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

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  • Proposed Collection; Comment Request for Revenue Procedures 2003-79, 2007-64, and 2006-46

    Federal Register · Notice · Sep 11, 2014

    Currently, the IRS is soliciting comments concerning Revenue Procedures 2003-79, 2007-64, 2006-46, Changes in Periods of Accounting. … annual accounting period is required.

    79 FR 54350Treasury DepartmentInternal Revenue Service
  • Interest Capitalization Requirements for Improvements to Designated Property

    Federal Register · Proposed Rule · May 15, 2024

    the online instructions for submitting comments. … Unfunded Mandates Reform Act Section 202 of the Unfunded Mandates Reform Act of 1995 (UMRA) requires that agencies assess anticipated costs and benefits and take certain other actions before issuing a

    89 FR 42404Treasury DepartmentInternal Revenue Service
  • Loans in Areas Having Special Flood Hazards

    Federal Register · Proposed Rule · Oct 30, 2013

    and viewing the docket after the close of the comment period … The Board will conduct a final regulatory flexibility analysis after considering the comments received during the public comment period. 1.

    78 FR 65108Treasury DepartmentComptroller of the Currency
  • Patient Protection and Affordable Care Act; HHS Notice of Benefit and Payment Parameters for 2022 and Pharmacy Benefit Manager Standards; Updates To State Innovation Waiver (Section 1332 Waiver) Implementing Regulations

    Federal Register · Proposed Rule · Dec 4, 2020

    On August 20, 1999, an interim final rule with comment period was published in the Federal Register (64 FR 45786) that provided more detail on the procedures for enforcing title XXVII of the PHS Act … comment period relating to the MLR program on December 1, 2010 (75 FR 74863).

    85 FR 78572Treasury DepartmentHealth and Human Services Department
  • Enterprise Zone Facility Bonds

    Federal Register · Rule · May 31, 1996

    Commentators also suggested lengthening the start-up period. … It also has 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,

    61 FR 27258Treasury DepartmentInternal Revenue Service
  • Partnerships; Start-Up Expenditures; Organization and Syndication Fees

    Federal Register · Proposed Rule · Dec 9, 2013

    information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … electronic comments that are submitted timely to the IRS.

    78 FR 73753Treasury DepartmentInternal Revenue Service
  • Real Estate Mortgage Investment Conduits; Application of Section 446 With Respect To Inducement Fees

    Federal Register · Proposed Rule · Jul 21, 2003

    on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … 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.

    68 FR 43055Treasury DepartmentInternal Revenue Service
  • Reissuance of State or Local Bonds

    Federal Register · Rule · Dec 30, 2024

    However, to provide a longer transition period for outstanding tax-exempt bonds, the final regulations provide a period of one year from the date the final regulations are published in the Federal Register … Regulatory Flexibility Act Pursuant to the Regulatory Flexibility Act (RFA), it is hereby certified that these final regulations will not have a significant economic impact on a substantial number of

    89 FR 106315Treasury DepartmentInternal Revenue Service
  • Electronic Operations

    Federal Register · Rule · Nov 30, 1998

    Comments on NPR--General Discussion The comment period on the NPR closed on December 2, 1997. … Two commenters supported the 30-day advance notice period. Another commenter argued that the 30-day notice period would be too long and suggested a 10-day notice period.

    63 FR 65673Treasury DepartmentThrift Supervision Office
  • Changes in Entity Classification: Special Rule for Certain Foreign Eligible Entities

    Federal Register · Proposed Rule · Nov 29, 1999

    However, comments not to be presented at the hearing must be submitted by February 28, 2000. A period of 10 minutes will be allotted to each person for making comments. … (ii) Period of reclassification.

    64 FR 66591Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Form 8842

    Federal Register · Notice · May 7, 1996

    Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Currently, the IRS is soliciting comments concerning Form 8842, Election To Use Different Annualization Periods for Corporate Estimated Tax.

    61 FR 20554Treasury Department
  • Diversification Requirements for Variable Annuity, Endowment, and Life Insurance Contracts

    Federal Register · Proposed Rule · Jul 31, 2007

    or periods of nondiversification. … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    72 FR 41651Treasury DepartmentInternal Revenue Service
  • Securities Transaction Settlement Cycle

    Federal Register · Proposed Rule · Sep 11, 2017

    The docket may be viewed after the close of the comment period in the same manner as during the comment period. … Nonetheless, the Agencies invite comment on their PRA determination. Regulatory Flexibility Act The Regulatory Flexibility Act, 5 U.S.C. 601 et seq.

    82 FR 42619Treasury DepartmentComptroller of the Currency
  • Revision of American Viticultural Area Regulations

    Federal Register · Rule · Jan 20, 2011

    Twenty-four of the comments received were either requests for extension of the Notice No. 78 comment period or requests that TTB end the suspension of AVA petition processing then in place. … One commenter further asserted that the grandfather provisions are not in line with the FAA Act.

    76 FR 3489Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Generation-Skipping Transfers (GST) Section 6011 Regulations and Amendments to the Section 6112 Regulations

    Federal Register · Proposed Rule · Sep 11, 2009

    in accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545-1686. … A request for a list under section 6112 made during the list preparation time period will be treated as having been made on the day after the list preparation time period ends.

    74 FR 46705Treasury DepartmentInternal Revenue Service
  • New Technologies in Retirement Plans

    Federal Register · Proposed Rule · Dec 18, 1998

    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 speakers will be prepared after the deadline for receiving outlines has passed.

    63 FR 70071Treasury DepartmentInternal Revenue Service
  • Regulatory Capital Rule: Temporary Changes to and Transition for the Community Bank Leverage Ratio Framework

    Federal Register · Rule · Oct 9, 2020

    The agencies received one public comment that addressed the substance of the interim final rules. … The agencies did not receive any comments on the use of plain language. 25  12 U.S.C. 4809. F.

    85 FR 64003Treasury DepartmentComptroller of the Currency
  • Agency Information Collection Activities: Information Collection Renewal; Comment Request; Assessment of Fees

    Federal Register · Notice · Feb 3, 2026

    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.

    91 FR 5032Treasury DepartmentComptroller of the Currency
  • Financial Crimes Enforcement Network: Anti-Money Laundering/Countering the Financing of Terrorism Program and Suspicious Activity Report Filing Requirements for Registered Investment Advisers and Exempt Reporting Advisers

    Federal Register · Proposed Rule · Feb 15, 2024

    Moreover, these employees should receive periodic updates and refreshers regarding the AML/CFT program. 167 166   See e.g., DWS Investment Management Americas Inc., Investment Company Act … received during the comment period. 330  5 U.S.C. 601 et seq. 1.

    89 FR 12108Treasury DepartmentFinancial Crimes Enforcement Network
  • Recharacterizing Financing Arrangements Involving Fast-Pay Stock

    Federal Register · Rule · Jan 10, 2000

    with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)) under control number 1545-1642. … No comments were received in response to Notice 97-21.

    65 FR 1310Treasury DepartmentInternal Revenue Service

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