Documents

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

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  • Use of Truncated Taxpayer Identification Numbers on Forms W-2, Wage and Tax Statement, Furnished to Employees

    Federal Register · Proposed Rule · Sep 20, 2017

    Comments and Requests for Public Hearing Before these proposed regulations are adopted as final regulations, consideration will be given to any comments that are submitted timely to the IRS as prescribed … The Treasury Department and the IRS request comments on all aspects of these proposed regulations. All comments submitted will be made available at www.regulations.gov or upon request.

    82 FR 43920Treasury DepartmentInternal Revenue Service
  • Establishment of the Big Valley District-Lake County and Kelsey Bench-Lake County Viticultural Areas and Modification of the Red Hills Lake County Viticultural Area

    Federal Register · Rule · Oct 2, 2013

    Before the comment period opened, the petitioner provided, as an addendum to the petition, letters from a representative of the Red Hills Lake County growers committee and a vineyard owner whose property … The comment period closed on June 4, 2013. TTB received no comments in response to Notice No. 134.

    78 FR 60686Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Benefit Restrictions for Underfunded Pension Plans

    Federal Register · Proposed Rule · Aug 31, 2007

    comments that are submitted timely to the IRS. … All comments will be available for public inspection and copying. A public hearing will be scheduled if requested in writing by any person who timely submits written comments.

    72 FR 50544Treasury DepartmentInternal Revenue Service
  • Noncompensatory Partnership Options

    Federal Register · Proposed Rule · Jan 22, 2003

    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 reviewing outlines has passed.

    68 FR 2930Treasury DepartmentInternal Revenue Service
  • Community Reinvestment Act Regulations

    Federal Register · Rule · Dec 27, 2018

    During the 12-month period ending November 2018, the CPI-W increased by 2.59 percent. … For this reason, the Agencies have determined that publishing a notice of proposed rulemaking and providing opportunity for public comment are unnecessary.

    83 FR 66601Treasury DepartmentComptroller of the Currency
  • Community Reinvestment Act Regulations

    Federal Register · Rule · Dec 27, 2017

    During the 12-month period ending November 2017, the CPI-W increased by 2.11 percent. … For these reasons, the Agencies have determined that publishing a notice of proposed rulemaking and providing opportunity for public comment are unnecessary.

    82 FR 61143Treasury DepartmentComptroller of the Currency
  • Definition of a Qualified Interest in a Grantor Retained Annuity Trust and a Grantor Retained Unitrust

    Federal Register · Proposed Rule · Jun 22, 1999

    SUPPLEMENTARY INFORMATION: Background Sections 2701 through 2704 were added to the Internal Revenue Code in the Omnibus Budget and Reconciliation Act of 1990 (1990 Act), 1991-2 C.B. 481, 524. … 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 33235Treasury DepartmentInternal Revenue Service
  • Prohibited Service at Savings and Loan Holding Companies; Reinstitution of Expiration Date of Temporary Exemption

    Federal Register · Rule · Dec 28, 2010

    OTS notes that the reinstituted regulatory exemption applies from October 13, 2006 until December 31, 2012 and includes the period after October 1, 2010 until today. … Regulatory Findings Notice and Comment and Effective Date For the reasons set out in the interim final rule, 2 OTS has concluded that: notice and comment on this extension are unnecessary and

    75 FR 81377Treasury DepartmentThrift Supervision Office
  • Guidance for Determining Stock Ownership; Rules Regarding Inversions and Related Transactions

    Federal Register · Rule · Jan 18, 2017

    ), if the taxpayer applies all of the rules consistently to all domestic entity acquisitions completed during the transition period. … The Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply because the regulations do not impose a collection of information on small entities.

    82 FR 5388Treasury DepartmentInternal Revenue Service
  • Transactions with Affiliates; Reverse Repurchase Agreements

    Federal Register · Proposed Rule · Apr 13, 1998

    DATES: Comments must be received on or before June 12, 1998. … Unfunded Mandates Act of 1995 Section 202 of the Unfunded Mandates Reform Act of 1995, Pub.

    63 FR 17966Treasury DepartmentThrift Supervision Office
  • Municipal Securities Dealers

    Federal Register · Proposed Rule · Jan 16, 1998

    DATES: Comments must be received by March 17, 1998. … Comments The OCC invites general comments on all aspects of this proposal, including specific comments on the proposed changes.

    63 FR 2640Treasury DepartmentComptroller of the Currency
  • Increase in Tax on Tobacco Products and Cigarette Papers and Tubes [99R-88P]

    Federal Register · Rule · Dec 22, 1999

    SUPPLEMENTARY INFORMATION: Tax Increases Public Law 105-33, entitled ``The Balanced Budget Act of 1997'' (the Act) was enacted on August 5, 1997. … (b) Reports for periods prior to January 1, 2000.

    64 FR 71937Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Tribal Economic Development Bonds

    Federal Register · Notice · Jul 12, 2010

    Act of 2009. … Tax Act”).

    75 FR 39730Treasury Department
  • Definition of Last Known Address

    Federal Register · Proposed Rule · Nov 22, 1999

    This database retains address changes for a thirty-six month period. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    64 FR 63768Treasury DepartmentInternal Revenue Service
  • Request for Comment on Study of Banking Regulations Regarding the Online Delivery of Financial Services

    Federal Register · Proposed Rule · Jun 11, 2001

    Through the end of the 1990s, OTS periodically revised its regulations to better enable savings associations to use new technologies for electronic banking and lending. … If so, which aspects of the E-Sign Act should OTS address?

    66 FR 31186Treasury DepartmentThrift Supervision Office
  • Debt Instruments With Original Issue Discount; Annuity Contracts

    Federal Register · Proposed Rule · Jan 12, 2001

    Consolidated Appropriations Act, 2001, Public Law 106-554 (114 Stat. 2763). … A period of 10 minutes will be allotted to each person making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed.

    66 FR 2852Treasury DepartmentInternal Revenue Service
  • Proposed 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 Currency
  • Classification of Cloud Transactions and Transactions Involving Digital Content

    Federal Register · Proposed Rule · Aug 14, 2019

    Regulatory Flexibility Act The Regulatory Flexibility Act requires consideration of the regulatory impact on small businesses. … All comments will be available at www.regulations.gov or upon request. A public hearing will be scheduled if requested in writing by any person that timely submits comments.

    84 FR 40317Treasury DepartmentInternal Revenue Service
  • Net Investment Income Tax

    Federal Register · Rule · Dec 2, 2013

    the Paperwork Reduction Act of 1995 (44 U.S.C. 3507) under control number 1545-2227. … (ii) Change of annual accounting period.

    78 FR 72394Treasury DepartmentInternal Revenue Service
  • Establishment 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 Bureau

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