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Limitations on the Importation of Net Built-In Losses
Federal Register · Proposed Rule · Sep 9, 2013
and Budget in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)) under control number 1545-2019. … During the entirety of this period, A1 constitutes debt-financed property (as defined in section 514).
78 FR 54971Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Jul 24, 2012
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), and section 733 of the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (the Act).
77 FR 43418Treasury DepartmentCommunity Development Financial Institutions FundFederal Register · Notice · Aug 12, 2004
of 2000 (the Act). … more of the four application sections), varies significantly from the median of the reviewers' total base scores or section scores for such application, the Fund may, in its sole discretion, obtain the comments
69 FR 49947Treasury DepartmentCommunity Development Financial Institutions FundFederal Register · Proposed Rule · Jul 25, 2022
Comments received by mail will be considered timely if they are postmarked on or before the comment date. … The www.regulations.gov site will accept comments until 11:59 p.m. eastern time on the comment due date.
87 FR 44049Treasury DepartmentModifications to Subpart F Treatment of Aircraft and Vessel Leasing Income
Federal Register · Rule · Jul 3, 2008
The regulations reflect statutory changes made by section 415 of the American Jobs Creation Act of 2004 (AJCA). … Carlino at (202) 622-3840; concerning submissions of comments, Richard A. Hurst at Richard.A.Hurst@irscounsel.treas.gov (not toll-free numbers).
73 FR 38113Treasury DepartmentInternal Revenue ServiceGuidance for Determining Stock Ownership
Federal Register · Rule · Jan 17, 2014
After a period of time, the buyer may sell its stock of the foreign acquiring corporation pursuant to a public offering. … It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations.
79 FR 3094Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Apr 15, 2005
In addition, section 1111 of the Homeland Security Act of 2002 (Pub. … 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).
70 FR 19880Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauCapital and Accounting Standards
Federal Register · Notice · Jan 17, 1997
of 1991 (RTC Act), in the 50 percent risk-weight category. … The transfer can result in a gain or loss in the current period. The banking agencies do not follow GAAP.
62 FR 2711Treasury DepartmentThrift Supervision OfficeFederal Register · Rule · Dec 21, 2001
Administrative Procedure Act; Riegle Community Development and Regulatory Improvement Act of 1994 OTS finds that there is good cause to dispense with prior notice and comment on this final rule and … Revise the last sentence of § 563g.18(a) to read as follows: § 563g.18 Current and periodic reports.
66 FR 65817Treasury DepartmentThrift Supervision OfficeFederal Register · Rule · Mar 19, 2013
No public hearing on the 2008 proposed regulations was requested or held; however, comments were received. All comments are available at www.regulations.gov or upon request. … PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 8.
78 FR 17053Treasury DepartmentInternal Revenue ServiceTreasury Tax and Loan Depositaries and Payment of Federal Taxes
Federal Register · Proposed Rule · Sep 30, 1996
DATES: Comments must be received on or before November 29, 1996. ADDRESSES: Comments or inquiries may be mailed to Cynthia L. … Comments The FMS invites comments on all aspects of these proposed regulations.
61 FR 51186Proposed RuleTreasury DepartmentFederal Register · Proposed Rule · May 5, 2025
period for this NPRM strikes an appropriate balance between ensuring sufficient time for notice to the public and opportunity for comment on the proposed rule, while minimizing undue risk posed to the … 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
90 FR 18934Treasury DepartmentFinancial Crimes Enforcement NetworkFederal Register · Proposed Rule · Mar 6, 2014
Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act is not required. … 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.
79 FR 12868Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Oct 22, 1996
Accordingly, pursuant to 5 U.S.C. 553(a)(2), the notice, public comment and delayed effective date provisions of the Administrative Procedure Act do not apply. … As no notice of proposed rulemaking is required, the provisions of the Regulatory Flexibility Act (5 U.S.C. 601, et seq.) do not apply.
61 FR 54908Treasury DepartmentFiscal ServiceFederal Register · Rule · Jun 30, 2003
OF SOAP AND CLEANING MATERIALS, P.O. Box 12025, Tripoli, Libya; (branch) P.O. … SUDAN AIR), P.O.
68 FR 38844Treasury DepartmentForeign Assets Control OfficeSpecial Depreciation Allowance
Federal Register · Rule · Sep 8, 2003
The regulations reflect changes to the law made by the Job Creation and Worker Assistance Act of 2002 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. … by section 201 of the Jobs and Growth Tax Relief Reconciliation Act of 2003, Public Law 108-27 (117 Stat. 752).
68 FR 52986Treasury DepartmentInternal Revenue ServiceSource of Income from Certain Space and Ocean Activities; Also, Source of Communications Income
Federal Register · Proposed Rule · Jan 17, 2001
Congress enacted section 863(d) and section 863(e) as part of the Tax Reform Act of 1986 (Public Law 99-514, 100 Stat. 2085) (the 1986 Act). … A period of 10 minutes will be allotted to each person for making comments.
66 FR 3903Treasury DepartmentInternal Revenue ServicePrivacy Act of 1974: Systems of Records
Federal Register · Notice · Nov 9, 1995
Records are periodically updated and maintained as long as needed. … Records are periodically updated when a contract is modified.
60 FR 56648Treasury DepartmentFederal Register · Proposed Rule · Dec 7, 2016
Comments and Requests for Public Hearing Before these proposed regulations are adopted as final regulations, consideration will be given to any comments that are submitted timely to the IRS as prescribed … The Treasury Department and the IRS request comments on all aspects of the proposed rules. All comments will be available at www.regulations.gov or upon request.
81 FR 88562Treasury DepartmentInternal Revenue ServiceReduction of Foreign Tax Credit Limitation Categories Under Section 904(d)
Federal Register · Rule · Apr 7, 2011
No written comments were received. A public hearing was not requested and none was held. This Treasury decision adopts the proposed regulation with the changes discussed in this preamble. … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.
76 FR 19268Treasury DepartmentInternal Revenue Service
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