Documents

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

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  • Rules for Certain Rental Real Estate Activities

    Federal Register · Rule · Dec 22, 1995

    with the Paperwork Reduction Act (44 U.S.C. 3504(h)) under control number 1545-AS38. … 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,

    60 FR 66496Treasury DepartmentInternal Revenue Service
  • Substitute for Return

    Federal Register · Rule · Jul 18, 2005

    Section 1301(a) of the Taxpayer Bill of Rights Act of 1996, Pub. … Pursuant to section 7805(f) of the Code, this notice of proposed rulemaking was submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small businesses

    70 FR 41144Treasury Department
  • Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service (IRS) Information Collection Requests

    Federal Register · Notice · Mar 30, 2023

    ACTION: Notice of information collection, request for comment. … The public is invited to submit comments on these requests. DATES: Comments should be received on or before May 1, 2023 to be assured of consideration.

    88 FR 19189Treasury Department
  • Alternatives to the Use of External Credit Ratings in the Regulations of the OCC

    Federal Register · Proposed Rule · Nov 29, 2011

    and related materials, and viewing the docket after the close of the comment period … Comments Received on the ANPRs Notwithstanding the requirements of section 939A of the Dodd-Frank Act, a majority of commenters on the ANPRs said that the agencies should continue to use credit

    76 FR 73526Treasury DepartmentComptroller of the Currency
  • Consumer Protections for Depository Institution Sales of Insurance

    Federal Register · Rule · Dec 4, 2000

    These rules are published pursuant to section 47 of the Federal Deposit Insurance Act (FDIA), which was added by section 305 of the Gramm-Leach-Bliley Act (the G-L-B Act or Act). … Two commenters suggested that providing disclosures consistent with the E-Sign Act should suffice. Commenters did not support other modifications of the final rule to address the E-Sign requirements.

    65 FR 75822Treasury DepartmentComptroller of the Currency
  • Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules

    Federal Register · Proposed Rule · Mar 25, 2019

    Section 13522 of the Act amended section 101. … 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.

    84 FR 11009Treasury DepartmentInternal Revenue Service
  • Treatment of Certain Domestic Entities Disregarded as Separate From Their Owners as Corporations for Purposes of Section 6038A

    Federal Register · Rule · Dec 13, 2016

    in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)) under control number 1545-1191. … In addition to generally soliciting comments on all aspects of the proposed rules, the preamble to the proposed regulations specifically requested comments on possible alternative methods for reporting

    81 FR 89849Treasury DepartmentInternal Revenue Service
  • Reimbursed Entertainment Expenses

    Federal Register · Proposed Rule · Aug 1, 2012

    on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … The IRS and Treasury Department request comments on all aspects of the proposed rules. All comments will be available at www.regulations.gov or upon request.

    77 FR 45520Treasury DepartmentInternal Revenue Service
  • Privacy Act of 1974; System of Records

    Federal Register · Notice · Oct 3, 2007

    DATES: Comments must be received no later than November 2, 2007. … Comments received will be available for inspection by appointment at the library, U.S.

    72 FR 56434Treasury Department
  • Unsafe or Unsound Practices, Matters Requiring Attention

    Federal Register · Rule · Sep 1, 2026

    A few commenters asserted that the best reading of section 8 of the FDI Act is that the term “unsafe or unsound practice” applies only to practices, but not individual acts or failures to act, and that … Other Comments About MRAs In the proposal, the agencies noted that the agencies have often kept MRAs outstanding for a prolonged period of time after an institution has fully completed its remediation

    91 FR 56004Treasury DepartmentComptroller of the Currency
  • Class 9 Bonded Warehouse Procedures

    Federal Register · Proposed Rule · Jan 16, 2008

    DATES: Comments must be received on or before March 17, 2008. … Regulatory Flexibility Act CBP has prepared this section to examine the impacts of the proposed rule on small entities as required by the Regulatory Flexibility Act (“RFA”, See 5 U.S.C. 601-612)

    73 FR 2843Homeland Security DepartmentU.S. Customs and Border Protection
  • Assumption of Partner Liabilities

    Federal Register · Proposed Rule · Jun 24, 2003

    accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … Comments on the collection of information should be received by August 25, 2003.

    68 FR 37434Treasury DepartmentInternal Revenue Service
  • Use of Penalty Mail in the Location and Recovery of Missing Children

    Federal Register · Rule · Dec 13, 1999

    It also has been determined that section 553 (b) of the Administrative Procedure Act (5 U.S.C. … (e) Period of applicability. This section is applicablle December 13, 1999 through December 31, 2002. Robert E. Wenzel, Deputy Commissioner of Internal Revenue.

    64 FR 69398Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040X, 1040-SR and All Attachments and Related Forms

    Federal Register · Notice · Sep 30, 2019

    ACTION: Notice and request for comments. … Request for Comments Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record.

    84 FR 51712Treasury DepartmentInternal Revenue Service
  • Confidentiality of Suspicious Activity Reports

    Federal Register · Rule · Dec 3, 2010

    Comments on the Proposed Rule The comment period for the proposed rulemakings ended on June 8, 2009. … Unfunded Mandates Reform Act of 1995 Section 202 of the Unfunded Mandates Reform Act of 1995, Public Law 104-4 (2 U.S.C. 1532) (Unfunded Mandates Act), requires that an agency prepare a budgetary impact

    75 FR 75576Treasury DepartmentComptroller of the Currency
  • Loss Limitation Rules

    Federal Register · Rule · Mar 3, 2005

    with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)) under control number 1545-1774. … The IRS and Treasury Department have studied and are continuing to study those comments.

    70 FR 10319Treasury DepartmentInternal Revenue Service
  • REMIC Residual Interests-Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders)

    Federal Register · Rule · Aug 1, 2006

    Taxable income that must be recognized in excess of the economic income for a period is often called phantom income. … In the case of a REMIC, the early phantom income is generally offset by matching deductions (generally called phantom losses ) in later periods.

    71 FR 43363Treasury DepartmentInternal Revenue Service
  • Proposed Information Collections; Comment Request (No. 91)

    Federal Register · Notice · Nov 22, 2023

    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 continuing or proposed 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.

    88 FR 81531Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Submission for OMB Review; Comment Request

    Federal Register · Notice · Nov 18, 2010

    DEPARTMENT OF THE TREASURY Submission for OMB Review; Comment Request November 12, 2010. … section 42, and provide for the correction of administrative errors and omissions made in connection with allocations of low-income housing credit dollar amounts and recordkeeping within a reasonable period

    75 FR 70772Treasury Department
  • Financial Crimes Enforcement Network; Amendment to the Bank Secrecy Act Regulations-Requirement That Currency Dealers and Exchangers Report Suspicious Transactions

    Federal Register · Rule · Feb 10, 2003

    ) Act of 2001, Public Law 107-56. … The comment period for the Notice ended on December 16, 2002. FinCEN received one comment letter, submitted by a trade association of community banks.

    68 FR 6613Treasury Department

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