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Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations
Federal Register · Rule · Aug 1, 2011
The IRS received no comments in response to the notice of proposed rulemaking. No public hearing was requested or held. … for the period.
76 FR 45673Treasury DepartmentInternal Revenue ServiceAssumption of Partner Liabilities
Federal Register · Rule · Jun 24, 2003
On December 21, 2000, as part of the Community Renewal Tax Relief Act of 2000 (Appendix G of H.R. 4577, Consolidated Appropriations Act, 2001) Public Law 106-554, 114 Stat. 2763, 2763A-638 (2001) (the … Pursuant to section 7805(f) of the Code, these temporary regulations will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on their impact on small business
68 FR 37414Treasury DepartmentInternal Revenue ServiceReturns Required on Magnetic Media
Federal Register · Rule · Jan 12, 2005
The Treasury Department and the IRS invite comments from the public regarding the waiver provision in these regulations. … Eric Solomon, Acting Deputy Assistant Secretary of the Treasury. [FR Doc. 05-649 Filed 1-11-05; 8:45 am] BILLING CODE 4830-01-P
70 FR 2012Treasury DepartmentInternal Revenue ServicePrivacy Act of 1974, as amended; System of Records
Federal Register · Notice · Oct 26, 2001
You may inspect comments received at the same location. You may send your comments by facsimile transmission to FAX number 202-874-4448 or by electronic mail to regs.comments@occ.treas.gov. … Comments relating to this proposed rulemaking may be directed to the OCC as provided in the notice for that proposed action.
66 FR 54333Treasury DepartmentComptroller of the CurrencyFederal Register · Proposed Rule · May 12, 2009
Requests for Comments • Should intermediaries of money transmission services acting between two BSA regulated entities be removed from the definition of money transmitter? Related Regulations— G. … Unfunded Mandates Act of 1995 Statement Section 202 of the Unfunded Mandates Reform Act of 1995 (“Unfunded Mandates Act”), Public Law 104-4 (March 22, 1995), requires that an agency prepare a budgetary
74 FR 22129Treasury DepartmentFederal Register · Proposed Rule · Mar 27, 1995
DATES: Comments must be received by May 26, 1995. … (4) Expiration of notice period.
60 FR 15705Treasury DepartmentComptroller of the CurrencyDividend Equivalents From Sources Within the United States
Federal Register · Proposed Rule · Dec 5, 2013
in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … A period of 10 minutes will be allotted to each person for making comments. An agenda showing the schedule of the speakers will be prepared after the deadline for receiving outlines has passed.
78 FR 73128Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Jul 18, 2003
SUMMARY: Title I, subtitle C, section 121 of the Community Renewal Tax Relief Act of 2000 (the Act), as enacted by section 1(a)(7) of the Consolidated Appropriations Act, 2001 (Pub. … that is significantly shorter than the time period permitted by the Act; and (iv) in the case of an applicant proposing to purchase loans from CDEs, the applicant will require the CDE selling such
68 FR 42806Treasury DepartmentCommunity Development Financial Institutions FundFederal Register · Notice · Aug 8, 2014
L. 106-554) and amended by section 221 of the American Jobs Creation Act of 2004 (Pub. L. 108-357), section 101 of the Gulf Opportunity Zone Act of 2005 (Pub. … L. 109-432), section 733 of the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (Pub. L. 111-312), and the American Taxpayer Relief Act of 2012 (the Act).
79 FR 46503Treasury DepartmentCommunity Development Financial Institutions FundOffset of Tax Refund Payments To Collect Past-Due Support
Federal Register · Proposed Rule · Aug 4, 1998
DATES: Comments will be accepted until September 3, 1998. … SUPPLEMENTARY INFORMATION: Background Under the provisions of the Debt Collection Improvement Act of 1996 (DCIA), Pub.
63 FR 41688RuleTreasury DepartmentExtension of Time for Filing Returns
Federal Register · Rule · Nov 7, 2005
Therefore, it may be appropriate for pass-through entities to have a shorter extension period than their partners or shareholders. … PART 26—GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 Par. 19 .
70 FR 67356Treasury DepartmentGuidance Necessary To Facilitate Business Electronic Filing Under Section 1561
Federal Register · Rule · Dec 22, 2006
However, pursuant to the Tax Reform Act of 1969, Pub. … (ii) Insufficient statute of limitations period.
71 FR 76904Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Jan 11, 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 should be received on or before February 10, 2021 to be assured of consideration.
86 FR 2035Treasury DepartmentFederal Register · Rule · Jan 3, 1995
as the determination 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. … It has also 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 this regulation, and, therefore
60 FR 23Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Aug 26, 2004
Inapplicability of Prior Notice and Comment and Delayed Effective Date Requirements Because this final rule merely makes organizational and technical or conforming nonsubstantive amendments to improve … the layout of the regulations and to reflect the new name and organizational structure of TTB, no notice of proposed rulemaking and public comment period are required under 5 U.S.C. 553(b)(B).
69 FR 52421Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauFederal Register · Rule · Oct 9, 2014
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 on January 21, 2014.
79 FR 60954Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauMagnitsky Act Sanctions Regulations
Federal Register · Rule · Dec 21, 2017
transactions include payment of advances for information or informational materials not yet created and completed (with the exception of prepaid subscriptions for widely circulated magazines and other periodical … personal use, maintenance within any country including payment of living expenses and acquisition of goods or services for personal use, and arrangement or facilitation of such travel including nonscheduled air
82 FR 60507Treasury DepartmentForeign Assets Control OfficeFederal Register · Notice · Dec 19, 2019
The Department of the Treasury will submit the following information collection request 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 this request. DATES: Comments should be received on or before January 21, 2020 to be assured of consideration.
84 FR 69825Treasury DepartmentPublic Information Collection Requirements Submitted to OMB for Review
Federal Register · Notice · May 18, 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
60 FR 26764Treasury DepartmentSurrogate Foreign Corporations
Federal Register · Rule · Jun 12, 2012
It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. … McMahon, Acting Assistant Secretary of the Treasury (Tax Policy). [FR Doc. 2012-14237 Filed 6-7-12; 4:15 pm] BILLING CODE 4830-01-P
77 FR 34788Treasury DepartmentInternal Revenue Service
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