Documents

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

6,771 results

1.15s

  • Taxpayer Identifying Numbers (TINs)

    Federal Register · Rule · May 29, 1996

    with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545-1461. … Under an agreement with the IRS, an acceptance agent could act as a conduit of information between the IRS and the applicant as suggested by the commentators or could take a more active role in the process

    61 FR 26788Treasury DepartmentInternal Revenue 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
  • 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
  • Certain Cash or Deferred Arrangements and Employee and Matching Contributions Under Employee Plans

    Federal Register · Uncategorized Document · Dec 23, 1994

    Treasury and the IRS continue to welcome comments concerning the regulations. 3. … It also has 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,

    Treasury Department
  • Guidance on the Determination of the Section 4968 Excise Tax Applicable to Certain Colleges and Universities

    Federal Register · Rule · Oct 15, 2020

    Act of (1995) (44 U.S.C. 3507(d)). … The IRS received no comments on Form 4720 during the comment period. Consequently, the IRS made Form 4720 available on December 9, 2016, for use by the public.

    85 FR 65526Treasury DepartmentInternal Revenue Service
  • Preemption Determination and Order

    Federal Register · Notice · Aug 5, 2003

    of 1994 (HOEPA), the Fair Housing Act, or the Equal Credit Opportunity Act. … Nor, contrary to these commenters' assertions, did Congress specifically endorse the presumptive application of state laws in the Riegle-Neal Act.

    68 FR 46264Treasury DepartmentComptroller of the Currency
  • 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
  • Guidance Necessary To Facilitate Business Electronic Filing

    Federal Register · Rule · Dec 19, 2003

    SUPPLEMENTARY INFORMATION:   Paperwork Reduction Act These regulations are being issued without prior notice and public procedure pursuant to the Administrative Procedure Act (5 U.S.C. 553). … PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 27.

    68 FR 70701Treasury DepartmentInternal Revenue Service
  • 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
  • Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service (IRS) Information Collection Requests

    Federal Register · Notice · Jun 26, 2025

    The public is invited to submit comments on these requests. DATES: Comments should be received on or before July 28, 2025 to be assured of consideration. … Treasury Regulations section 301.6708-1(c)(3)(ii) requires a material advisor requesting an extension of the 20-business-day period to provide certain information to the IRS to grant the extension.

    90 FR 27391Treasury Department
  • Delegation of Authority

    Federal Register · Rule · Mar 13, 2002

    Paperwork Reduction Act The provisions of the Paperwork Reduction Act of 1995, Pub. … No comments were received.

    67 FR 11230Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Financial Research Advisory Committee

    Federal Register · Notice · Mar 25, 2016

    SUPPLEMENTARY INFORMATION: Pursuant to the Federal Advisory Committee Act, (Pub. L. 92-463, 5 U.S.C. … The application period for interested candidates will extend to April 22, 2016.

    81 FR 16280Treasury Department
  • Taxpayer Assistance Orders

    Federal Register · Proposed Rule · Jul 27, 2009

    of 1998 (RRA 98), the Community Renewal Tax Relief Act of 2000, and the American Jobs Creation Act of 2004 (AJCA). … All comments will be available for public inspection and copying. A public hearing may be scheduled if requested in writing by any person who timely submits written comments.

    74 FR 36973Treasury DepartmentInternal Revenue Service
  • Accuracy-related Penalty

    Federal Register · Proposed Rule · Jan 4, 1995

    Persons who wish to present oral comments at the hearing must submit written comments, an outline of the topics to be discussed, and the time to be devoted to each topic by April 7, 1995. … 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.

    60 FR 406Treasury Department
  • 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
  • Departmental Offices; Civil Penalty Assessment for Misuse of Department of the Treasury Names, Symbols, Etc.

    Federal Register · Rule · Aug 6, 1997

    Published in the proposed rules section of this Federal Register, is a notice of proposed rulemaking inviting comments on the interim rule for a 60-day period following the publication date of this interim … Regulatory Flexibility Act The provisions of the Regulatory Flexibility Act do not apply because no notice of proposed rulemaking is required by 5 U.S.C. 553 or any other law.

    62 FR 42212Treasury Department
  • Guidance Under Section 1032 Relating to the Treatment of a Disposition by One Corporation of the Stock of Another Corporation in a Taxable Transaction

    Federal Register · Proposed Rule · Sep 23, 1998

    See Deficit Reduction Act of 1984, H.R. Rep. No. 432, 98th Cong., 2d. … A period of ten minutes will be allocated to each person for making comments.

    63 FR 50816Treasury DepartmentInternal Revenue Service
  • Section 367(d) Rules for Certain Repatriations of Intangible Property

    Federal Register · Proposed Rule · May 3, 2023

    ADDRESSES: Commenters are strongly encouraged to submit public comments electronically. … Regulatory Flexibility Act When an agency issues a rulemaking proposal, the Regulatory Flexibility Act (5 U.S.C. chapter 6) (“RFA”) requires the agency “to prepare and make available for public comment

    88 FR 27819Treasury DepartmentInternal Revenue Service
  • Expansion of the Red Hills Lake County Viticultural Area

    Federal Register · Rule · Feb 5, 2024

    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 for Notice No. 217 closed on January 27, 2023. In response to Notice No. 217, TTB received no comments.

    89 FR 7618Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Review of Bank Secrecy Act Regulations and Guidance

    Federal Register · Proposed Rule · Dec 15, 2021

    Comments received in response to this RFI will support FinCEN's efforts to conduct the review required by Section 6216 of the AML Act. … Government entities. 35  Section 6216(a)(2) of the AML Act. IV. Questions for Comment A. Safeguards To Protect the Financial System From Threats 1.

    86 FR 71201Treasury DepartmentFinancial Crimes Enforcement Network

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