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

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  • UNITED STATES OF AMERICA

    Agency decision · Agency decision

    , Securities Act Rel. … NOTICE AND COMMENT PERIOD 103.

    Securities and Exchange Commission
  • This document has been submitted to the Office of the Federal Register (OFR) for

    Agency decision · Agency decision

    Regulatory Flexibility Act Under the Regulatory Flexibility Act (RFA) (5 U.S.C. chapter 6), it is hereby certified that these proposed regulations, if adopted, would not have a significant economic impact … 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

    Internal Revenue Service
  • SECURITIES AND EXCHANGE COMMISSION

    Agency decision · Agency decision

    herein (the “proposed rule change”). 3 The proposed rule change was published for comment in the Federal Register on June 20, 2025. 4 Section 19(b)(2) of the Act 5 provides that, within 45 days of the … The Commission finds it appropriate to designate a longer period within which to take action on the proposed rule change, the issues raised therein, and the comments received. 3 See Securities Exchange

    Securities and Exchange Commission
  • UNITED STATES OF AMERICA

    Agency decision · Agency decision

    NOTICE AND COMMENT PERIOD 103. … an email to rule-comments@sec.gov.

    Securities and Exchange Commission
  • UNITED STATES OF AMERICA

    Agency decision · Agency decision

    . § 201.1104, provides in relevant part, “[t]he order approving or disapproving the plan should be entered within 30 days after the end of the final period allowed for comments on the proposed plan unless … Thirty days from the end of the final period for comments on the Plan will lapse on January 25, 2025.

    Securities and Exchange Commission
  • SECURITIES AND EXCHANGE COMMISSION

    Agency decision · Agency decision

    received comment letters on the proposed rule change.6 The MSRB filed a response to comments on File No. … Comments on the proposed rule change are available at https://www.sec.gov/comments/sr-msrb-2025-01/srmsrb202501.htm. 4 See Notice, 90 FR at 26390. 5 See Exchange Act Release No. 103516 (July 22, 2025

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    Petitioners' Business Petitioners started Sta-Cool Air Conditioning & Heating, Inc. (Sta-Cool), in April 1973. … Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. No. 105-206, sec. 3001(a), 112 Stat. at 726.

    United States Tax Court
  • SECURITIES A N D EXCHANGE COMMISSION

    Agency decision · Agency decision

    Moriarty, Carter, Ledyard & Milburn, dated March 9,2005; PowerShares WilderHill Clean Energy Portfolio, letter from James A. … during which the NYSE is closed other than customary weekend and holiday closings, (b) any period during which trading on the NYSE is restricted, (c) any period during which an emergency exists as a result

    Securities and Exchange Commission
  • UNITED STATES OF AMERICA

    Agency decision · Agency decision

    NOTICE OF PROPOSED PLAN AND OPPORTUNITY FOR COMMENT 61. … Comments submitted by e-mail or via the Commission’s website should include “Administrative Proceeding File No. 3-20381 in the subject line. Comments received will be publicly available.

    Securities and Exchange Commission
  • UNITED STATES OF AMERICA

    Agency decision · Agency decision

    NOTICE AND COMMENT PERIOD 103. … to rule-comments@sec.gov.

    Securities and Exchange Commission
  • UNITED STATES TAX COUR T

    Agency decision · Agency decision

    Respondent's counsel said he had no comments . … Delaware Valley Citizens' Council for Clean-Air , 478 U .S . 546, 562 (1986) .

    United States Tax Court
  • Conformed to Federal Register version

    Agency decision · Agency decision

    See also Reopening of Comment Period for Position Reporting of Large Security-Based Swap Positions, Exchange Act Release No. 97762 (June 20, 2023), 88 FR 41338 (June 26, 2023) (proposing to require any … Retention Period of Recordkeeping Requirement Pursuant to 17 CFR 240.17a-4(b)(7) (“Exchange Act Rule 17a-4(b)(7)”), a broker-dealer must preserve for a period of not less than three years, the first two

    Securities and Exchange Commission
  • Conformed to Federal Register version

    Agency decision · Agency decision

    of time. 122 The final rule does not adopt transition periods or cure periods as recommended by commenters. … The commenter also recommended requiring periodic error trade testing and audits conducted by the second line-of-defense.

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    ’” - 17 Petitioner started receiving calls from journalists asking for comments. … Over a period of several months, Plaintiff made known to defendants BENEDEK, BERKUS, STEVENS, ZIMMER, and COSAY Plaintiff’s concerns that these acts and practices were wrongful and/or illegal and could

    United States Tax Court
  • UNITED STATES OF AMERICA

    Agency decision · Agency decision

    investors (the “Fair Fund”). 1 Securities Act Rel. … by using the Commission’s Internet comment form (http://www.sec.gov/litigation/admin.shtml); or 3. by sending an e-mail to rule-comments@sec.gov.

    Securities and Exchange Commission
  • Bulletin No. 2021–27

    Agency decision · Agency decision

    The IRS solicits comments concerning reasonable assumptions Schedule K-2/K-3 filers could make in determining whether and how to complete Schedules K-2 and K-3 for years after the transition period and … All commenters are strongly encouraged to submit public comments electronically.

    Internal Revenue Service
  • UNITED STATES OF AMERICA

    Agency decision · Agency decision

    the Commission or the hearing officer, by written order, allows a longer period for good cause shown.” 1 Exchange Act Rel. … Thirty days from the end of the final period for comments on the Plan will lapse on June 21, 2023.

    Securities and Exchange Commission
  • Administrative Review Board

    Agency decision · Agency decision

    This case arises under the employee protection provision of the Immigration and Nationality Act (INA or the Act).1 Jason L. … Act (33 U.S.C. § 1367), the Toxic Substances Control Act (15 U.S.C. § 2622), the Solid Waste Disposal Act (42 U.S.C. § 6971), the Clean Air Act 75 13 Supreme Court in Price Waterhouse v.

    Department of Labor
  • Conformed to Federal Register Version

    Agency decision · Agency decision

    part of the integrated disclosure initiative to be the repository for the nonfinancial statement disclosure to be included in Securities Act registration statements and Exchange Act periodic reports. … Request for Comment 114. Should we adopt the proposed period for filing non-public submissions? 115.

    Securities and Exchange Commission
  • T.C. Summary Opinion 2016-7

    Agency decision · Agency decision

    The education must be furnished during an academic period beginning in the taxable year. See sec. 25A(i)(1). … We find that petitioner acted with reasonable cause and in good faith with respect to these claimed deductions.

    United States Tax Court

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