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Substantial Business Activities
Federal Register · Rule · Jun 12, 2012
See, for example, Uniform Division of Income for Tax Purposes Act, §§ 10 and 11. … (11) The term testing period means the one-year period ending on the applicable date. (e) Treatment of partnerships.
77 FR 34785Treasury DepartmentInternal Revenue ServiceAmendments to the Iranian Assets Control Regulations
Federal Register · Rule · Jul 25, 2001
The period for submission of comments will close September 24, 2001. The Department will consider all comments received before the close of the comment period in developing final regulations. … Comments received after the end of the comment period will be considered if possible, but their consideration cannot be assured.
66 FR 38553Treasury DepartmentForeign Assets Control OfficeClear Reflection of Income in the Case of Hedging Transactions
Federal Register · Uncategorized Document · Jul 18, 1994
with the Paperwork Reduction Act (44 U.S.C. 3504(h)) under control number 1545-1412. … The preamble, however, solicited comments on this issue.
Treasury DepartmentInternal Revenue ServiceFederal Register · Proposed Rule · Jun 28, 2022
ADDRESSES: Commenters are strongly encouraged to submit public comments electronically. … A period of ten minutes will be allotted to each person for making comments (although this rule may be waived in unusual circumstances or for good cause shown).
87 FR 38331Treasury DepartmentInternal Revenue ServiceAllocation and Apportionment of Expenses Alternative Method for Determining Tax Book Value of Assets
Federal Register · Rule · Jan 30, 2006
A public hearing was held and comments were received. … Eric Solomon, Acting Deputy Assistant Secretary of the Treasury. [FR Doc. 06-766 Filed 1-27-06; 8:45 am] BILLING CODE 4830-01-P
71 FR 4813Treasury DepartmentInternal Revenue ServiceRules of Origin Applicable to Imported Merchandise; Extension of Comments
Federal Register · Uncategorized Document · Mar 10, 1994
Customs has been requested to extend the comment period to allow additional time to prepare responsive comments. The comment period is extended to July 5, 1994. … Accordingly, the period of time for the submission of comments is being extended to July 5, 1994. Dated: March 3, 1994. Stuart P. Seidel, Acting Director, Office of Regulations and Rulings.
Treasury DepartmentCustoms ServiceUtility Allowances Submetering
Federal Register · Rule · Mar 3, 2016
According to the commenter, most utility providers do not maintain utility information beyond the most recent 12-month period. … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.
81 FR 11104Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Sep 29, 2020
in existing Bank Secrecy Act regulations. … This request for comments is made pursuant to the Paperwork Reduction Act of 1995. DATES: Written comments are welcome, and must be received on or before November 30, 2020.
85 FR 61104Treasury DepartmentFinancial Crimes Enforcement NetworkProposed Establishment of the Virginia Peninsula Viticultural Area
Federal Register · Proposed Rule · Oct 1, 2020
SUPPLEMENTARY INFORMATION: Background on Viticultural Areas TTB Authority Section 105(e) of the Federal Alcohol Administration Act (FAA Act), 27 U.S.C. 205(e), authorizes the Secretary of the Treasury … The Alcohol and Tobacco Tax and Trade Bureau (TTB) administers the FAA Act pursuant to section 1111(d) of the Homeland Security Act of 2002, codified at 6 U.S.C. 531(d).
85 FR 61895Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauTerrorism Risk Insurance Program
Federal Register · Rule · Apr 18, 2003
All comments should be captioned with “April 18, 2003 Interim Final Rule TRIA Comments.” Please include your name, affiliation, address, e-mail address and telephone number in your comment. … (a) Transition Period and Program Years 1 and 2—period ending December 31, 2004.
68 FR 19302Treasury DepartmentDefinition of Omission From Gross Income
Federal Register · Rule · Dec 17, 2010
period for assessing tax. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.
75 FR 78897Treasury DepartmentInternal Revenue ServiceProposed Revisions to Wine Labeling and Recordkeeping Requirements; Comment Period Reopening
Federal Register · Proposed Rule · Oct 11, 2017
The reopened comment period closed December 7, 2016. … Determination To Reopen the Public Comment Period In response to the requests to extend the comment period, TTB is reopening the comment period for Notice No. 160 for an additional 90 days.
82 FR 47165Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauFederal Register · Notice · Jun 10, 2020
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 August 10, 2020. … by the Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act of 2001 (USA PATRIOT Act) (Pub.
85 FR 35507Treasury DepartmentFinancial Crimes Enforcement NetworkDamages Received on Account of Personal Physical Injuries or Physical Sickness
Federal Register · Rule · Jan 23, 2012
of 1996, Public Law 104-188, 110 Stat. 1838 (the 1996 Act). … Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.
77 FR 3106Treasury DepartmentInternal Revenue ServiceReal Estate Lending and Appraisals
Federal Register · Proposed Rule · Jul 7, 1995
Nevertheless, commenters are welcome to include comments on subparts C and D in addition to their comments on this proposal. … The OCC seeks comment on the appropriateness of permitting the suspension of the divestiture period in the manner described above.
60 FR 35353Treasury DepartmentComptroller of the CurrencyFederal Register · Notice · Jun 9, 2003
information collection, as required by the Paperwork Reduction Act of 1995. … The bank must provide a clearly convincing demonstration of why any additional holding period is needed.
68 FR 34481Treasury DepartmentComptroller of the CurrencyReturn of Property in Certain Cases
Federal Register · Proposed Rule · Feb 14, 2001
information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … All comments will be available for public inspection and copying. A public hearing may be scheduled if requested in writing by a person that timely submits written comments.
66 FR 10249Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Jun 27, 2018
information collection as required by the Paperwork Reduction Act of 1995 (PRA). … You may review comments and other related materials that pertain to this information collection 1 following the close of the 30-Day comment period for this notice by any of the following methods:
83 FR 30220Treasury DepartmentComptroller of the CurrencyFederal Register · Notice · Feb 20, 2025
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 … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period.
90 FR 10036Treasury DepartmentComptroller of the CurrencyFederal Register · Notice · Jun 29, 2022
The OCC is soliciting comment concerning the renewal of its information collection titled “Regulation E—Electronic Fund Transfer Act; Prepaid Card Provisions.” … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period.
87 FR 38827Treasury DepartmentComptroller of the Currency
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