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Briefs, oral arguments, agency decisions and the Federal Register.
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Exclusions From Gross Income of Foreign Corporations
Federal Register · Proposed Rule · Aug 2, 2002
Commentators also argued that the provision would act as a significant and inappropriate barrier to joint venture corporations with owners or partners resident in treaty countries. … (ii) Three-year period of validity.
67 FR 50510Treasury DepartmentInternal Revenue ServiceProposed Establishment of the Moon Mountain District Sonoma County Viticultural Area
Federal Register · Proposed Rule · Mar 4, 2013
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). … Alluvial fan deposits and fluvial deposits from the Quaternary Period are also present in this region.
78 FR 14046Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauWithdrawal Of Proposed Customs Regulations Amendments Relating To Prefiling Of Entry Documentation
Federal Register · Uncategorized Document · Jul 15, 1994
The Notice of Proposed Rulemaking invited public comments on the proposals which would be considered before adoption of the proposals, and the public comment period closed on February 11, 1994. … of adequate participation in Air AMS on the part of freight forwarders and deconsolidators.
Treasury DepartmentCustoms ServiceRisk-Based Capital Guidelines; Capital Adequacy Guidelines: Standardized Framework
Federal Register · Proposed Rule · Jul 29, 2008
and related materials, and viewing the docket after the close of the comment period … and related materials, and viewing the docket after the close of the comment period
73 FR 43982Treasury DepartmentComptroller of the CurrencyFederal Register · Proposed Rule · Mar 4, 2024
hydrogen (clean hydrogen production credit) and the energy credit, as established and amended respectively by the Inflation Reduction Act of 2022. … ADDRESSES: Commenters are strongly encouraged to submit public comments electronically.
89 FR 15523Treasury DepartmentInternal Revenue ServiceProposed Collection; Comment Request for Form 8912
Federal Register · Notice · Aug 16, 2006
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 Form 8912, Clean Renewable Energy Bond Credit and Gulf Bond Credit.
71 FR 47324Treasury DepartmentInternal Revenue ServiceEstablishment of the Calistoga Viticultural Area (2003R-496P)
Federal Register · Rule · Dec 8, 2009
The heated air rises by convection, drawing in cooler air form the Russian River, the breezes continuing after sunset, cooling the valley floor to about 65 degrees. … The comment period for Notice No. 77 was originally scheduled to end on December 20, 2007. TTB received multiple requests to extend the comment period.
74 FR 64602Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauEstablishment of the Haw River Valley Viticultural Area (2007R-179P)
Federal Register · Rule · Mar 30, 2009
Relation to the proposed Haw River Valley viticultural area Average annual High air temperature Low air temperature Snow accumulation (in.) Rainfall (in.) … We received four comments from individuals in response to that notice. All four comments supported the establishment of the Haw River Valley viticultural area as proposed.
74 FR 14040Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauFederal Register · Rule · Sep 8, 2026
Air Act. … Air Act; and (vi) that has a GVWR of less than 14,000 pounds.
91 FR 57214Treasury DepartmentInternal Revenue ServiceFederal Register · Proposed Rule · Jul 18, 2024
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-119283-23] RIN 1545-BR17 Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit … production credit and the clean electricity investment credit established by the Inflation Reduction Act of 2022.
89 FR 58305Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Aug 10, 2026
SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice. … SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the general public and Federal agencies with an opportunity to comment
91 FR 51530Treasury DepartmentInternal Revenue ServiceIndoor Tanning Services; Excise Taxes
Federal Register · Rule · Jun 11, 2013
Amounts paid to a provider that temporarily suspend a periodic membership program are amounts paid for indoor tanning services. … Accordingly, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required.
78 FR 34874Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Nov 6, 2024
on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. … Section 45Z(f)(1)(A)(i)(I) provides that no clean fuel production credit shall be determined with respect to any transportation fuel unless the taxpayer is registered as a producer of clean fuel under
89 FR 88112Treasury DepartmentCustoms Service Field Organization: Establishment of Port of Entry in Fort Myers, FL
Federal Register · Proposed Rule · Mar 17, 1998
There were 58,431 outbound international passengers during the same time period. … Comments submitted will be available for public inspection in accordance with the Freedom of Information Act (5 U.S.C. 552), Sec. 1.4, Treasury Department Regulations (31 CFR 1.4) and Sec. 103.11(b), Customs
63 FR 13025Treasury DepartmentCustoms ServiceProposed Establishment of the Malibu Coast Viticultural Area
Federal Register · Proposed Rule · Jul 8, 2013
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 warmed soil then slowly releases the stored heat back into the air in the early morning, at night, and during periods of cloud cover, providing a source of warmth to the vines during the times when
78 FR 40644Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauFLETC-Cheltenham, MD; Notice of Decision-Finding of No Significant Impact
Federal Register · Notice · Mar 8, 2002
No substantive comments have been received from the public, community organizations, or agencies following the public comments period for the EA that ended on January 16, 2002. … The facility is situated east of Maryland Route 5 and west of Maryland Route 301, approximately 3 miles south of Andrews Air Force Base.
67 FR 10804Treasury DepartmentFederal Law Enforcement Training CenterTerrorism Risk Insurance Program; Initial Claims Procedures
Federal Register · Proposed Rule · Dec 1, 2003
An insurer's deductible is calculated based on the value of direct earned premiums collected over certain statutory periods. … insurance coverage provided to the air carrier or vessel
68 FR 67100Treasury DepartmentEstablishment of the Lamorinda Viticultural Area
Federal Register · Rule · Feb 24, 2016
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 closed June 15, 2015. Comments Received In response to Notice No. 151, TTB received a total of 12 comments.
81 FR 9105Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauQualified Transportation Fringe, Transportation and Commuting Expenses Under Section 274
Federal Register · Rule · Dec 16, 2020
Total Parking Expenses Commenters on Notice 2018-99 suggested that safety-related expenses, such as lighting, snow and ice removal, leaf removal, trash removal, cleaning, and security, should be excluded … Commenters on the Notice also requested the removal of indirect costs, such as utility costs, insurance, property taxes, snow and ice removal, leaf removal, trash removal, cleaning, parking lot attendant
85 FR 81391Treasury DepartmentInternal Revenue ServiceProposed Collection; Comment Request for Form 8912
Federal Register · Notice · Aug 20, 2009
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 Form 8912, Clean Renewable Energy Bond Credit and Gulf Bond Credit.
74 FR 42157Treasury DepartmentInternal Revenue Service
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