www.regulations.gov or upon request.

    83 FR 56763Treasury DepartmentInternal Revenue Service
  • Treatment of Section 355 Distributions by U.S. Corporations to Foreign Persons

    Federal Register · Rule · Aug 14, 1996

    SUPPLEMENTARY INFORMATION: Paperwork Reduction Act These regulations are being issued without prior notice and public procedure pursuant to the Administrative Procedure Act (5 U.S.C. 553). … The IRS solicited taxpayer comments on the scope of these rules. A number of commentators have stated that the rules are overly restrictive.

    61 FR 42165Treasury DepartmentInternal Revenue Service
  • Announcement of National Customs Automation Program Test Regarding Remote Location Filing

    Federal Register · Notice · Feb 27, 1996

    A participant must maintain an average of 1-2 entries per day throughout the testing period. 10. … Any comments on prototype participation.

    61 FR 7300Treasury DepartmentCustoms Service

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