Documents

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

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  • Capital Adequacy: Deferred Tax Assets

    Federal Register · Rule · Feb 10, 1995

    Comments Received on the Proposed Rule--The comment period for the OCC's proposed rule closed on January 24, 1994. The OCC received a total of 17 comments on the proposed rule. … Regulatory Flexibility Act Pursuant to section 605(b) of the Regulatory Flexibility Act, it is hereby certified that this regulation will not have a significant economic impact on a substantial number

    60 FR 7903Treasury DepartmentComptroller of the Currency
  • Request for Public Comment: Community Development Financial Institutions Fund, Community Development Financial and Technical Assistance Awards, Native Initiatives, and Bank Enterprise Awards

    Federal Register · Notice · Mar 8, 2010

    DATES: All comments and submissions must be received by May 7, 2010. ADDRESSES: Comments should be sent by mail to: Scott Berman, Acting Chief Operating Officer, CDFI Fund, U.S. … General Comments The CDFI Fund is interested in any additional comments regarding the Riegle Community Development and Regulatory Improvement Act of 1994. Authority: 12 U.S.C.

    75 FR 10561Treasury DepartmentCommunity Development Financial Institutions Fund
  • Implementation of Public Laws 106-476 and 106-554, Relating to Tobacco Importation Restrictions, Markings, Repackaging, and Destruction of Forfeited Tobacco Products (2000R-492P)

    Federal Register · Proposed Rule · Mar 26, 2001

    During the comment period, the ATF received requests to extend the comment period in order to provide sufficient time for all interested parties to respond to the issues raised in the notice. … This notice reopened the comment period for Notice No. 887 for an additional 30 days. The second comment period for Notice No. 887 closed on April 20, 2000.

    66 FR 16425Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest

    Federal Register · Rule · Jan 14, 2025

    Section 6235 provides rules on the period of limitations for making adjustments with respect to partnerships subject to the Centralized Partnership Audit Regime under the Bipartisan Budget Act of 2015 … Regulatory Flexibility Act The Regulatory Flexibility Act (RFA) (5 U.S.C. chapter 6) requires agencies to “prepare and make available for public comment an initial regulatory flexibility analysis,” which

    90 FR 2958Treasury DepartmentInternal Revenue Service
  • Final Rules for Group Health Plans and Health Insurance Issuers Under the Newborns' and Mothers' Health Protection Act

    Federal Register · Rule · Oct 20, 2008

    One comment to the interim final rules supported the criteria used in those rules for determining whether the federal Newborns' Act applies in a given state. … This comment asked us to reconsider whether the regulations should provide such a broad exception from the federal Act's requirements in such states.

    73 FR 62410Treasury DepartmentInternal Revenue Service
  • Chapter 4 Regulations Relating to Verification and Certification Requirements for Certain Entities and Reporting by Foreign Financial Institutions

    Federal Register · Proposed Rule · Jan 6, 2017

    All comments will be available for public inspection and copying. A public hearing will be scheduled if requested in writing by any person that timely submits written comments. … certification period during which the trustee acted as the trustee of the trustee-documented trust.

    82 FR 1629Treasury DepartmentInternal Revenue Service
  • Payment of Federal Taxes and the Treasury Tax and Loan Program

    Federal Register · Rule · Mar 15, 2002

    Comments on the Proposed Rule By the close of the comment period on September 28, 1999, we received comment letters on the NPRM from 56 financial institutions and 3 industry trade associations. … Of the 15 commenters who specifically commented on their interest in obtaining TT&L funds for a predetermined period of time, 11 expressed some interest in the concept.

    67 FR 11573Treasury DepartmentFiscal Service
  • Proposed Collection; Comment Request for Revenue Procedure 2010-52

    Federal Register · Notice · Mar 22, 2017

    on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Currently, the IRS is soliciting comments concerning Revenue Procedure 2010-52, Extension of the Amortization Period.

