Documents

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

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  • Definition of Grantor

    Federal Register · Rule · Jul 5, 2000

    Comments responding to the notice were received and a public hearing was held on August 27, 1997. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    65 FR 41332Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Requesting Comments on Tax-Exempt Organization Forms

    Federal Register · Notice · Sep 28, 2022

    ACTION: Notice and request for comments. … Revenue Procedure 2010-52 Extension of the Amortization Period for Plan Sponsor of a Multiemployer Pension Plan.

    87 FR 58929Treasury DepartmentInternal Revenue Service
  • Delegation of Authority

    Federal Register · Rule · Oct 21, 2002

    Regulatory Flexibility Act Because no notice of proposed rulemaking is required for this rule, the provisions of the Regulatory Flexibility Act (5 U.S.C. 601 et seq. ) do not apply. … No comments were received.

    67 FR 64525Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Privacy Act of 1974; System of Records

    Federal Register · Notice · Mar 26, 1997

    DATES: Comments must be received no later than April 25, 1997. … Because information in the SAR System may be retrieved by personal identifier, the Privacy Act of 1974 requires the Treasury Department to give general notice and seek public comments about creation of

    62 FR 14532Treasury DepartmentFinancial Crimes Enforcement Network
  • Marketable Treasury Securities Redemption Operations

    Federal Register · Proposed Rule · Aug 5, 1999

    DATES: Submit comments on or before October 4, 1999. … Although we are issuing this proposed rule in proposed form to benefit from public comment, the notice and public procedures requirements of the Administrative Procedure Act do not apply, under 5 U.S.C

    64 FR 42626Treasury DepartmentFiscal Service
  • Fiduciary Activities of National Banks

    Federal Register · Proposed Rule · Dec 5, 2000

    DATES: Comments must be received by February 5, 2001. … Based on the comments we receive, we may propose specific revisions to our rules for comment in a later rulemaking.

    65 FR 75872Treasury DepartmentComptroller of the Currency
  • Submission for OMB Review; Comment Request

    Federal Register · Notice · Nov 27, 2015

    DEPARTMENT OF THE TREASURY Submission for OMB Review; Comment Request AGENCY: Department of the Treasury. ACTION: Notice. … DATES: Comments should be received on or before December 28, 2015 to be assured of consideration.

    80 FR 74219Treasury Department
  • Announcement of National Customs Automation Program Test Regarding Reconciliation

    Federal Register · Notice · Feb 6, 1997

    Comments concerning the test must be received on or before May 1, 1997. … Section 637 of the Act amends Section 484 of the Tariff Act of 1930 by establishing a new subsection (b) entitled ``Reconciliation.'' Reconciliation is a planned component of NCAP.

    62 FR 5673Treasury DepartmentCustoms Service
  • Magnetic Media Filing Requirements for Information Returns

    Federal Register · Rule · Jun 30, 1998

    L. 98-67, 97 Stat. 383; and section 7713 of the Revenue Reconciliation Act of 1989 (1989 Act), Pub. L. 101-239, 103 Stat. 2394. … After consideration of the comment, the proposed regulations are adopted as modified and the corresponding temporary regulations are removed. The comment is discussed below.

    63 FR 35517Treasury DepartmentInternal Revenue Service
  • Separate Share Rules Applicable to Estates

    Federal Register · Proposed Rule · Jan 6, 1999

    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.

    64 FR 790Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Forms 1065, 1065-B, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-S, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, 1120-POL and Related Attachments

    Federal Register · Notice · Mar 26, 2014

    ACTION: Notice and request for comments. … on proposed and continuing information collections, as required by the Paperwork Reduction Act of 1995 (PRA), Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)).

    79 FR 16859Treasury Department
  • Risk-Based Capital Standards; Collateralized Transactions

    Federal Register · Proposed Rule · Aug 16, 1996

    DATES: Comments must be received on or before October 15, 1996. … Comments will be available for inspection and photocopying at that address.

    61 FR 42565Treasury DepartmentComptroller of the Currency
  • Pilot Program on Sharing of Suspicious Activity Reports and Related Information With Foreign Branches, Subsidiaries, and Affiliates

    Federal Register · Proposed Rule · Jan 25, 2022

    FinCEN welcomes comments on whether this time period is sufficient to encourage participation in the pilot program during the timeframe allotted by Congress. … A final regulatory flexibility analysis will be conducted after consideration of comments received during the comment period. i.

    87 FR 3719Treasury DepartmentFinancial Crimes Enforcement Network
  • Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Requests

    Federal Register · Notice · Oct 22, 2021

    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 must be received on or before November 22, 2021.

    86 FR 58725Treasury Department
  • Proposed Removal of Temporary Regulations on a Partner's Share of a Partnership Liability for Disguised Sale Purposes

    Federal Register · Proposed Rule · Jun 19, 2018

    Because these proposed regulations do not impose a collection of information 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.

    83 FR 28397Treasury DepartmentInternal Revenue Service
  • Amendments Implementing Economic Growth and Regulatory Paperwork Reduction Act

    Federal Register · Rule · Apr 3, 1997

    Summary of Comments and Description of the Final Rule A. General Discussion of the Comments The public comment period on the interim final rule closed on January 27, 1997. … Act (CRA) regulations.15 This commenter also asserted that FRB Regulation B,16 which implements the Women's Business Ownership Act of 1988, also uses the $1 million annual receipts standard to determine

    62 FR 15819Treasury DepartmentThrift Supervision Office
  • Travel and Tour Activities of Tax Exempt Organizations

    Federal Register · Proposed Rule · Apr 23, 1998

    information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … N engages in a number of activities to accomplish its purposes, including offering courses and publishing periodicals and books.

    63 FR 20156Treasury DepartmentInternal Revenue Service
  • Valuation of Plan Distributions

    Federal Register · Rule · Apr 5, 1995

    These temporary regulations are issued to reflect changes to the applicable law made by the Retirement Protection Act of 1994 (RPA '94), which is part of the Uruguay Round Agreements Act of 1994. … deferral period, 4% for the following 8 years of the deferral period, and 4% for the remainder of the deferral period.

    60 FR 17216Treasury DepartmentInternal Revenue Service
  • Materials and Processes Authorized for the Treatment of Wine and Juice (2004R-517P)

    Federal Register · Rule · Sep 11, 2007

    Discussion of Comments During the public comment period, which closed on January 18, 2005, TTB received five comments on the temporary rule. … Regulatory Flexibility Act We certify that this regulation will not have a significant economic impact on a substantial number of small entities.

    72 FR 51707Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Municipal Securities Dealers

    Federal Register · Rule · May 28, 1998

    The OCC had previously published a notice of proposed rulemaking on January 16, 1998, and at that time requested comment on the [[Page 29093]] changes. 63 FR 2640. … The OCC received no comments and, therefore, is now issuing a final rule unchanged from its proposed rule.

    63 FR 29092Treasury DepartmentComptroller of the Currency

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