Documents

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

6,519 results

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  • Kerosene Tax; Aviation Fuel Tax; Taxable Fuel Measurement and Reporting; Tax on Heavy Trucks and Trailers; Highway Vehicle Use Tax

    Federal Register · Rule · Mar 31, 2000

    Several commentators suggested that the final regulations should be effective on January 1, 1998, because the commentators believe that the 1997 Act eliminated the registration requirement as of that date … Paragraph (b), definition of Exempt area of Alaska, is amended by removing the language “Clear” and adding “Clean” in its place. 4.

    65 FR 17149Treasury DepartmentInternal Revenue Service
  • Coronavirus State and Local Fiscal Recovery Funds

    Federal Register · Rule · May 17, 2021

    of 1987, Public Law 100-4. 128  Federal Water Pollution Control Act as amended, codified at 33 U.S.C. 1251 et seq., common name (Clean Water Act). … 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.

    86 FR 26786Treasury Department
  • Proposed Expansion of the San Francisco Bay Viticultural Area (2005R-413P)

    Federal Register · Proposed Rule · Dec 5, 2006

    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 … A San Francisco Bay Air Quality Management District map shows air flow through the Carquinez Strait on July 31, 2000, a typical summer day.

    71 FR 70472Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Alternative Mortgage Transaction Parity Act; Preemption

    Federal Register · Rule · Sep 26, 2002

    Act (HOLA). … Instead, each state regulated small entities through the state implementation plans that they were required to develop under the Clean Air Act.

    67 FR 60542Treasury DepartmentThrift Supervision Office
  • Section 30C Alternative Fuel Vehicle Refueling Property Credit

    Federal Register · Proposed Rule · Sep 19, 2024

    The proposed regulations do not modify any of the rules in the final PWA regulations other than proposed § 1.30C-3, and the Treasury Department and the IRS are not reopening the comment period on the final … Regulatory Flexibility Act The Regulatory Flexibility Act (5 U.S.C. 601 et seq. ) (RFA) imposes certain requirements with respect to Federal rules that are subject to the notice and comment requirements

    89 FR 76759Treasury DepartmentInternal Revenue Service
  • Excise Taxes; Transportation of Persons by Air; Transportation of Property by Air; Aircraft Management Services

    Federal Register · Proposed Rule · Jul 31, 2020

    Section 4007 of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Public Law 116-136, 134 Stat. 181 (2020), created an excise tax holiday on certain aviation taxes by suspending air transportation … Paragraphs (a), (b), and (c) of this section apply to returns that relate to periods beginning after March 31, 2013.

    85 FR 46032Treasury DepartmentInternal Revenue Service
  • Proposed Establishment of the Tryon Foothills Viticultural Area

    Federal Register · Proposed Rule · Jan 5, 2024

    As the cool air sinks, it displaces the warmer air at lower elevations. … The warm air settles on the mountain slopes above the cascading cooler air and creates a warmer layer of air above the cooler air. This warmer layer is known as a thermal belt.

    89 FR 716Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Definition of Military Installation and the List of Military Installations in Regulations Pertaining to Certain Transactions by Foreign Persons Involving Real Estate in the United States

    Federal Register · Proposed Rule · Jul 19, 2024

    Electronic submission of comments allows the commenter maximum time to prepare and submit a comment, ensures timely receipt, and enables the Treasury Department to make the comments available to the public … Section 709(b)(3) of the DPA also provides that all comments received during the public comment period be considered and the publication of the final regulation contain written responses to such comments

    89 FR 58653Treasury DepartmentInvestment Security Office
  • Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships

    Federal Register · Rule · Nov 20, 2024

    One commenter requested clarification that renewable energy certificates (RECs) produced through the generation of clean energy qualify as “similar credits” for these purposes. … However, in any given year, an agent may be delegated authority on terms identical to those in a past year, provided that the delegation of authority to act is not for a period of time that exceeds the

    89 FR 91552Treasury DepartmentInternal Revenue Service
  • Car Loan Interest Deduction

    Federal Register · Proposed Rule · Jan 2, 2026

    Air Act; and (vi) that has a gross vehicle weight rating of less than 14,000 pounds. … Air Act that the EPA administers.

