Documents

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

6,519 results

0.44s

  • Anticounterfeiting Consumer Protection Act: Customs Entry Documentation

    Federal Register · Proposed Rule · Nov 16, 1999

    The proposal was published in the Federal Register on September 13, 1999, and the comment period was scheduled to expire on November 12, 1999. … Accordingly, the period of time for the submission of comments is being extended 30 days. Comments are now due on or before December 13, 1999. Dated: November 9, 1999. Stuart P.

    64 FR 62135Treasury DepartmentCustoms Service
  • Supplemental Standards for Ethical Conduct for Employees of the Department of the Treasury

    Federal Register · Rule · Sep 30, 2011

    shorter period does not compromise business confidential information. … Unfunded Mandates Reform Act Section 202 of the Unfunded Mandates Reform Act of 1995 (Unfunded Mandates Act) requires an agency to prepare a budgetary impact statement before promulgating a rule that

    76 FR 60707Treasury DepartmentFinancial Research Office
  • Postponement of Certain Tax-Related Deadlines by Reason of Presidentially Declared Disaster or Terroristic or Military Actions

    Federal Register · Proposed Rule · Jul 15, 2008

    a time period of up to one year for performance of the act. … comments that are submitted timely to the IRS.

    73 FR 40471Treasury DepartmentInternal Revenue Service
  • Special Rules Under Section 417(a)(7) for Written Explanations Provided by Qualified Retirement Plans After Annuity Starting Dates

    Federal Register · Rule · Jul 16, 2003

    Several commentators suggested that an adjustment for interest should not be required where the period between the retroactive annuity starting date and the date payments begin was less than three or four … Further, to address concerns raised by commentators, these regulations provide that plan distributions may be considered to be a series of substantially equal periodic payments for purposes of section

    68 FR 41906Treasury DepartmentInternal Revenue Service
  • Disclosure of Returns and Return Information to Designee of Taxpayer

    Federal Register · Rule · May 7, 2013

    The commentator agreed that the period for submission of authorizations to allow for the disclosure of taxpayer information to third-party designees should be expanded. … The commentator specifically suggested that any reasonable time period beyond 120 days also be considered.

    78 FR 26506Treasury DepartmentInternal Revenue Service
  • Limitation on Use of the Nonaccrual-Experience Method of Accounting Under Section 448(d)(5)

    Federal Register · Rule · Sep 4, 2003

    SUPPLEMENTARY INFORMATION: Paperwork Reduction Act These regulations are being issued without prior notice and public procedure pursuant to the Administrative Procedure Act (5 U.S.C. 553). … test period.

    68 FR 52496Treasury DepartmentInternal Revenue Service
  • Disclosure of Returns and Return Information to Designee of Taxpayer

    Federal Register · Proposed Rule · Mar 18, 2011

    When an agency issues a rulemaking proposal, the Regulatory Flexibility Act (5 U.S.C. chapter 6), requires the agency to “prepare and make available for public comment an initial regulatory flexibility … A period of 10 minutes will be allotted to each person for the making of comments.

    76 FR 14827Treasury DepartmentInternal Revenue Service
  • Application of Section 6404(g) of the Internal Revenue Code Suspension Provisions

    Federal Register · Proposed Rule · Jun 21, 2007

    The proposed regulations reflect changes to the law made by the Internal Revenue Service Restructuring and Reform Act of 1998, the American Jobs Creation Act of 2004, the Gulf Opportunity Zone Act … A period of ten minutes will be allotted to each person for making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed.

    72 FR 34199Treasury DepartmentInternal Revenue Service
  • Elimination of Statistical Classes for Large Cigars (2000R-410P)

    Federal Register · Proposed Rule · Nov 5, 2002

    This proposed rule complies with the Administrative Procedure Act by publishing this notice in the Federal Register and giving at least a 30-day period for comment on the proposed rules. … Does the Paperwork Reduction Act Apply to This Proposed Rule? The Paperwork Reduction Act of 1995, 44 U.S.C.

    67 FR 67340Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Deferral of Duty on Large Yachts Imported for Sale

    Federal Register · Proposed Rule · Jun 15, 2000

    Comments submitted will be available for public inspection in accordance with the Freedom of Information Act (5 U.S.C. 552), § 1.4, Treasury Department Regulations (31 CFR 1.4), and § 103.11(b), Customs … Comments should be submitted within the time frame that comments are due regarding the substance of the proposal.

