Documents

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

1,168 results

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  • Instructions for Form 1062

    Agency decision · Agency decision

    You are not required to obtain the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. … If you have comments concerning the accuracy 4 of these time estimates or suggestions for making this form simpler, we would be happy to hear from you.

    Internal Revenue Service
  • For use in preparing

    Agency decision · Agency decision

    • The CARES Act. • The Coronavirus Response and Relief Supplemental Appropriations Act, 2021. • The American Rescue Plan Act of 2021. … Comments and suggestions. We welcome your comments about this publication and suggestions for future editions. You can send us comments through IRS.gov/ FormComments.

    Internal Revenue Service
  • STATISTICAL INFORMATION FROM ADMINISTRATIVE RECORDS

    Agency decision · Agency decision

    Subsequently, the Revenue Act of 1916 required the annual publication of statistics, establishing a role for the SOI function. … Despite many revisions to the tax law, the original requirement of that Act continues today.

    Internal Revenue Service
  • Bulletin No. 2021–29

    Agency decision · Agency decision

    These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period. … We Welcome Comments About the Internal Revenue Bulletin If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to

    Internal Revenue Service
  • Sole Proprietorship Returns, Tax Year 2016

    Agency decision · Agency decision

    The American Recovery and Reinvestment Act of 2009 extended that level through 2009. … This was in accordance with the Small Business Jobs and Credit Act of 2010.

    Internal Revenue Service
  • Instructions for Form

    Agency decision · Agency decision

    the list of jurisdictions at home.treasury.gov/Policy-Issues/ Tax-Policy/Foreign-Account-Tax-Compliance-Act. … You can send us comments from IRS.gov/FormComments. You can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.

    Internal Revenue Service
  • Instructions for Form 172

    Agency decision · Agency decision

    If you waive the carryback period or do not use up all of the farming loss in the carryback period, you will have an NOL that 2 can be carried forward indefinitely until used up. … If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you.

    Internal Revenue Service
  • Office of Chief Counsel

    Agency decision · Agency decision

    lo-year period, by enacting new section 807(f). … In explaining the enactment of section 807(f), the Blue Book comments that "[glenerally, the rule for a change in basis in computing reserves will be applied to life insurance tax reserves only if there

    Internal Revenue Service
  • Department of the Treasury - Internal Revenue Service

    Agency decision · Agency decision

    Whether a plan amendment is reasonable and provides for only de minimis increases in plan liabilities in connection with an extension of an amortization period under § 412(c)(7)(B) (Rev. … Privacy Act and Paperwork Reduction Act Notice We ask for the information on this form to carry out the Internal Revenue laws of the United States.

    Internal Revenue Service
  • Instructions for Form 941-X (2023)

    Agency decision · Agency decision

    (EPSLA) or the Emergency Family and Medical Leave Expansion Act (Expanded FMLA), as enacted under the FFCRA and amended by the COVID-related Tax Relief Act of 2020. … You can send us comments from IRS.gov/FormComments. Or you can send your comments to: Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave.

    Internal Revenue Service
  • Bulletin No. 2024–20

    Agency decision · Agency decision

    All commenters are strongly encouraged to submit comments electronically. … All commenters are strongly encouraged to submit comments electronically.

    Internal Revenue Service
  • Instructions for Form 1024

    Agency decision · Agency decision

    Select the month your tax year (annual accounting period) ends. Your tax year is the 12-month period on which your annual financial records are based. Line 12. Person to contact. … K Comments and suggestions. If you have comments concerning the accuracy of these time estimates or suggestions for making Form 1024 simpler, we would be happy to hear from you.

    Internal Revenue Service
  • Instructions for Form 5307

    Agency decision · Agency decision

    Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. … You can send us comments from IRS.gov/FormComments. Or you can send your comments to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave.

    Internal Revenue Service
  • Instructions for Form

    Agency decision · Agency decision

    A new RIC filing a short period return must generally file by the 15th day of the 4th month after the short period ends. … Comments. If you have comments concerning the accuracy of these time estimates or suggestions for making these forms simpler, we would be happy to hear from you.

    Internal Revenue Service
  • Bulletin No. 2025–15

    Agency decision · Agency decision

    such acts. … We Welcome Comments About the Internal Revenue Bulletin If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to

    Internal Revenue Service
  • Bulletin No. 2026–16

    Agency decision · Agency decision

    such acts. … We Welcome Comments About the Internal Revenue Bulletin If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to

    Internal Revenue Service
  • Messages from the Chief and Deputy (2020)

    Agency decision · Agency decision

    During this same period, data loss incidents reported to the IRS has drastically increased. … It also sets forth the standards by which EEOC will review the sufficiency of agency Title VII and Rehabilitation Act programs, which include periodic agency self-assessments and the removal of barriers

    Internal Revenue Service
  • Application for Determination of

    Agency decision · Agency decision

    (See section 401(a)(28)(C)) For Paperwork Reduction Act Notice, see instructions. Cat. … If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you.

    Internal Revenue Service
  • Instructions for Form 1045

    Agency decision · Agency decision

    To the extent the NOL is a farming loss (defined earlier), the carryback period is 2 years. … If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you.

    Internal Revenue Service
  • Tax Evasion, Income Inequality and Opportunity Costs of Compliance

    Agency decision · Agency decision

    The average ETR increased from 9.5 percent for the period 1950-66 to 9.9 percent for the period 1967-86 (IRS, 2001, Table 8, p. 282). … Chih-Chin Ho for his assistance in deriving the modified wage gap and comments from two anonymous reviewers on an earlier version of this paper.

    Internal Revenue Service

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