Documents

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

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  • Guidance Under Section 951 for Determining Pro Rata Share; Hearing Cancellation

    Federal Register · Proposed Rule · Nov 15, 2004

    The public comment period for these regulations expired on November 4, 2004. … Grigsby, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedures and Administration).

    69 FR 65555Treasury DepartmentInternal Revenue Service
  • Continuity of Interest in Transfer of Target Assets After Qualified Stock Purchase of Target

    Federal Register · Proposed Rule · Feb 17, 1995

    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, … A period of 10 minutes will be allocated to each person for making comments.

    60 FR 9309Treasury DepartmentInternal Revenue Service
  • Customs Service Field OrganizationCorpus Christi, Freeport and Port Lavaca-Point Comfort, Texas as Ports of Entry

    Federal Register · Rule · Oct 2, 1996

    Research reveals that the incorrect description of the Houston- Galveston port stems from an earlier punctuation error--periods were inadvertently converted to commas--in the regulations by T.D. 83-209 … Regulatory Flexibility Act, Executive Order 12866, Inapplicability of Public Notice and Comment Requirements, and Delayed Effective Date Requirements Inasmuch as this document relates to agency management

    61 FR 51363Treasury DepartmentCustoms Service
  • Establishment of the Champlain Valley of New York Viticultural Area

    Federal Register · Rule · Aug 22, 2016

    In Notice No. 154, 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 August 31, 2015. … TTB received no comments in response to Notice No. 154.

    81 FR 56490Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Submission for OMB Review; Comment Request

    Federal Register · Notice · Aug 27, 2008

    DEPARTMENT OF THE TREASURY Submission for OMB Review; Comment Request August 20, 2008. … The Department of Treasury will submit the following public information collection requirement(s) to OMB for review and clearance under the Paperwork Reduction Act of 1995, Public Law 104-13 on or after

    73 FR 50671Treasury Department
  • Statutory Mergers and Consolidations

    Federal Register · Rule · Jan 24, 2003

    The comment suggested that under some corporate laws a merged corporation may continue its existence for a specified time period and for certain limited purposes, such as bringing and defending against … or be acted against, or a member of the transferee unit (or its officers, directors, or agents) may act or be acted against in the name of the combining entity of the transferor unit, provided that such

    68 FR 3384Treasury DepartmentInternal Revenue Service
  • Capital; Risk-Based Capital Guidelines; Capital Adequacy Guidelines; Capital Maintenance

    Federal Register · Rule · Aug 1, 1995

    Administrative Procedure Act Pursuant to section 553 of the Administrative Procedure Act, 5 U.S.C. 553, the Agencies find good cause for issuing this interim rule in advance of the receipt of comments … The ratio will also be calculated using period-end assets whenever necessary, on a case-by-case basis.

    60 FR 39226Treasury DepartmentComptroller of the Currency
  • Determining the Amount of Taxes Paid for Purposes of Section 901

    Federal Register · Proposed Rule · Mar 30, 2007

    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.

    72 FR 15081Treasury DepartmentInternal Revenue Service
  • Prohibition on Use of Reputation Risk by Regulators

    Federal Register · Proposed Rule · Oct 30, 2025

    The docket may be viewed after the close of the comment period in the same manner as during the comment period. … All comments may be accessible under the Freedom of Information Act.

    90 FR 48825Treasury DepartmentComptroller of the Currency
  • Courtesy Notice of Liquidation; Correction

    Federal Register · Rule · Aug 24, 2011

    of an importer's importation activity over a set time period. … Joanne Roman Stump, Acting Director, Regulations and Disclosure Law Division, U.S. Customs and Border Protection.

    76 FR 52862Homeland Security DepartmentU.S. Customs and Border Protection
  • General Rules for Making and Maintaining Qualified Electing Fund Elections

    Federal Register · Rule · Feb 7, 2000

    Section 1298 also was amended by the Revenue Reconciliation Act of 1989 and the Small Business Job Protection Act of 1996. … No written comments were received on the proposed regulations, and no public hearing was requested or held.

