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Briefs, oral arguments, agency decisions and the Federal Register.
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Electronic Funds Transfers of Federal Deposits
Federal Register · Proposed Rule · Mar 23, 1999
information requirement on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … to be made for return periods beginning before January 1, 2000.
64 FR 13940Treasury DepartmentInternal Revenue ServiceAdditional Rules Regarding Base Erosion and Anti-Abuse Tax
Federal Register · Proposed Rule · Dec 6, 2019
The Tax Cuts and Jobs Act, Public Law 115-97 (2017) (the “Act”), which was enacted on December 22, 2017, added section 59A to the Code. … Public Comment period closed on 12/10/18.
84 FR 67046Treasury DepartmentInternal Revenue ServiceQualified Subchapter S Trust Election for Testamentary Trusts
Federal Register · Rule · Jul 17, 2003
The Small Business Job Protection Act of 1996 and the Taxpayer Relief Act of 1997 made changes to the applicable law. The final regulations affect S corporations and their shareholders. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.
68 FR 42251Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Mar 25, 2020
The docket may be viewed after the close of the comment period in the same manner as during the comment period. … The docket may be viewed after the close of the comment period in the same manner as during the comment period.
85 FR 16888Treasury DepartmentComptroller of the CurrencyMicro-Captive Listed Transactions and Micro-Captive Transactions of Interest
Federal Register · Proposed Rule · Apr 11, 2023
Congress enacted section 333 of the Protecting Americans from Tax Hikes Act of 2015 (PATH Act), div. … Although the Administrative Procedure Act (APA), 5 U.S.C. 551-559, does not require a response to those comments, the comments are described here in an effort to assist taxpayers in understanding the provisions
88 FR 21547Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Jul 29, 2026
This request for comments is being made pursuant to the Paperwork Reduction Act of 1995. DATES: Written comments are welcome and must be received on or before September 28, 2026. … Please submit comments by one method only. Comments will be reviewed consistent with the Paperwork Reduction Act of 1995 (PRA) and applicable OMB regulations and guidance.
91 FR 47915Treasury DepartmentFinancial Crimes Enforcement NetworkFederal Register · Proposed Rule · Jul 30, 1997
the comment period for the three proposed Bank Secrecy Act regulations for money services businesses published on May 21, 1997. … The last of these meetings is scheduled for August 15, 1997, four days before the original date of the expiration of the comment period.
62 FR 40779Treasury DepartmentIncentive-Based Compensation Arrangements
Federal Register · Proposed Rule · Jun 10, 2016
The docket may be viewed after the close of the comment period in the same manner as during the comment period. … Request for Comments V. Regulatory Analysis A. Regulatory Flexibility Act B. Paperwork Reduction Act C.
81 FR 37670Treasury DepartmentComptroller of the CurrencyLoans From a Qualified Employer Plan to Plan Participants or Beneficiaries
Federal Register · Proposed Rule · Jul 31, 2000
Electronic Signatures Act The Electronic Signatures in Global and National Commerce Act (114 Stat. 464) (the Electronic Signatures Act) was signed on June 30, 2000. … Comments are requested on the impact of the Electronic Signatures Act on the final regulations under section 72(p) that appear in this issue of the Federal Register and on any future guidance that
65 FR 46677Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · May 12, 2026
Description: The Tax Cuts and Jobs Act of 2017 (TCJA; Pub. … Section 70421 of the One Big Beautiful Bill Act (OBBBA, Pub.
91 FR 26249Treasury DepartmentCoronavirus State and Local Fiscal Recovery Funds
Federal Register · Rule · Nov 20, 2023
Comment date: Comments must be received on or before December 20, 2023. … Administrative Procedure Act The Administrative Procedure Act (APA), 5 U.S.C. 551 et seq., generally requires public notice and an opportunity for comment before a rule becomes effective.
88 FR 80584Treasury DepartmentAppraisals for Higher-Priced Mortgage Loans Exemption Threshold
Federal Register · Rule · Oct 30, 2019
For purposes of § 34.203(b)(2), the threshold amount in effect during a particular period is the amount stated in comment 203(b)(2)-3 for that period. … For purposes of § 226.43(b)(2), the threshold amount in effect during a particular period is the amount stated in comment 43(b)(2)-3 for that period.
84 FR 58013Treasury DepartmentComptroller of the CurrencySection 42, Low-Income Housing Credit Average Income Test Regulations
Federal Register · Rule · Oct 12, 2022
Commenters recommended various time periods, and also suggested that the time period run from the time of discovery of the noncompliance. … .; (D) The Rehabilitation Act of 1973, Pub.
87 FR 61489Treasury DepartmentInternal Revenue ServiceBusiness Combinations Under the Bank Merger Act
Federal Register · Proposed Rule · Feb 13, 2024
The docket may be viewed after the close of the comment period in the same manner as during the comment period. … public comments subsection would articulate the circumstances under which the OCC may extend the comment period from the usual 30-day comment period 28 pursuant to § 5.10(b)(2). 29 It also
89 FR 10010Treasury DepartmentComptroller of the CurrencyFederal Register · Rule · Apr 1, 2026
during periods of financial and non-financial stress. … The OCC agrees with commenters that institutions should proactively engage in risk management to develop the skills and strategies necessary to navigate periods of operational and market stress.
91 FR 16156Treasury DepartmentComptroller of the CurrencyExport Certificates for Lamb Meat Subject to Tariff-Rate Quota
Federal Register · Rule · Dec 13, 2000
The commenter asserted that the quota period for purposes of administering the tariff-rate quota for lamb meat should be based on the yearly period in which the lamb meat is entered or withdrawn for consumption … The commenter believed that basing the quota period and the validity of the export certificate on the date of exportation, rather than on the date of entry or withdrawal for consumption, represented a
65 FR 77816Treasury DepartmentCustoms ServiceFederal Register · Rule · Sep 25, 1998
Summary of Comments and Description of the Final Rule The public comment period on the proposed rule closed on May 26, 1998. The OTS received two comments on its proposal. … If you fail to act within the specified time period, the OTS may treat the notice as withdrawn [[Page 51275]] or may review the application based on the information provided.
63 FR 51272Treasury DepartmentThrift Supervision OfficeFederal Register · Proposed Rule · Oct 9, 2008
in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … A period of 10 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.
73 FR 59575Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Feb 22, 2017
ACTION: Notice and request for comment. … Comments: The OCC issued a notice for 60 days of comment concerning the collection on November 18, 2016, 81 FR 81863. No comments were received.
82 FR 11395Treasury DepartmentComptroller of the CurrencyMarital Deduction; Valuation of Interest Passing to Surviving Spouse
Federal Register · Proposed Rule · Dec 16, 1998
A third commentator suggested that a quantitative test would require a factual determination in each case and, as a result, the period of estate administration would be greatly prolonged. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.
63 FR 69248Treasury DepartmentInternal Revenue Service
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