    65 FR 37501Treasury DepartmentCustoms Service
  • Red Hill (Oregon) Viticultural Area (2001R-88P)

    Federal Register · Proposed Rule · Apr 24, 2003

    We are acting on a request to extend the comment period in order to provide sufficient time for all interested parties to respond to the issues raised in the notice. … The comment period ended on December 30, 2002. Before the close of the comment period, TTB received a request from Mr.

    68 FR 20090Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Limitations on Corporate Net Operating Loss Carryforwards

    Federal Register · Uncategorized Document · Mar 18, 1994

    with the Paperwork Reduction Act (44 U.S.C. 3504(h)) under control number 1545-1275. … It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) and the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply to these regulations, and therefore

    Treasury Department
  • Shared National Credit Data Collection Modernization Extension of Comment Period

    Federal Register · Notice · Feb 15, 2005

    ACTION: Request for comments; extension of comment period. … Williams, Acting Comptroller of the Currency.

    70 FR 7737Treasury DepartmentComptroller of the Currency
  • Economic Sanctions Enforcement Procedures for Banking Institutions

    Federal Register · Rule · Jan 12, 2006

    Though this interim final rule becomes effective in 30 days, OFAC is soliciting comments for a 60-day period with a view to improving its enforcement procedures. … Periodic Institutional Review A.

    71 FR 1971Treasury DepartmentForeign Assets Control Office
  • Nonaccrual-Experience Method of Accounting Under Section 448(d)(5)

    Federal Register · Rule · Sep 6, 2006

    Section 448(d)(5) was enacted by section 801 of the Tax Reform Act of 1986 (Pub. L. 99-514, 100 Stat. 2085) and was amended by section 403 of the Job Creation and Worker Assistance Act of 2002 (Pub. … Miller, Acting Deputy Commissioner for Services and Enforcement. Approved: August 30, 2006. Eric Solomon, Acting Deputy Assistant Secretary of the Treasury (Tax Policy).

    71 FR 52430Treasury DepartmentInternal Revenue Service
  • Consideration of Updates to Trade Practice Regulations

    Federal Register · Proposed Rule · Jun 5, 2023

    ACTION: Advance notice of proposed rulemaking; extension of comment period. … TTB believes that this 30-day extension of the comment period, in addition to the time that the comment period has been open since November 2022, will be of sufficient length to allow interested parties

    88 FR 36515Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Section 411(d)(6) Protected Benefits

    Federal Register · Rule · Aug 9, 2006

    However, in light of the comments, these final regulations provide a limited exception from the requirement in the 2005 proposed regulations for a plan changing its vesting computation period. … period.

    71 FR 45379Treasury DepartmentInternal Revenue Service
  • Amended Procedure for Refunds of Harbor Maintenance Fees Paid on Exports of Merchandise

    Federal Register · Rule · May 13, 2002

    Comment: One commenter indicated that exporters may be disinclined to accept Customs invitation to withdraw Freedom of Information Act (FOIA) requests. … These commenters contended that the 90-day protest filing period should commence upon expiration of the 120-day refund request refiling period.

    67 FR 31948Treasury DepartmentCustoms Service
  • Certain Investments in the United States by Foreign Persons and Certain Transactions by Foreign Persons Involving Real Estate in the United States

    Federal Register · Rule · Jan 6, 2022

    Summary of Comments During the public comment period, the Treasury Department received two comments to the proposed rule. The Treasury Department considered each submitted comment. … All comments received by the end of the comment period are available on the public rulemaking docket at https://www.regulations.gov and addressed herein.

    87 FR 731Treasury DepartmentInvestment Security Office
  • Diversification Requirements for Certain Defined Contribution Plans

    Federal Register · Rule · May 19, 2010

    The commentator requested clarification that the restriction-free 90-day period does not cause a plan to violate the prohibition on imposing a restriction or condition with respect to employer securities … For example, it is permissible for a plan to limit divestiture rights for participants who are subject to section 16(b) of the Securities Exchange Act of 1934 (15 U.S.C. 78f) to a reasonable period (such

    75 FR 27927Treasury DepartmentInternal Revenue Service

Ask Donna what matters in the record.

She can read the source against your case and show you exactly where the answer came from.

Ask Donna

A word about cookies

We need a few to keep you signed in and the library working. The rest help us see which pages people use and where they get stuck. They stay off unless you say yes.