    65 FR 5777Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service Information Collection Requests

    Federal Register · Notice · May 30, 2019

    The public is invited to submit comments on these requests. DATES: Comments should be received on or before July 1, 2019 to be assured of consideration. … If the property is disposed of or it falls to meet certain requirements over a 15-year compliance period and a bond is not posted, the owner must recapture on Form 8611 part of the credit(s) taken

    84 FR 25122Treasury Department
  • Proposed Collection; Comment Request for Forms 1065, 1065-B, 1066, 1120, 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-L, 1120-ND, 1120-PC, 1120-POL, 1120-S, 1120-SF, 1120-REIT, 1120-RIC, and Related Attachments

    Federal Register · Notice · May 26, 2017

    ACTION: Notice and request for comments. … on proposed and continuing information collections, as required by the Paperwork Reduction Act of 1995 (PRA).

    82 FR 24447Treasury DepartmentInternal Revenue Service
  • Office of International Affairs; Treasury International Capital (TIC) Form D: Report of Holdings of, and Transactions in, Financial Derivatives Contracts With Foreign Residents

    Federal Register · Notice · Oct 15, 2004

    In order to reduce the initial reporting burden in 2005 associated with implementing this information collection, these mandatory reporting requirements will be phased in over a period of three quarters … Paperwork Reduction Act Notice: This data collection has been approved by the Office of Management and Budget (OMB) in accordance with the Paperwork Reduction Act and assigned control number 1505-0199

    69 FR 61295Treasury Department
  • Export Certificates for Beef Subject to Tariff-Rate Quota

    Federal Register · Rule · Feb 1, 1996

    This interim rule also included a record retention period for the certificate and required the submission of such certificate to Customs upon request. … No comments were received from the public in response to the invitation therefor set forth in the interim rule, and Customs has determined to adopt this rule as a final rule without change.

    61 FR 3569Treasury Department
  • Privacy Act of 1974; Systems of Records

    Federal Register · Notice · Sep 13, 2011

    DATES: Effective Date: Comments must be received no later than October 13, 2011. … The alterations to the systems of records will be effective October 24, 2011 unless the OCC receives comments that would result in a contrary determination.

    76 FR 56501Treasury DepartmentComptroller of the Currency
  • Financial Crimes Enforcement Network; Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010 (“CISADA”) Reporting Requirements Under Section 104(e)

    Federal Register · Proposed Rule · May 2, 2011

    Inspection of comments: Public comments received electronically or through the U.S. … Request for Comments Regarding the Paperwork Reduction Act Analysis FinCEN is seeking comments on these estimates.

    76 FR 24410Treasury DepartmentFinancial Crimes Enforcement Network
  • Guidance Regarding the Transition Tax Under Section 965 and Related Provisions

    Federal Register · Proposed Rule · Aug 9, 2018

    This comment is not adopted. The Treasury Department and the IRS have determined that the Act was not intended to alter the application of sections 902 and 960 with respect to section 965. … The Treasury Department and the IRS decline to adopt this comment because the statute provides for an affirmative election, and the proposed regulations provide an extended period in which to make

    83 FR 39514Treasury DepartmentInternal Revenue Service
  • Guidance Necessary To Facilitate Electronic Tax Administration-Updating of Section 7216 Regulations

    Federal Register · Proposed Rule · Dec 8, 2005

    A period of 10 minutes will be allocated 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. … (c) Gramm-Leach-Bliley Act.

    70 FR 72954Treasury DepartmentInternal Revenue Service
  • Proposed Agency Information Collection Activities; Comment Request

    Federal Register · Notice · Sep 25, 2006

    ACTION: Joint notice and request for comment. SUMMARY: In accordance with the requirements of the Paperwork Reduction Act of 1995 (44 U.S.C. … 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 proposed reporting requirements prior to giving

    71 FR 55986Treasury DepartmentComptroller of the Currency

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