Documents

Partnership Mergers and Divisions

Federal Register · Rule · Jan 4, 2001

a collection of information requirement, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … Mader, Acting Deputy Commissioner of Internal Revenue. Approved: December 20, 2000. Jonathan Talisman, Acting Assistant Secretary of the Treasury.

Penalties for Underpayments of Deposits and Overstated Deposit Claims

Federal Register · Rule · Jun 15, 2001

Section 301.6656-1 reflects that, at the time it was revised, the penalty for underpayment of deposits was five percent of the amount of the underpayment without regard to the period during which the underpayment … Because this rule merely removes regulatory provisions made obsolete by statute, prior notice and comment and a delayed effective date are unnecessary and contrary to the public interest. 5 U.S.C. 553(

Procedures Governing the Border Release Advanced Screening and Selectivity (BRASS) Program

Federal Register · Proposed Rule · Feb 1, 2002

DATES: Comments must be received on or before April 2, 2002. ADDRESSES: Written comments may be addressed to, and inspected at, U.S. … Comments Before adopting these proposed regulations as a final rule, consideration will be given to any written comments timely submitted to Customs, including comments on the clarity of this proposed

Confidentiality of Suspicious Activity Reports

Federal Register · Proposed Rule · Mar 9, 2009

and related materials, and viewing the docket after the close of the comment period … Request for Comments The OTS welcomes comments on any aspect of these proposed amendments to the SAR rules.

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

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

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.

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.

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.

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.

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.

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.

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

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.

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.

Disclosure of Information to State Officials Regarding Tax-Exempt Organizations

Federal Register · Rule · Aug 16, 2022

receives or acts upon tax return information acquired from the IRS. … within the meaning of section 601(6) of the Regulatory Flexibility Act.

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

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.

Financial Crimes Enforcement Network; Imposition of Special Measures Against the Country of Nauru

Federal Register · Proposed Rule · Apr 17, 2003

Act) (Public Law 107-56) (the Act). … If an order is issued, it can remain in effect for 120 days, unless authorized by a regulation promulgated before the end of the 120-day period.

Imposition of Special Measures Against Burma

Federal Register · Rule · Apr 12, 2004

Section 311 of the USA PATRIOT Act On October 26, 2001, the President signed the Act into law. … The comment period for that notice closed on December 26, 2003. FinCEN received no comment letters on the proposed rule.