Documents

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

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  • Guidance Under Section 1502; Amendment of Waiver of Loss Carryovers From Separate Return Limitation Years

    Federal Register · Rule · May 7, 2003

    These amended regulations are being issued without prior notice and public procedure pursuant to the Administrative Procedure Act (5 U.S.C. 553). … For applicability of the Regulatory Flexibility Act, please refer to the cross-reference notice of proposed rulemaking published elsewhere in this issue of the Federal Register .

    68 FR 24351Treasury DepartmentInternal Revenue Service
  • Bank Secrecy Act Regulations: Definition of “Monetary Instrument”

    Federal Register · Proposed Rule · Oct 17, 2011

    Inspection of comments: Public comments received electronically or through the U.S. … Regulatory Flexibility Act When an agency issues a rulemaking proposal, the Regulatory Flexibility Act (RFA) requires the agency to “prepare and make available for public comment an initial regulatory

    76 FR 64049Treasury DepartmentFinancial Crimes Enforcement Network
  • 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
  • Automatic Extension of Time To File Certain Information Returns and Exempt Organization Returns

    Federal Register · Rule · Dec 7, 2004

    No comments were received from the public in response to the notice of proposed rulemaking and no public hearing was requested or held. … The IRS and the Treasury Department did not intend to make any changes regarding the extension period for corporate filers of the Form 990-T.

    69 FR 70547Treasury 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
  • Establishment of the Tualatin Hills and Laurelwood District Viticultural Areas

    Federal Register · Rule · Jun 3, 2020

    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 August 19, 2019. Comments Received on the Proposed Tualatin Hills and Laurelwood District AVAs In response to Notice No. 181, TTB received a total of nine comments.

    85 FR 34095Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • 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
  • 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
  • Mali Sanctions Regulations

    Federal Register · Rule · Feb 7, 2020

    Subpart I—Paperwork Reduction Act 555.901 Paperwork Reduction Act notice. … Act of 1990 (Pub.

    85 FR 7223Treasury DepartmentForeign Assets Control Office
  • 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
  • Inflation-Indexed Debt Instruments

    Federal Register · Rule · Jan 6, 1997

    on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … Lubick, Acting Assistant Secretary of the Treasury. [FR Doc. 96-33398 Filed 12-31-96; 12:57 pm] BILLING CODE 4830-01-U

    62 FR 615Treasury DepartmentInternal Revenue Service
  • Withdrawal of Guidance Under Subpart F Relating to Partnerships and Branches and Issuance of New Guidance Under Subpart F Relating to Certain Hybrid Transactions

    Federal Register · Proposed Rule · Jul 13, 1999

    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.

    64 FR 37727Treasury DepartmentInternal Revenue Service
  • Removal of Allocation Rule for Disbursements From Designated Roth Accounts to Multiple Destinations

    Federal Register · Rule · May 18, 2016

    No comments were received regarding the proposed regulations. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    81 FR 31165Treasury DepartmentInternal Revenue Service
  • Imposition of Special Measures Against Myanmar Mayflower Bank and Asia Wealth Bank

    Federal Register · Rule · Apr 12, 2004

    L. 107-56) (the Act). … The comment period for that notice closed on December 26, 2003. FinCEN received no comment letters on the proposed rule.

    69 FR 19098Treasury DepartmentFinancial Crimes Enforcement Network
  • Guidance to Federal Financial Assistance Recipients on the Title VI Prohibition Against National Origin Discrimination Affecting Limited English Proficient Persons

    Federal Register · Notice · Mar 7, 2002

    Comments must be submitted on or before April 8, 2002. Treasury will review all comments and will determine what modifications to the policy guidance, if any, are necessary. … ADDRESSES: Interested persons should submit written comments to Ms. Marcia H.

    67 FR 10477Treasury Department
  • Agent for a Consolidated Group With Foreign Common Parent

    Federal Register · Rule · Jul 23, 2007

    Explanation of Provisions and Summary of Comments No comments were received responding to the notice of proposed rulemaking, and no public hearing was requested or held. … common parent becomes the agent for the group beginning the day after the transaction, at which time it becomes the agent for the group with respect to the entire consolidated return year (including the period

    72 FR 40066Treasury DepartmentInternal Revenue Service

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