Documents

Available Unit Rule

Federal Register · Proposed Rule · May 30, 1996

of the Omnibus Budget and Reconciliation Act of 1990. … 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.

AJCA Modifications to the Section 6011, 6111, and 6112 Regulations

Federal Register · Rule · Nov 2, 2006

It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations. … Pursuant to section 7805(f) of the Internal Revenue Code, this regulation will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business

Definitions of Qualified Matching Contributions and Qualified Nonelective Contributions

Federal Register · Proposed Rule · Jan 18, 2017

Taxpayers, however, may rely on these proposed regulations for periods preceding the proposed applicability date. … Because the regulation does not impose a collection of information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Sale and Issue of Marketable Book-Entry Treasury Bills, Notes, and Bonds (Department of the Treasury Circular, Public Debt Series No. 1-93)

Federal Register · Rule · Jul 16, 1996

The comment period closed on March 5, 1996. II. … Although the rule was published in proposed form to secure the benefit of public comment, the notice and public procedures requirements of the Administrative Procedure Act are inapplicable, pursuant to

Tax Return Preparer Penalties Under Section 6695

Federal Register · Proposed Rule · Oct 11, 2011

When an agency issues a rulemaking proposal, the Regulatory Flexibility Act (RFA) (5 U.S.C. chapter 6), requires the agency to “prepare and make available for public comment an initial regulatory flexibility … 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.

Estate Tax Closing Letter User Fee Update

Federal Register · Rule · May 20, 2025

It would be unnecessary and contrary to the public interest for the IRS to continue to charge the current, higher user fee during the period provided for public comment on the proposal to reduce that fee … Federal Register and will promulgate a final rule after considering those comments.

Establishment of the Texoma Viticultural Area (2003R-110P)

Federal Register · Rule · Dec 7, 2005

SUPPLEMENTARY INFORMATION: Background on Viticultural Areas TTB Authority Section 105(e) of the Federal Alcohol Administration Act (the FAA Act, 27 U.S.C. 201 et seq. ) requires that alcohol … They may be flooded for very brief periods during the months of February to July.

Statutory Updates to Branded Prescription Drug Fee Regulations

Federal Register · Proposed Rule · Jan 2, 2026

The Treasury Department and the IRS request comments on all aspects of the proposed regulations. All commenters are strongly encouraged to submit comments electronically. … Removing the period at the end of paragraph (b)(2)(i)(B); 3. Adding the language “; and” at the end of paragraph (b)(2)(i)(B); 4. Adding paragraph (b)(2)(i)(C); 5.

Assessment of Fees

Federal Register · Rule · May 30, 2002

The comment period ended on May 17, 2002. We received no comments on the proposal, and are therefore adopting it without change except for the addition of a minor technical amendment. … Unfunded Mandates Reform Act of 1995 Section 202 of the Unfunded Mandates Reform Act of 1995, Pub.

Electronic Operations

Federal Register · Proposed Rule · Aug 13, 1998

period on the NPR closed on December 2, 1997. … Unfunded Mandates Act of 1995 Section 202 of the Unfunded Mandates Reform Act of 1995, Pub.

Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions

Federal Register · Rule · Mar 14, 2006

with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)) under control number 1545-1828. … Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required.

Establishment of Salado Creek Viticultural Area (2003R-025P)

Federal Register · Rule · Jun 29, 2004

These periods of comparatively mild temperatures correspond to the ripening season for wine grapes. … In that notice, TTB requested comments by December 29, 2003. No comments were received.

Source of Income From Certain Sales of Personal Property

Federal Register · Proposed Rule · Dec 30, 2019

The Tax Cuts and Jobs Act, Pub. … 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.

Agency Information Collection Activities: Proposed Collection; Comment Request

Federal Register · Notice · Dec 30, 1996

ACTION: Notice and request for comment. ----------------------------------------------------------------------- SUMMARY: In accordance with the requirements of the Paperwork Reduction Act of 1995 (44 … At the end of the comment period, the comments and recommendations received will be analyzed to determine the extent to which the FFIEC should modify the [[Page 68815]] proposed revisions prior to giving

Proposed Removal of a Reporting Requirement for Trusts Whose Charitable Contribution Deductions Are Solely for Contributions Made by Passthrough Entities

Federal Register · Proposed Rule · Aug 17, 2026

the online instructions for submitting comments. … Comments and Requests for a Public Hearing Pursuant to the Administrative Procedure Act at 5 U.S.C. 553(b)(4), a plain language summary of these proposed regulations is available on the rulemaking docket

Public Information Collection Requirements Submitted to OMB for Review

Federal Register · Uncategorized Document · Jan 31, 1994

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. … This study covers the feasibility of: Professionals volunteering as on-site, limited-period, mentors and small businesses participating. Respondents: Small businesses or organizations.

Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations; Hearing Cancellation

Federal Register · Proposed Rule · Jan 2, 2024

SUMMARY: This document cancels a public hearing on proposed regulations concerning the statutory disallowance rule enacted by the SECURE 2.0 Act of 2022 to disallow a Federal income tax deduction for … The public comment period for these regulations expired on December 20, 2023.

Computation of, and Rules Relating to, Medical Loss Ratio; Hearing Cancellation

Federal Register · Proposed Rule · Aug 30, 2013

Blue Shield organizations, and certain other health care organizations, on computing and applying the medical loss ratio added to the Internal Revenue Code by the Patient Protection and Affordable Care Act … The public comment period for these regulations expired on August 12, 2013.

Attained Age of the Insured Under Section 7702; Hearing Cancellation

Federal Register · Proposed Rule · Sep 14, 2005

The public comment period for these regulations expired on August 24, 2005. … Traynor, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).

Treatment of a Stapled Foreign Corporation Under Section 269B and 367(b); Hearing Cancellation

Federal Register · Proposed Rule · Dec 10, 2004

The public comment period for these regulations expired on December 6, 2004. … Grigsby, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration).