Documents

Treaty-Based Return Positions

Federal Register · Rule · Oct 14, 1997

Removing the period at the end of paragraph (b)(7) and adding ``; or'' in its place. 6. Adding a paragraph (b)(8). 7. … Dolan, Acting Commissioner of Internal Revenue. Approved: August 28, 1997. Donald C. Lubick, Acting Assistant Secretary of the Treasury.

Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service Information Collection Requests

Federal Register · Notice · Oct 28, 2020

The public is invited to submit comments on these requests. DATES: Comments should be received on or before November 27, 2020 to be assured of consideration. … Agricultural employees may attach Forms 943-A and 943A-PR to Forms 943 and 943-PR to show their tax liabilities for semiweekly periods.

Monthly Median Cost of Funds Index

Federal Register · Uncategorized Document · Oct 17, 1994

If the agency determines to stop publishing the MMCOF, it anticipates providing a transition period of one or two quarters before releasing the last MMCOF. … Request for Comment OTS invites comment on all aspects of the proposed modifications to, or elimination of publication of, the MMCOF.

Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; Stewardship Expense

Federal Register · Rule · Aug 4, 2006

Furthermore, if a significant amount of the controlled taxpayer's comparable transactional costs consists of service costs incurred in a tax accounting period other than the tax accounting period under … If the specified contingency occurs in a tax accounting period subsequent to the period in which the service is rendered, the arm's length result for the controlled services transaction generally would

Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in the Conduct of a U.S. Trade or Business; Hearing Cancellation

Federal Register · Proposed Rule · Aug 23, 2019

This document cancels a public hearing on proposed regulations to implement certain sections of the Internal Revenue Code, including sections added to the Internal Revenue Code by the Tax Cuts and Jobs Act … The public comment period for these regulations expired on August 8, 2019.

Proposed Agency Information Collection Activities

Federal Register · Notice · Mar 1, 2000

SUMMARY: The Department of the Treasury invites the general public and other Federal agencies to comment on proposed and continuing information collections, as required by the Paperwork Reduction Act … After collection of this data for several periods, OTS will reconsider its policy on the public release of trust information.

Savings Associations-Transactions With Affiliates

Federal Register · Rule · Oct 7, 2003

The comment period on the interim rule closed on February 18, 2003. OTS received comments from a savings association and from a representative of a savings association. … Both commenters generally supported the interim rule. II. Discussion of Comments A.

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.

Consolidated Returns; Intercompany Obligations

Federal Register · Proposed Rule · Sep 28, 2007

Comments are requested in this regard. … Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required.

Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service (IRS) Information Collection Requests

Federal Register · Notice · Aug 1, 2025

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 September 2, 2025 to be assured of consideration.

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

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.

Proposal of Special Measure Regarding Banque Misr UAE as a Financial Institution Operating Outside of the United States of Primary Money Laundering Concern

Federal Register · Proposed Rule · Sep 1, 2026

Given Banque Misr UAE 's consistent and longstanding ties to facilitating transactions for illicit actors, FinCEN assesses that a 30-day comment period for this NPRM strikes an appropriate balance between … Regulatory Flexibility Act When an agency issues a rulemaking proposal, the RFA requires the agency to “prepare and make available for public comment an initial regulatory flexibility analysis” that

Announcement of National Customs Automation Program Test Regarding Remote Location Filing

Federal Register · Notice · Nov 29, 1996

Section 631 in Subtitle B of the Act creates sections 411 through 414 of the Tariff Act of 1930 (19 U.S.C. 1411-1414). … Questionnaires will be distributed during and after the prototype period. Participants are required to complete the questionnaires in full and return them within 30 days of receipt.

Agency Information Collection Activities: Proposed Collection; Comment Request

Federal Register · Notice · Apr 14, 2016

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 (the “agencies”) may not conduct or sponsor, and the respondent … 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

Tax Accounting Elections on Behalf of Foreign Corporations

Federal Register · Proposed Rule · Nov 4, 2011

on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … comments that are submitted timely to the IRS.

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.

Entry of Softwood Lumber Products From Canada

Federal Register · Rule · Oct 18, 2006

Comments must be received on or before December 18, 2006. … Comments Submitted comments will be available for public inspection in accordance with the Freedom of Information Act (5 U.S.C. 552) and § 103.11(b) of title 19 of the CFR (19 CFR 103.11(b)), on regular

Anti-Money Laundering and Countering the Financing of Terrorism Programs

Federal Register · Proposed Rule · Apr 10, 2026

Mailed comments must be received by the close of the comment period. … A large number of commenters reacted negatively to the six-month implementation period in the 2024 Program NPRM, and they were nearly unanimous in requesting additional time.

Proposed Information Collections; Comment Request (No. 82)

Federal Register · Notice · Jun 15, 2021

SUMMARY: As part of our continuing effort to reduce paperwork and respondent burden, and as required by the Paperwork Reduction Act of 1995, we invite comments on the proposed or continuing information … • Mail: Send comments to the Paperwork Reduction Act Officer, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW, Box 12, Washington, DC 20005.