Documents
Briefs, oral arguments, agency decisions and the Federal Register.
1,168 results
5.43s
Agency decision · Agency decision
One commenter recommended clarifying what is meant by “a fugitive carbon oxide emission source” by applying the definition from the EPA’s Clean Air Act regulations, 40 CFR §57.103(m), which defines fugitive … One commenter suggested that the IRS take advantage of existing accreditation programs, such as that used by California or the voluntary program established under the Clean Air Act renewable fuels program
Internal Revenue ServiceElective Pay and Transfer Election
Agency decision · Agency decision
(if any) User Comments The IRS welcomes comments regarding users’ experiences with this process and technology. … This is the main IRS site for news and information on clean energy incentives under the Inflation Reduction Act of 2022. Business Tax Credits.
Internal Revenue ServiceThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
A similar dyeing regime for diesel fuel is required by regulations issued under the Clean Air Act. … Section 211(i)(4) of the Clean Air Act allows EPA to exempt the states of Alaska and Hawaii from the Clean Air Act’s sulfur content requirements.
Internal Revenue ServiceAgency decision · Agency decision
purifiers, air duct cleaning, and well-water testing); (c) medical expenses, including prescription medications; (d) lost wages; (e) one-time “inconvenience 1748 payments” of $1,000; (f) compensation … Air Act (CAA) (42 U.S.C. 7545(o)(1)(H)), as in effect on August 16, 2022 (emissions rate table).
Internal Revenue ServiceAgency decision · Agency decision
326 Use of international air travel facilities 327 Transportation of property by air 328 Repurchase of corporate stock 441 Chemicals (other than ODCs) 454 Remittance transfer tax 475 Diesel-water … Air Act, section 211 (as in effect on March 31, 2003); • Claimant used undyed diesel fuel taxed at $.244 to produce the diesel-water fuel emulsion; and • Claimant sold or used the diesel-water fuel emulsion
Internal Revenue ServiceAgency decision · Agency decision
(d) The motor vehicle must be treated as a motor vehicle for purposes of title II of the Clean Air Act. (e) The motor vehicle must have a gross vehicle weight rating of less than 14,000 pounds. … The term “model year” means the model year determined under the EPA’s Clean Air Act regulations (see 40 CFR 86.082-2). SECTION 4.
Internal Revenue ServiceAgency decision · Agency decision
Home Heating Install or repair heating, central air and Air conditioning, HVAC, or refrigeration Conditioning systems, including oil burners, hot-air Mechanics and furnaces, and heating stoves. … Perform any combination of light cleaning duties to maintain private Home Cleaning households in a clean and orderly Service Workers manner.
Internal Revenue ServiceAgency decision · Agency decision
Other commenters requested that the comment period be extended for at least another 30 days. … period, and the comment period for the proposed regulations ended on October 22, 2025; however, the Treasury Department and the IRS considered all comments received, including comments submitted after
Internal Revenue ServiceAgency decision · Agency decision
Air Act, section 211 (as in effect on March 31, 2003); and (c) the taxpayer must be registered by the IRS. … Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions. You can send us comments through IRS.gov/FormComments.
Internal Revenue ServiceAgency decision · Agency decision
United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, and UPS 2nd Day Air A.M. … the vehicle to be clean burning.
Internal Revenue ServiceThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
SUMMARY: This document contains proposed regulations regarding the clean fuel production credit enacted by the Inflation Reduction Act of 2022 and amended by the One, Big, Beautiful Bill Act (OBBBA). … The term greenhouse gas, or GHG, has the same meaning given that term under section 211(o)(1)(G) of the Clean Air Act (CAA) (42 U.S.C. 7545(o)(1)(G)), as in effect on August 16, 2022.
Internal Revenue ServiceAgency decision · Agency decision
July 1, 2016– June 30, 2017, and the operations of Corporation X for the period April 1, 2016– March 31, 2017. … If you have comments concerning the accuracy of these time estimates or suggestions for making this form and related schedules simpler, we would be happy to hear from you.
Internal Revenue ServiceAgency decision · Agency decision
See Pub. 5884, Inflation Reduction Act (IRA) and CHIPS Act of 2022 (CHIPS) Pre-Filing Registration Tool. … period.” 3.
Internal Revenue ServiceAgency decision · Agency decision
Environmental clean-up costs; letter rulings. … The special district issues bonds, acting on behalf of D, that are payable from the special tax levied within the district, and uses the proceeds to pay for the costs of environmental clean-up on the property
Internal Revenue ServiceAgency decision · Agency decision
Air Act Regulations. … The Clean Air Act Regulations are the regulations prescribed by the Administrator of the Environmental Protection Agency for purposes of the administration of title II of the Clean Air Act (42 U.S.C. 7521
Internal Revenue ServiceAgency decision · Agency decision
Any questions or comments received under this notice are subject to public release pursuant to 516 the Freedom of Information Act. … .02 Procedures for Submitting Comments. (1) Deadline. Written comments should be submitted by April 3, 2023.
Internal Revenue ServiceAgency decision · Agency decision
Commenters noted that while AFSI would otherwise remain unchanged during the transition period, regular taxable income is decreased for the transition period taxable years (compared to what regular taxable … After the 2022 proposed regulations were issued, the SECURE 2.0 Act of 2022 (SECURE 2.0 Act) was enacted as Division T of the Consolidated Appropriations Act, 2023, Pub.
Internal Revenue ServiceAgency decision · Agency decision
Air Act; Climate Smart Agriculture; Safe Harbors Notice 2024-37 SECTION 1. … Air Act (42 U.S.C. 7545(o)(1)(H)), as in effect on August 16, 2022 (CAA).
Internal Revenue ServiceAgency decision · Agency decision
Please allow sufficient time for mailed comments to be received before the close of the comment period. 3. By express or overnight mail. … Please allow sufficient time for mailed comments to be received before the close of the comment period. 3. By express or overnight mail.
Internal Revenue ServicePart III – Administrative, Procedural, and Miscellaneous
Agency decision · Agency decision
REQUEST FOR COMMENTS .01 Specific questions. … Written comments should be submitted by March 30, 2026.
Internal Revenue Service
Ask Donna what matters in the record.
She can read the source against your case and show you exactly where the answer came from.