Documents

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

6,519 results

1.29s

  • Financial Crimes Enforcement Network; Provision of Banking Services to Money Services Businesses

    Federal Register · Proposed Rule · May 15, 2006

    ACTION: Advance notice of proposed rulemaking; extension of comment period. … The original comment period would have expired on May 9, 2006. The new extended comment period will expire on July 10, 2006. DATES: Comments must be submitted on or before July 10, 2006.

    71 FR 27980Treasury Department
  • Required Distributions From Qualified Plans and Individual Retirement Plans

    Federal Register · Proposed Rule · Dec 30, 1997

    in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … Accordingly, a regulatory flexibility analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required.

    62 FR 67780Treasury DepartmentInternal Revenue Service
  • Rescission of OCC Guidelines Establishing Standards for Recovery Planning by Certain Large Insured National Banks, Insured Federal Savings Associations, and Insured Federal Branches

    Federal 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 Currency
  • Miscellaneous Sections Affected by the Taxpayer Bill of Rights 2 and the Personal Responsibility and Work Opportunity Reconciliation Act of 1996

    Federal Register · Proposed Rule · Jan 2, 1997

    in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … copies) or electronic comments that are submitted timely to the IRS.

    62 FR 77Treasury Department
  • Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options; Reporting for Premium

    Federal Register · Rule · Apr 18, 2013

    )) (the Act). … In response to a comment, these final regulations use a semi-annual accrual period rather than an annual accrual period as the default accrual period.

    78 FR 23116Treasury DepartmentInternal Revenue Service
  • Section 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 Service
  • Gray Market Imports and Other Trademarked Goods

    Federal Register · Proposed Rule · Mar 26, 1998

    At the end of the 30-day comment period, Customs shall examine the request(s) and any comments from the public before issuing a determination on whether ``Lever-rule'' protection is granted. … At the end of the 30-day comment period, Customs shall examine the request(s) and any comments from the public before issuing a determination whether gray market protection is granted.

    63 FR 14662Treasury DepartmentCustoms Service
  • Interim Rules for Group Health Plans and Health Insurance Issuers Under the Newborns' and Mothers' Health Protection Act

    Federal Register · Rule · Oct 27, 1998

    Comment Date. Written comments on these interim rules are invited and must be received by the Departments on or before January 25, 1999. … Written comments on these interim rules are invited. D.

    63 FR 57546Treasury DepartmentInternal Revenue Service
  • Rehabilitation Credit Allocated Over a 5-Year Period

    Federal Register · Rule · Sep 18, 2020

    Two of the comments were supportive of the proposed regulations and did not provide any suggested revisions or additions. This summary of comments does not further address those comments. … The comment raised issues that the commenter believes the proposed regulations did not address.

    85 FR 58266Treasury DepartmentInternal Revenue Service
  • Renewal of Currently Approved Information Collection: Comment Request for Customer Satisfaction and Opinion Surveys, and Focus Group Interviews

    Federal Register · Notice · Dec 1, 2017

    ACTION: Notice and request for comments; extension of comment period. … The notice and request for comments relates to the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)).

    82 FR 57027Treasury DepartmentUnited States Mint
  • Tax Treatment of Cafeteria Plans

    Federal Register · Proposed Rule · Mar 23, 2000

    These commentators suggested that if one spouse makes an election change during an open enrollment period, a corresponding change should be permitted for the other spouse. … In response to these comments, the new proposed regulations provide that a cafeteria plan may permit an employee to make an election change, during a period of coverage, corresponding with an open enrollment

    65 FR 15587Treasury DepartmentInternal Revenue Service
  • Additional First Year Depreciation Deduction

    Federal Register · Rule · Sep 24, 2019

    Public Comment period closed on 9/18/18.   … Public Comment period closed on 6/4/18.  

    84 FR 50108Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Capital Adequacy Standards

    Federal Register · Notice · Feb 12, 2024

    SUMMARY: The OCC, as part of its continuing effort to reduce paperwork and respondent burden, invites comment on a continuing information collection, as required by the Paperwork Reduction Act of 1995 … You may review comments and other related materials that pertain to this information collection following the close of the 30-day comment period for this notice by the method set forth in the next bullet

    89 FR 9909Treasury DepartmentComptroller of the Currency
  • Economic Growth and Regulatory Paperwork Reduction Act of 1996 Amendments

    Federal Register · Rule · Jan 23, 2017

    For other transactions, the comment period starts when the public notice is published. … phrase “the 15th day after the close of the comment period,”; b.

    82 FR 8082Treasury DepartmentComptroller of the Currency
  • Economic Growth and Regulatory Paperwork Reduction Act of 1996 Amendments

    Federal Register · Proposed Rule · Mar 14, 2016

    , and viewing the docket after the close of the comment period. … phrase “the 15th day after the close of the comment period,”; b.

    81 FR 13608Treasury DepartmentComptroller of the Currency
  • Effect of the Family and Medical Leave Act on the Operation of Cafeteria Plans

    Federal Register · Rule · Oct 17, 2001

    SUMMARY: This document contains final regulations relating to cafeteria plans that reflect changes made by the Family and Medical Leave Act of 1993 (Act). … Commentators requested clarification regarding whether employers are required to obtain elections from employees who are on FMLA leave when an open enrollment period occurs.

    66 FR 52675Treasury DepartmentInternal Revenue Service
  • Entities Wholly Owned by Indian Tribal Governments

    Federal Register · Rule · Dec 16, 2025

    For Federal income tax purposes only, an entity may choose to apply § 301.7701-1(a)(4) to taxable periods beginning before January 1, 2026, for which the applicable period of limitations is open. … An entity may choose to apply paragraph (a)(4) of this section to taxable periods beginning before January 1, 2026, for which the applicable period of limitations is open.

    90 FR 58151Treasury DepartmentInternal Revenue Service
  • Customs Brokers

    Federal Register · Proposed Rule · Jun 29, 1999

    The comment period was scheduled to expire on June 28, 1999. DATES: Comments on the proposed revision must be received on or before July 28, 1999. … Accordingly, the period of time for the submission of comments is being extended 30 days. Comments are now due on or before July 28, 1999. Dated: June 23, 1999. Stuart P.

    64 FR 34748Treasury DepartmentCustoms Service
  • Levy Restrictions During Installment Agreements

    Federal Register · Proposed Rule · Apr 17, 2002

    The proposed regulations reflect changes to the law made by the Internal Revenue Service Restructuring and Reform Act of 1998. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    67 FR 18839Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities; Submission for OMB Review; Comment Request; Departmental Offices

    Federal Register · Notice · Sep 26, 2022

    information collections, as required by the Paperwork Reduction Act of 1995. … Treasury anticipates that a transition period would be implemented each time such reference data is updated. Would a one-year transition period be sufficient? 2.

    87 FR 58436Treasury Department

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.