Documents

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

6,771 results

0.30s

  • Tax Treatment of Cafeteria Plans

    Federal Register · Rule · Nov 7, 1997

    Pursuant to section 7805(f) of the Internal Revenue Code, these temporary regulations will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact … Dolan, Acting Commissioner of Internal Revenue. Dated: October 10, 1997. Donald C. Lubick, Acting Assistant Secretary of the Treasury.

    62 FR 60165Treasury DepartmentInternal Revenue Service
  • Submission for OMB Review; Comment Request

    Federal Register · Notice · Mar 16, 2011

    DEPARTMENT OF THE TREASURY Submission for OMB Review; Comment Request March 10, 2011. … Regulation section 1.417(e)-1 sets forth the same 90/30-day time period for providing the notice explaining the qualified joint and survivor annuity and waiver rights under Code section 417(a)(3).

    76 FR 14458Treasury Department
  • Agency Information Collection Activities: Submission for OMB Review; Joint Comment Request

    Federal Register · Notice · Nov 8, 2012

    ACTION: Notice of information collection to be submitted to OMB for review and approval under the Paperwork Reduction Act of 1995. … In this regard, to aid in evaluating the appropriateness of the reported level of an institution's ALLL (for example, in periods between examinations and when planning for examinations), the disaggregated

    77 FR 67059Treasury DepartmentComptroller of the Currency
  • Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Requests

    Federal Register · Notice · Dec 28, 2021

    The public is invited to submit comments on these requests. DATES: Comments must be received on or before January 27, 2022. … Description: Under the IRC at 26 U.S.C. 5722, importers of tobacco products and of processed tobacco are required to make reports containing such information, in such form, at such times, and for such periods

    86 FR 73856Treasury Department
  • Public Information Collection Requirements Submitted to OMB for Review

    Federal Register · Notice · Aug 25, 1995

    The Department of Treasury has submitted the following public information collection requirement(s) to OMB for review and clearance under the Paperwork Reduction Act of 1980, Public Law 96-511. … It may be used to support a credit or adjustment claimed on a current return for an error in a prior return period.

    60 FR 44379Treasury Department
  • Federal Government Participation in the Automated Clearing House

    Federal Register · Rule · Nov 7, 2005

    Regulatory Flexibility Act Because notice and public comment are not required, the Regulatory Flexibility Act (5 U.S.C. 601) does not apply. … Paperwork Reduction Act This interim final rule contains no new collections of information. Therefore, the Paperwork Reduction Act does not apply.

    70 FR 67364Treasury DepartmentFiscal Service
  • Submission to OMB for Review; Comment Request

    Federal Register · Notice · May 8, 1998

    DEPARTMENT OF THE TREASURY Submission to OMB for Review; Comment Request April 30, 1998. … Title: Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code (1023); and Consent Fixing Period of Limitation Upon Assessment of Tax Under Section 4940 of the Internal

    63 FR 25562Treasury Department
  • Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act; Cancellation of Hearing

    Federal Register · Proposed Rule · Mar 13, 2019

    TREASURY Internal Revenue Service 26 CFR Part 1 [REG-105600-18] RIN 1545-BO62 Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act … The public comment period for these regulations ended on Tuesday, February 5, 2019.

    84 FR 9053Treasury DepartmentInternal Revenue Service
  • Merchandise Processing Fee Eligible To Be Claimed as Unused Merchandise Drawback

    Federal Register · Rule · Feb 9, 2001

    ACTION: Interim rule; solicitation of comments. … 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

    66 FR 9647Treasury DepartmentCustoms Service
  • Increase In Cash-Out Limit Under Sections 411(a)(7), 411(a)(11), and 417(e)(1) for Qualified Retirement Plans

    Federal Register · Rule · Jul 19, 2000

    This increase is contained in the Taxpayer Relief Act of 1997. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    65 FR 44679Treasury DepartmentInternal Revenue Service
  • Dependent Defined; Notice of Proposed Rulemaking and Partial Withdrawal of Notice of Proposed Rulemaking

