Documents

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

6,519 results

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  • Requirements Related to Surprise Billing; Part II

    Federal Register · Proposed Rule · Oct 7, 2021

    Please allow sufficient time for mailed comments to be received before the close of the comment period. … SUPPLEMENTARY INFORMATION: Inspection of Public Comments: All comments received before the close of the comment period are available for viewing by the public, including any personally identifiable

    86 FR 55756Treasury DepartmentInternal Revenue Service
  • The $500,000 Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers

    Federal Register · Rule · Sep 23, 2014

    Act (HIPAA) and that virtually identical definitions of the term health insurance coverage were added to the Public Health Service Act (PHSA) and the Employee Retirement Income Security Act (ERISA) at … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    79 FR 56892Treasury DepartmentInternal Revenue Service
  • Long-Term Debt Requirements for Large Bank Holding Companies, Certain Intermediate Holding Companies of Foreign Banking Organizations, and Large Insured Depository Institutions

    Federal Register · Proposed Rule · Sep 19, 2023

    The docket may be viewed after the close of the comment period in the same manner as during the comment period. Board: You may submit comments to the Board, identified by Docket No. … All comments may be accessible under the Freedom of Information Act.

    88 FR 64524Treasury DepartmentComptroller of the Currency
  • Extension of General Program Test for Transfer of International In-Transit Baggage

    Federal Register · Notice · Aug 27, 2001

    Air carriers that wish to participate in the test can apply to participate in the APIS program by contacting Mike Cronin, Acting Executive Associate Commissioner for the Office of Programs, U.S. … The application period was extended to May 26, 2000.

    66 FR 45077Treasury DepartmentCustoms Service
  • Provisions Pertaining to Certain Transactions by Foreign Persons Involving Real Estate in the United States

    Federal Register · Proposed Rule · Sep 24, 2019

    The Department of the Treasury is considering holding during the comment period a teleconference regarding the proposed rule for members of the public. … Section 709(b)(3) of the DPA also provides that all comments received during the public comment period be considered and the publication of the final regulation contain written responses to such comments

    84 FR 50214Treasury DepartmentInvestment Security Office
  • Single Entry for Split Shipments

    Federal Register · Rule · Feb 25, 2003

    Comment: Customs should adopt an alternative procedure under which it would grant blanket permission to importers to file the entry summary for an air split shipment in its entirety at the time of the … Comment: It is asked whether Customs will post the release of each part of a split shipment in the Air Automated Manifest System (AMS).

    68 FR 8713Treasury DepartmentCustoms Service
  • Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property

    Federal Register · Proposed Rule · Aug 21, 2006

    information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … The invoice received by X for the purchase of the car separately lists several options, including air conditioning, automatic transmission, antilock braking system, side impact air bags, power group, and

    71 FR 48590Treasury DepartmentInternal Revenue Service
  • Guidance on Clean Electricity Low-Income Communities Bonus Credit Amount Program

    Federal Register · Proposed Rule · Sep 3, 2024

    SUMMARY: This document contains proposed regulations concerning the program to allocate clean electricity low-income communities bonus credit amounts established pursuant to the Inflation Reduction Act … Regulatory Flexibility Act The Regulatory Flexibility Act (5 U.S.C. 601 et seq. ) (RFA) imposes certain requirements with respect to Federal rules that are subject to the notice and comment requirements

    89 FR 71193Treasury DepartmentInternal Revenue Service
  • Announcement of a National Customs Automation Program Test To Eliminate the Submission of the Paper Master Air Waybill Document

    Federal Register · Notice · Jan 31, 2003

    SUPPLEMENTARY INFORMATION: Background Title VI of the North American Free Trade Agreement Implementation Act (the Act), Pub. … Section 631 of the Act creates sections 411 through 414 of the Tariff Act of 1930 (19 U.S.C. 1411 through 1414), as amended, which define and list the existing and planned components of the NCAP (19 U.S.C

    68 FR 5072Treasury DepartmentCustoms Service
  • Deductions for Entertainment Use of Business Aircraft

    Federal Register · Rule · Aug 1, 2012

    The final regulations reflect statutory amendments under the American Jobs Creation Act of 2004 (AJCA) and the Gulf Opportunity Zone Act of 2005 (GOZA). … A commentator suggested that the rules for leases and charters to third parties should clarify that “charter period” includes “lease period,” that not only expenses but also flight hours or miles attributable

    77 FR 45480Treasury DepartmentInternal Revenue Service
  • Establishment of the Pine Mountain-Cloverdale Peak Viticultural Area

    Federal Register · Rule · Oct 27, 2011

    The comment period for Notice No. 112 closed on February 15, 2011. … comment periods.

