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

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  • Guidance Under Section 817A Regarding Modified Guaranteed Contracts

    Federal Register · Rule · May 7, 2003

    Explanation and Summary of Comments Two comments were filed with the Office of the Chief Counsel of the Internal Revenue Service. … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    68 FR 24349Treasury DepartmentInternal Revenue Service
  • Information Returns; Winnings From Bingo, Keno, and Slot Machines

    Federal Register · Rule · Dec 30, 2016

    Regulatory Act, 25 U.S.C. 2701-2721, such as electronic bingo or electronic pull-tabs. … PART 7—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976 Par. 3.

    81 FR 96374Treasury DepartmentInternal Revenue Service
  • Advance Notice of Third-Party Contacts

    Federal Register · Proposed Rule · Mar 22, 2024

    ADDRESSES: Commenters are strongly encouraged to submit public comments electronically. … to the Regulatory Flexibility Act (5 U.S.C. chapter 6).

    89 FR 20371Treasury DepartmentInternal Revenue Service
  • Private Health Insurance; Transparency in Coverage; Extension of Comment Period

    Federal Register · Proposed Rule · Feb 25, 2026

    ACTION: Proposed rule; Extension of comment period. … DATES: The comment period for the December 23, 2025 proposed rule (90 FR 60432) is extended to March 2, 2026.

    91 FR 9212Treasury DepartmentInternal Revenue Service
  • EGRPRA Regulatory Review-Application and Reporting Requirements

    Federal Register · Rule · Nov 24, 2004

    Public Comment Procedures Public comment period. Several EGRPRA commenters urged OTS to make the public comment period consistent for all applications. … OTS has established a single comment period for all applications. OTS is establishing a standard public comment period of 30 days after the date of publication of the initial public notice.

    69 FR 68239Treasury DepartmentThrift Supervision Office
  • Agency Information Collection Activities: Information Collection Revision; Comment Request; Regulation C-Home Mortgage Disclosure Act

    Federal Register · Notice · Apr 21, 2022

    Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period. … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period. • Viewing Comments Electronically: Go to www.reginfo.gov.

    87 FR 23911Treasury DepartmentComptroller of the Currency
  • Business Combinations Under the Bank Merger Act

    Federal Register · Rule · Sep 25, 2024

    Two commenters suggested that the OCC consider extending the comment period in some instances, with one commenter suggesting that the OCC use an initial 60-day comment period for larger transactions. … Public Comment Period and Public Meetings A. Public Comment Period 1.

    89 FR 78207Treasury DepartmentComptroller of the Currency
  • Rules, Policies, and Procedures for Corporate Activities

    Federal Register · Rule · Nov 27, 1996

    While many commenters explicitly supported these reduced comment periods, several commenters thought that the OCC should apply the ten-day comment period more broadly. … and increases the comment period to 15 days.

    61 FR 60342Treasury DepartmentComptroller of the Currency
  • Effectiveness of Licensing Procedures for Exportation of Agricultural Commodities, Medicine, and Medical Devices to Sudan and Iran; Comment Request

    Federal Register · Proposed Rule · Mar 22, 2018

    Under the provisions of section 906(c) of the Act, OFAC must submit a biennial report to the Congress on the operation, during the preceding two-year period, of the licensing procedures required by section … Consideration of comments received after the end of the comment period cannot be assured. All comments made will be a matter of public record.

    83 FR 12513Treasury DepartmentForeign Assets Control Office
  • Personal Transactions in Securities

    Federal Register · Rule · Jun 1, 2007

    , and viewing the docket after the close of the comment period … In developing a final rule, OTS will consider all public comments it receives within that period. B.

    72 FR 30473Treasury DepartmentThrift Supervision Office
  • Margin and Capital Requirements For Covered Swap Entities

    Federal Register · Proposed Rule · Jun 24, 2011

    ACTION: Proposed rule; extension of comment period. … The proposed rule stated that the public comment period would close on June 24, 2011. 3 1   See 76 FR 27564. 2  Dodd-Frank Wall Street Reform and Consumer Protection Act, Public

    76 FR 37029Treasury DepartmentComptroller of the Currency
  • Reliance Standards for Making Good Faith Determinations

    Federal Register · Rule · Sep 25, 2015

    Most commenters responded affirmatively to this request and favored guidance setting forth a definite period for reliance on written advice, with most suggesting a period of generally two years (starting … test period.

    80 FR 57709Treasury DepartmentInternal Revenue Service
  • Miscellaneous Changes to Collection Due Process Procedures Relating to Notice and Opportunity for Hearing Upon Filing of Notice of Federal Tax Lien

    Federal Register · Rule · Oct 17, 2006

    On August 17, 2006, the Pension Protection Act of 2006, Public Law 109-280, 120 Stat. 780 (the PPA), was enacted. … The request, according to the comments, should be considered timely if it is perfected within the applicable time period.

    71 FR 60835Treasury DepartmentInternal Revenue Service
  • Registration of Mortgage Loan Originators

    Federal Register · Proposed Rule · Jun 9, 2009

    and related materials, and viewing the docket after the close of the comment period … The Agencies seek comment on whether this grace period is appropriate.

    74 FR 27386Treasury DepartmentComptroller of the Currency
  • Freedom of Information Act

    Federal Register · Proposed Rule · Apr 24, 2009

    and related materials, and viewing the docket after the close of the comment period … The OPEN Government Act states that the tolling period ends once an agency has received the requested information or resolved any fee issues.

    74 FR 18659Treasury DepartmentComptroller of the Currency
  • Transparency in Coverage

    Federal Register · Rule · Nov 12, 2020

    One commenter stated that drug prices frequently differ from period to period over the course of the year, as well as across pharmacy locations even within the same national pharmacy chain. … from different periods of time.

    85 FR 72158Treasury DepartmentInternal Revenue Service
  • Removal of the 36-Month Non-Payment Testing Period Rule

    Federal Register · Proposed Rule · Oct 15, 2014

    The Debt Collection Improvement Act of 1996 (1996 Act), Public Law 104-134 (110 Stat. 1321, 1321-368 through 1321-369 (1996)) was enacted on April 26, 1996. … Effective for discharges of indebtedness occurring after December 31, 1999, section 533(a) of the Ticket to Work and Work Incentives Improvement Act of 1999 (1999 Act), Public Law 106-170 (113 Stat. 1860

    79 FR 61791Treasury DepartmentInternal Revenue Service
  • Expanded Examination Cycle for Certain Small Insured Institutions

    Federal Register · Rule · Feb 12, 1997

    Comments must be received by April 14, 1997. … Procedure Act, 5 U.S.C. 551 et seq.

    62 FR 6449Treasury DepartmentComptroller of the Currency
  • Short-Term, Limited-Duration Insurance

    Federal Register · Rule · Aug 3, 2018

    and Addiction Equity Act of 2008, 3 the Newborns' and Mothers' Health Protection Act, 4 the Women's Health and Cancer Rights Act, 5 the Genetic Information Nondiscrimination Act of 2008 … The comment period on the proposed rule ended on April 23, 2018. The Departments received approximately 12,000 comments.

    83 FR 38212Treasury DepartmentInternal Revenue Service
  • Application Processing

    Federal Register · Proposed Rule · Nov 2, 2000

    • The date that the public comment period closes. … (f) The date that the public comment period closes.

    65 FR 66118Treasury DepartmentThrift Supervision Office

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