Documents
Briefs, oral arguments, agency decisions and the Federal Register.
6,519 results
0.66s
Definitions Under Subchapter S of the Internal Revenue Code
Federal Register · Proposed Rule · Jul 12, 1995
in accordance with the Paperwork Reduction Act (44 U.S.C. 3504(h)). … 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.
60 FR 35881Treasury DepartmentInternal Revenue ServiceProposed 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 ServiceProposed 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 ServiceProposed 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 ServiceAmendments to Regulations for the Government Securities Act of 1986
Federal Register · Uncategorized Document · Jun 22, 1994
DATES: Comments must be submitted on or before August 22, 1994. … The Department specifically requests comment as to whether this exclusion should be broadened and if so how.
Treasury DepartmentOffice of the Under Secretary for Domestic FinanceAccreditation of Commercial Testing Laboratories; Approval of Commercial Gaugers
Federal Register · Proposed Rule · Jun 9, 1998
Comments submitted will be available for public inspection in accordance with the Freedom of Information Act (5 U.S.C. 552), Sec. 1.4 of the Treasury Department Regulations (31 CFR 1.4), and Sec. 103.11 … Comments should be submitted within the time frame that comments are due regarding the substance of the proposal.
63 FR 31385Treasury DepartmentCustoms ServiceProposed Establishment of the Calistoga Viticultural Area (2003R-496P)
Federal Register · Proposed Rule · Nov 20, 2007
In that notice, we requested comments from all interested persons by May 31, 2005. TTB received two comments regarding Notice No. 36 before the close of the comment period. … For these reasons, Calistoga Partners requested that TTB: (1) Reopen the public comment period to allow it and others to provide additional comment on alternative solutions that would protect Calistoga
72 FR 65256Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauDebt Collection Authorities Under the Debt Collection Improvement Act of 1996
Federal Register · Rule · Dec 23, 2009
Prior to this change, administrative offset to collect debt was only available if the debt was delinquent for a period of less than ten years. … Comments on the Interim Rule By the close of the comment period, FMS received no comments on the interim rule.
74 FR 68149Treasury DepartmentFiscal ServiceFederal Register · Notice · Feb 27, 2023
Description: Section 604 of the Social Security Act (the “Act”), as added by section 9901 of the American Rescue Plan Act of 2021, Public Law 117-2 (Mar. 11, 2021) established the Coronavirus Capital … Project and expenditure reports must be submitted quarterly for the duration of the period of performance for States, territories, and freely associated states, and annually for the duration of the period
88 FR 12441Treasury DepartmentFederal Government Participation in the Automated Clearing House
Federal Register · Rule · Mar 19, 2004
Commenters supported the proposal that the lookback period begin from the date of the notice of reclamation and not the date on which the last payment was issued. … However, commenters who disagreed with the proposal uniformly commented that it would not be consistent with the ACH Rule, in that the period that banks are required to retain documentation under the ACH
69 FR 13184Treasury DepartmentFiscal ServiceFederal Register · Notice · Mar 17, 2022
on an information collection renewal 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
87 FR 15304Treasury DepartmentComptroller of the CurrencyFederal Register · Notice · Feb 29, 2012
of 2001 (the USA PATRIOT Act), Public Law 107-56. … Updated Notices will be published in the Federal Register pending the completion of the required comment period.
77 FR 12367Treasury DepartmentFinancial Crimes Enforcement NetworkFederal Register · Rule · Dec 23, 2010
The commentator correctly notes that, while the changes to section 468A were made by the Energy Policy Act of 2005, those changes were effective for tax years beginning after December 31, 2005. … The commentator argued that the NRC could act late in the year and give the taxpayer little time to prepare the request for the revised schedule of ruling amounts.
75 FR 80697Treasury DepartmentInternal Revenue ServicePreferential 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 ServiceNational Bank and Federal Savings Association Premises
Federal Register · Proposed Rule · Feb 3, 2021
The docket may be viewed after the close of the comment period in the same manner as during the comment period. … but not in other off-peak periods.
86 FR 7979Treasury DepartmentComptroller of the CurrencyFederal Register · Proposed Rule · Aug 8, 2002
Only a 30-day comment period is being provided for in this notice because of the urgent necessity for Customs to receive advance manifest information to strengthen the CSI and to prevent the risk of smuggling … Comments submitted will be available for public inspection in accordance with the Freedom of Information Act (5 U.S.C. 552), § 1.4 of the Treasury Department Regulations (31 CFR 1.4), and § 103.11(b),
67 FR 51519Treasury DepartmentCustoms ServiceAllocation of Mortgage Insurance Premiums
Federal Register · Rule · May 7, 2012
No comments responding to the notice of proposed rulemaking were received. … its impact on small business, and no comments were received.
77 FR 26698Treasury DepartmentInternal Revenue ServiceGuidance 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 ServiceExhaustion of Administrative Remedies
Federal Register · Uncategorized Document · Jun 7, 1994
of time to act on the claim. … It has also 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,
Treasury DepartmentInternal Revenue ServiceFederal Register · Proposed Rule · Mar 8, 2011
• Viewing Comments Electronically: Go to http://www.regulations.gov and follow the instructions for reading comments. … • Viewing Comments On-Site: You may inspect comments at the Public Reading Room, 1700 G Street, NW., by appointment.
76 FR 12611Treasury DepartmentThrift Supervision Office
Ask Donna what matters in the record.
She can read the source against your case and show you exactly where the answer came from.