    76 FR 66629Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Establishment of the San Antonio Valley Viticultural Area (2004R-599P)

    Federal Register · Rule · Jun 8, 2006

    According to the petitioners, the inland position of the San Antonio Valley and its basin shape act to block the intrusion of this marine air. … In that notice, TTB requested comments by July 18, 2005, from all interested persons. TTB received two comments in response to the notice.

    71 FR 33239Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Agency Information Collection Activities; Submission for OMB Review; Comment Request; Air Carrier Loan and Payroll Support Programs

    Federal Register · Notice · Apr 28, 2025

    DEPARTMENT OF THE TREASURY Agency Information Collection Activities; Submission for OMB Review; Comment Request; Air Carrier Loan and Payroll Support Programs AGENCY: Departmental Offices, U.S. … Specifically, as part of the loan and PSP agreements, applicants were required to maintain records for a period of five years or more, depending on the agreement type and period of performance, as well

    90 FR 17689Treasury Department
  • Proposed Collection; Comment Request for Forms 1065, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-S,1120-SF,1120-FSC,1120-L,1120-PC,1120-REIT,1120-RIC,1120-POL, and Related Attachments

    Federal Register · Notice · Sep 11, 2024

    ACTION: Notice and request for comments. … * Form 8936 Clean Vehicle Credit. * Form 8936 Sch A Clean Vehicle Credit Amount. Form 8936-A Qualified Commercial Clean Vehicle Credit.

    89 FR 73752Treasury DepartmentInternal Revenue Service
  • Lay Order Period; General Order; Penalties

    Federal Register · Proposed Rule · Jul 31, 1997

    statutory changes for air, land and sea carriers. … Comments Before adopting this proposed regulation as a final rule, consideration will be given to any written comments timely submitted to Customs.

    62 FR 40992Treasury DepartmentCustoms Service
  • Departmental Offices; Terrorism Risk Insurance Program

    Federal Register · Rule · Feb 28, 2003

    Please include your name, affiliation, address, e-mail address and telephone number in your comment. All comments should be captioned with “February 28, 2003 TRIA Comments.” … occurs to an air carrier or vessel or mission as defined in the Act, the loss would not be covered by the Program.

    68 FR 9804Treasury Department
  • Modification of General Program Test for Transfer of International In-Transit Baggage

    Federal Register · Notice · Jun 16, 2000

    Air carriers that wish to participate in the test can apply to participate in the APIS program by contacting Mike Cronin, Acting Associate Commissioner for Programs, U.S. … to operate under the test or contact Mike Cronin, Acting Associate Commissioner for Programs, U.S.

    65 FR 37828Treasury DepartmentCustoms Service
  • Deposits of Excise Taxes

    Federal Register · Proposed Rule · Feb 16, 2001

    In general, commentators from the air transportation industry requested that the one-month filing extension provided to those reporting communications, air transportation, and ozone-depleting chemical … a collection of information requirement, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    66 FR 10650Treasury DepartmentInternal Revenue Service
  • Risk-Based Capital Guidelines; Capital Adequacy Guidelines; Capital Maintenance: Asset-Backed Commercial Paper Programs and Early Amortization Provisions

    Federal Register · Proposed Rule · Oct 1, 2003

    Clean-up calls on third party assets. … Clean-up calls on third party assets.

    68 FR 56568Treasury DepartmentComptroller of the Currency
  • Requirements Related to Surprise Billing

    Federal Register · Rule · Aug 26, 2022

    the open negotiation period. … the open negotiation period.

    87 FR 52618Treasury DepartmentInternal Revenue Service

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