Documents

Unified Rule for Loss on Subsidiary Stock

Federal Register · Proposed Rule · Jan 23, 2007

However, the IRS and Treasury Department continue to study the issue and invite further comments. d. Netting of items from different tax periods. … (4) Period of applicability.

Rules for Supervisory Approval of Penalties

Federal Register · Rule · Dec 23, 2024

Unfunded Mandates Reform Act Section 202 of the Unfunded Mandates Reform Act of 1995 (UMRA) requires that agencies assess anticipated costs and benefits and take certain other actions before issuing a … Congressional Review Act Pursuant to the Congressional Review Act (5 U.S.C. 801 et seq. ), the Office of Information and Regulatory Affairs has designated this rule as not a “major rule,” as defined

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

Guidance Regarding Elections Relating to Foreign Currency Gains and Losses

Federal Register · Proposed Rule · Aug 20, 2024

Commenters are strongly encouraged to submit public comments electronically. … Regulatory Flexibility Act Pursuant to the Regulatory Flexibility Act (5 U.S.C. chapter 6) (“RFA”), it is hereby certified that these proposed regulations would not have a significant economic impact

``Know Your Customer'' Requirements

Federal Register · Proposed Rule · Dec 7, 1998

Comments Sought The OCC invites comment on any aspect of the proposed regulation, and specifically seeks comment on the following issues: 1. … Paperwork Reduction Act The OCC invites comment on: (1) Whether the proposed collections of information contained in this notice of proposed rulemaking are necessary for the proper performance

Reporting, Procedures and Penalties Regulations

Federal Register · Rule · May 10, 2024

ACTION: Interim final rule; request for comments. … Additional responses to public comments.

Federal Claims Collection Standards

Federal Register · Proposed Rule · Dec 31, 1997

DATES: Comments must be received on or before March 2, 1998. … Agencies may extend this 30-day period on a case-by-case basis.

Alteration of Labels on Containers of Distilled Spirits, Wine, and Beer

Federal Register · Proposed Rule · Jan 4, 1995

Federal Alcohol Administration Act Section 105(e) of the Federal Alcohol Administration Act (FAA Act), 27 U.S.C. … the 60-day comment period.

Public Information Collection Requirements Submitted to OMB for Review

Federal Register · Notice · Apr 13, 1995

The Department of Treasury has submitted the following public information collection requirement(s) to OMB for review and clearance under the Paperwork Reduction Act of 1980, Public Law 96-511. … Comments regarding this information collection should be addressed to the OMB reviewer listed and to the Treasury Department Clearance Officer, Department of the Treasury, Room 2110, 1425 New York Avenue

Rules for Home Construction Contracts

Federal Register · Proposed Rule · Aug 4, 2008

, 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.

Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple TTB Information Collection Requests

Federal Register · Notice · Aug 30, 2017

The public is invited to submit comments on these requests. DATES: Comments should be received on or before September 29, 2017 to be assured of consideration. … Under these authorities, the TTB wine regulations in 27 CFR part 24 require wine premises to file periodic operations reports on form TTB F 5120.17.

Toxic Substance Control Act Chemical Substance Import Certification Process Revisions

Federal Register · Proposed Rule · Aug 29, 2016

See ADDRESSES above for information on how to submit comments. … Act are inapplicable.

Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act

Federal Register · Proposed Rule · Dec 7, 2018

Public Comment period closes on 12/10/18.   … Public Comment period closes on 12/10/18.  

Application of Section 250(b)(3)(A)(i)(VII) to Sales or Other Dispositions of Property

Federal Register · Proposed Rule · Aug 20, 2026

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 … Unfunded Mandates Reform Act Section 202 of the Unfunded Mandates Reform Act of 1995 requires that agencies assess anticipated costs and benefits and take certain other actions before issuing a final

Proposed Establishment of the Nine Lakes of East Tennessee Viticultural Area

Federal Register · Proposed Rule · Sep 20, 2023

SUPPLEMENTARY INFORMATION: Background on Viticultural Areas TTB Authority Section 105(e) of the Federal Alcohol Administration Act (FAA Act), 27 U.S.C. 205(e), authorizes the Secretary of the Treasury … 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).

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.

Stock Transfer Rules: Carryover of Earnings and Taxes

Federal Register · Rule · Aug 8, 2006

periods in which it was a CFC. … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Proposed Information Collections; Comment Request (No. 80)

Federal Register · Notice · Sep 3, 2020

SUMMARY: As part of our continuing effort to reduce paperwork and respondent burden, and as required by the Paperwork Reduction Act of 1995, we invite comments on the proposed or continuing information … • Mail: Send comments to the Paperwork Reduction Act Officer, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW, Box 12, Washington, DC 20005.

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(

User Fees for Installment Agreements

Federal Register · Rule · Dec 2, 2016

The Independent Offices Appropriations Act of 1952 (IOAA), which is codified at 31 U.S.C. 9701, authorizes agencies to prescribe regulations establishing user fees for services provided by the agency. … The extension of the time period for full pay agreements is unrelated to the proposed increase in the user fees for installment agreements.