    91 FR 67Treasury DepartmentInternal Revenue Service
  • Rough Diamonds Control Regulations

    Federal Register · Rule · Jun 19, 2018

    E.O. 13312 was issued to implement the Clean Diamond Trade Act (Pub. L. 108-19) (CDTA) and the multilateral Kimberley Process Certification Scheme for rough diamonds (KPCS). … Consistent with section 5(c) of the Clean Diamond Trade Act (CDTA), the Kimberley Process Certificate accompanying a shipment of rough diamonds exported from the United States must be issued by, or on

    83 FR 28370Treasury DepartmentForeign Assets Control Office
  • Requirements Related to Surprise Billing; Part I

    Federal Register · Proposed Rule · Jul 13, 2021

    Please allow sufficient time for mailed comments to be received before the close of the comment period. 3. By express or overnight mail. … SUPPLEMENTARY INFORMATION: Inspection of Public Comments: All comments received before the close of the comment period are available for viewing by the public, including any personally identifiable

    86 FR 36870Treasury DepartmentInternal Revenue Service
  • Regulatory Capital Rules: Regulatory Capital and Standardized Approach for Risk-Weighted Assets

    Federal Register · Proposed Rule · Mar 27, 2026

    The docket may be viewed after the close of the comment period in the same manner as during the comment period. Board: You may submit comments, identified by Docket No. … All comments may be accessible under the Freedom of Information Act.

    91 FR 15332Treasury DepartmentComptroller of the Currency
  • Definition of Military Installation and the List of Military Installations in the Regulations Pertaining to Certain Transactions by Foreign Persons Involving Real Estate in the United States

    Federal Register · Rule · Nov 7, 2024

    Summary of Comments During the public comment period, the Treasury Department received more than 40 comment submissions reflecting a range of views. … Review Act.

    89 FR 88128Treasury DepartmentInvestment Security Office
  • Section 482 Cost Sharing Regulations

    Federal Register · Rule · Dec 20, 1995

    Commenters also suggested that taxpayers not be required to attach their cost sharing arrangements to their returns, and that the time period for producing records be increased. … Commenters also argued that existing cost sharing arrangements should be grandfathered, or that there should be a longer transition period.

    60 FR 65553Treasury Department
  • Establishment of the Contra Costa Viticultural Area and Modification of the San Francisco Bay and Central Coast Viticultural Areas

    Federal Register · Rule · Mar 15, 2024

    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). … The comment period for Notice No. 223 closed on May 30, 2023. In response to Notice No. 223, TTB received seven comments.

    89 FR 18797Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Department of Treasury Information Collection Requests

    Federal Register · Notice · Sep 21, 2020

    The Act requires the Secretary to perform periodic analyses of certain matters concerning the Program. … Section 4003(b)(1)-(3) authorizes the Secretary to make loans and loan guarantees available to passenger air carriers and cargo air carriers, as well as certain related businesses, and businesses critical

    85 FR 59373Treasury Department
  • California Coast Viticultural Area (2000R-166P)

    Federal Register · Proposed Rule · Sep 26, 2000

    According to the petitioners, during the Summer, the dry heat of the Central Valley acts as a vacuum, sucking the cool marine air through the San Francisco Bay and other smaller gaps in the coastal mountain … Any person who desires an opportunity to comment orally at a public hearing on the proposed regulation should submit his or her request, in writing, to the Director within the 60-day comment period.

    65 FR 57763Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Agency Information Collection Activities; Submission for OMB Review; Comment Request; Clean Energy Storytelling Program

    Federal Register · Notice · Aug 30, 2024

    DEPARTMENT OF THE TREASURY Agency Information Collection Activities; Submission for OMB Review; Comment Request; Clean Energy Storytelling Program AGENCY: Departmental Offices, Department of the … Description: Treasury's Inflation Reduction Act Program Office proposes to establish a Clean Energy Storytelling Program that would engage the public and enable more effective communication of their

    89 FR 70692Treasury Department
  • Red Mountain Viticultural Area (99R-367P)

    Federal Register · Proposed Rule · May 19, 2000

    it with a cooler air mass. … If you desire the opportunity to comment orally at a public hearing on this proposed regulation, you must submit your request in writing to the Director within the 60-day comment period.

    65 FR 31853Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau

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