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

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  • Bulletin No. 1997–48

    Agency decision · Agency decision

    1004 of the Act. … In light of the enactment of the Taxpayer Relief Act of 1997 (the Act) on August 5, 1997, other commentators have argued that the proposed timing amendments are no longer necessary to stop the abuses created

    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 Proposed Plan will lapse on November 3, 2025.

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    such an act. … However, respondent must still prove that the foundation managers knew the act was an act of self-dealing.

    United States Tax Court
  • SECURITIES AND EXCHANGE COMMISSION

    Agency decision · Agency decision

    Solicitation of Comments Interested persons are invited to submit written data, views and arguments concerning the foregoing, including whether the proposed rule change is consistent with the Act. … Comments may be submitted by any of the following methods: Electronic Comments: • Use the Commission’s internet comment form (https://www.sec.gov/rules/sro.shtml); or • Send an email to rule-comments

    Securities and Exchange Commission
  • SECURITIES AND EXCHANGE COMMISSION

    Agency decision · Agency decision

    Solicitation of Comments Interested persons are invited to submit written data, views and arguments concerning the foregoing, including whether the proposed rule change is consistent with the Act. … Comments may be submitted by any of the following methods: Electronic Comments: • Use the Commission’s internet comment form (https://www.sec.gov/rules/sro.shtml); or • Send an email to rule-comments

    Securities and Exchange Commission
  • Conformed to Federal Register version

    Agency decision · Agency decision

    Procedural and Other Matters The Administrative Procedure Act (“APA”) generally requires an agency to publish notice of a rulemaking in the Federal Register and provide an opportunity for public comment … Given the time constraints, a notice and comment period could not reasonably be completed before the December 14, 2025, compliance date.

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    such an act. … However, respondent must still prove that the foundation managers knew the act was an act of self-dealing.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    such an act. … However, respondent must still prove that the foundation managers knew the act was an act of self-dealing.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    such an act. … However, respondent must still prove that the foundation managers knew the act was an act of self-dealing.

    United States Tax Court
  • Conformed to Federal Register version

    Agency decision · Agency decision

    Public Comments We received eight comment letters on the Updating EDGAR Proposing Release. … period. 26 We did not receive any comments opposing this proposal.

    Securities and Exchange Commission
  • Federal Register / Vol. 71, No. 249 / Thursday, December 28, 2006 / Notices

    Agency decision · Agency decision

    FERC conferences are accessible under section 508 of the Rehabilitation Act of 1973. … On August 10, 2006, Southwestern published notice in the Federal Register (71 FR 45820), of a 60day comment period, together with a combined Public Information and Comment Forum, to provide an opportunity

    Federal Energy Regulatory Commission
  • UNITED STATES OF AMERICA

    Agency decision · Agency decision

    The Notice also advised that all persons desiring to comment on the Proposed Plan could submit their comments, in writing, within 30 days of the Notice. … The Commission received no comments on the Proposed Plan during the comment period. 3 4 Exchange Act Rel.

    Securities and Exchange Commission
  • Federal Register / Vol. 71, No. 45 / Wednesday, March 8, 2006 / Notices

    Agency decision · Agency decision

    Filers requesting a comment period shorter than the standard 21 days after the filed date must clearly state such request in the ‘‘Re:’’ section of the filing. … ES05__, Request for shortened comment period. February 28, 2006.

    Federal Energy Regulatory Commission
  • Bulletin No. 1996–51

    Agency decision · Agency decision

    Also included in this part are Bank Secrecy Act Administrative Rulings. … Comments Invited. Comments are invited on new section 220 of the Internal Revenue Code. Written comments are requested by March 16, 1997.

    Internal Revenue Service
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    It applied to sales of goods and services or lease rentals by any business operating on the Tribe's reservation; these include a gas station, a gift shop, a restaurant, a tourist village, and an air boat … Proc. 2014-35, 2014-26 I.R.B. 1110 (applicable in tax years for which the period of limitations under sec. 6511 had not expired); and the Tribal General Welfare Exclusion Act of 2014, Pub. L.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    It applied to sales of goods and services or lease rentals by any business operating on the Tribe's reservation; these include a gas station, a gift shop, a restaurant, a tourist village, and an air boat … Proc. 2014-35, 2014-26 I.R.B. 1110 (applicable in tax years for which the period of limitations under sec. 6511 had not expired); and the Tribal General Welfare Exclusion Act of 2014, Pub. L.

    United States Tax Court
  • Department of the Treasury (2020)

    Agency decision · Agency decision

    Comments and suggestions. We welcome your comments about this publication and suggestions for future editions. You can send us comments through IRS.gov/ FormComments. … The term “reserve component” means the: • Army National Guard of the United States, • Army Reserve, • Naval Reserve, • Marine Corps Reserve, • Air National Guard of the United States, • Air Force Reserve

    Internal Revenue Service
  • Bulletin No. 2023–24

    Agency decision · Agency decision

    REQUEST FOR COMMENTS The Treasury Department and the IRS invite comments on the guidance in this notice and any other aspect of section 305 of the SECURE 2.0 Act. … submit comments).

    Internal Revenue Service
  • Certain Required Minimum Distributions for 2021 and 2022

    Agency decision · Agency decision

    Comments received by the Treasury Department and the IRS The Treasury Department and the IRS provided a 90-day comment period for the proposed regulations. … During that period, some individuals who are owners of inherited IRAs or are beneficiaries under qualified defined contribution plans or section 403(b) plans submitted comments indicating that they thought

    Internal Revenue Service
  • SEQ 0107 JOB L36-001-005 PAGE-0003 COVER

    Agency decision · Agency decision

    .02 Comments by interested parties .03 Requests for DOL to submit comments .04 Right to comment if DOL declines to comment .05 Confidentiality of comments .06 Availability of comments .07 When comments … filed a comment.

    Internal Revenue Service

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