    Federal Register · Proposed Rule · Jun 9, 2020

    ADDRESSES: Commenters are strongly encouraged to submit public comments electronically. … Regulatory Flexibility Act Pursuant to the Regulatory Flexibility Act (5 U.S.C. chapter 6), it is certified that these regulations will not have a significant economic impact on a substantial number of

    85 FR 35233Treasury DepartmentInternal Revenue Service
  • Revising Consolidated Return Regulations To Reflect Statutory Changes, Modernize Language, and Enhance Clarity

    Federal Register · Proposed Rule · Aug 7, 2023

    ADDRESSES: Commenters are strongly encouraged to submit public comments electronically. … All commenters are strongly encouraged to submit comments electronically.

    88 FR 52057Treasury DepartmentInternal Revenue Service
  • Establishment of the Goose Gap Viticultural Area

    Federal Register · Rule · Jul 1, 2021

    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). … The comment period closed December 22, 2020. In response to Notice No. 196, TTB received one comment. The comment, from a local vineyard owner, supported the proposed Goose Gap AVA.

    86 FR 34952Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Submission for OMB Review; Comment Request

    Federal Register · Notice · Oct 26, 2010

    DEPARTMENT OF THE TREASURY Submission for OMB Review; Comment Request October 21, 2010. … Title: Contract Coverage Under Title II of the Social Security Act. Form: 2032.

    75 FR 65708Treasury Department
  • Submission for OMB Review; Comment Request

    Federal Register · Notice · Aug 29, 2013

    DEPARTMENT OF THE TREASURY Submission for OMB Review; Comment Request August 26, 2013. … DATES: Comments should be received on or before September 30, 2013 to be assured of consideration.

    78 FR 53501Treasury Department
  • Dividend Equivalents From Sources Within the United States

    Federal Register · Rule · Sep 18, 2015

    Comments further recommended that an affiliate in these circumstances should not be required to certify that it is acting in its capacity as a dealer. … acting in its capacity as a dealer.

    80 FR 56866Treasury DepartmentInternal Revenue Service
  • Establishment of the Yucaipa Valley Viticultural Area

    Federal Register · Rule · Apr 25, 2024

    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. 214, 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 November 21, 2022.

    89 FR 31632Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Proposed Amendments to Bank Secrecy Act Regulations Regarding Casino Recordkeeping and Reporting Requirements

    Federal Register · Proposed Rule · Mar 21, 2006

    Submission of Comments We invite comments on all aspects of this notice of proposed rulemaking, and specifically invite comments on what impact a casino exemption from currency transaction reporting for … All comments will be available for public inspection and copying, and no material in any such comments, including the name of any person submitting comments, will be recognized as confidential.

    71 FR 14129Treasury DepartmentFinancial Crimes Enforcement Network
  • Establishment of the Happy Canyon of Santa Barbara Viticultural Area (2007R-311P)

    Federal Register · Rule · Oct 8, 2009

    SUPPLEMENTARY INFORMATION: Background on Viticultural Areas TTB Authority Section 105(e) of the Federal Alcohol Administration Act (FAA Act), 27 U.S.C. 205(e), authorizes the Secretary of the Treasury … In that notice, TTB invited comments by October 14, 2008, from all interested persons.

    74 FR 51772Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service (IRS) Information Collection Requests

    Federal Register · Notice · Jul 28, 2022

    ACTION: Notice of information collection, request for comment. … The public is invited to submit comments on these requests. DATES: Comments should be received on or before August 29, 2022 to be assured of consideration.

    87 FR 45423Treasury Department

Ask Donna what matters in the record.

She can read the source against your case and show you exactly where the answer came from.

Ask Donna

A word about cookies

We need a few to keep you signed in and the library working. The rest help us see which pages people use and where they get stuck. They stay off unless you say yes.