    82 FR 14803Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Form 8842

    Federal Register · Notice · Mar 18, 2005

    on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Pub. … Currently, the IRS is soliciting comments concerning Form 8842, Election To Use Different Annualization Periods for Corporate Estimated Tax.

    70 FR 13232Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Form 8842

    Federal Register · Notice · Mar 17, 1999

    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.

    64 FR 13251Treasury DepartmentInternal Revenue Service
  • Corporate Bond Yield Curve for Determining Present Value

    Federal Register · Rule · Jan 12, 2024

    ” for “24-month period”). … The other commenter raised various concerns regarding the corporate bond yield curve. 2 Those concerns are discussed in this Summary of Comments and Explanation of Revisions. 2  This commenter

    89 FR 2127Treasury DepartmentInternal Revenue Service
  • Estate Tax Returns; Form 706, Extension to File

    Federal Register · Proposed Rule · Oct 20, 2000

    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.

    65 FR 63025Treasury DepartmentInternal Revenue Service
  • Preferential Treatment of Brassieres Under the United States-Caribbean Basin Trade Partnership Act

    Federal Register · Rule · Oct 4, 2001

    ACTION: Interim regulations; solicitation of comments. … Comments Before adopting these interim regulations as a final rule, consideration will be given to any written comments timely submitted to Customs, including comments on the clarity of this interim

    66 FR 50534Treasury DepartmentCustoms Service
  • Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage

    Federal Register · Rule · Dec 15, 2020

    The comment period for the 2020 proposed rules closed on August 14, 2020. The Departments received 13 comments. … L. 96-354), section 1102(b) of the Social Security Act (SSA), section 202 of the Unfunded Mandates Reform Act of 1995 (March 22, 1995, Pub.

    85 FR 81097Treasury DepartmentInternal Revenue Service
  • Liquidity

    Federal Register · Rule · Nov 24, 1997

    Summary of Comments and Description of the Final Rule The public comment period on the proposed rule closed on July 14, 1997. The OTS received twelve comments on its proposal. … Unfunded Mandates Act of 1995 Section 202 of the Unfunded Mandates Reform Act of 1995, Pub.

    62 FR 62509Treasury DepartmentThrift Supervision Office
  • Guidance Under Section 2053 Regarding Post-Death Events

    Federal Register · Rule · Oct 20, 2009

    information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … Mundaca, Acting Assistant Secretary of the Treasury (Tax Policy). [FR Doc. E9-25138 Filed 10-16-09; 11:15 am] BILLING CODE 4830-01-P

    74 FR 53652Treasury DepartmentInternal Revenue Service
  • Averaging of Farm Income

    Federal Register · Proposed Rule · Oct 8, 1999

    The regulations reflect the enactment of the provision by the Taxpayer Relief Act of 1997, as amended by the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999. … 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.

    64 FR 54836Treasury DepartmentInternal Revenue Service
  • Liquidity Coverage Ratio: Liquidity Risk Measurement, Standards, and Monitoring

    Federal Register · Proposed Rule · Nov 29, 2013

    and viewing the docket after the close of the comment period … Solicitation of Comments on Use of Plain Language VII. Regulatory Flexibility Act VIII. Paperwork Reduction Act IX. OCC Unfunded Mandates Reform Act of 1995 Determination I. Introduction A.

    78 FR 71818Treasury DepartmentComptroller of the Currency
  • Request for Information Regarding State Relief and Empowerment Waivers

    Federal Register · Proposed Rule · May 3, 2019

    Please allow sufficient time for mailed comments to be received before the close of the comment period. 3. By express or overnight mail. … 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 or confidential business information

    84 FR 19000Treasury DepartmentHealth and Human Services Department
  • Premium Tax Credit NPRM VI

    Federal Register · Proposed Rule · Jul 8, 2016

    with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … than an open enrollment period).

    81 FR 44557Treasury DepartmentInternal Revenue Service

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