Documents

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

6,519 results

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  • Proposed Collection; Comment Request on Information Collection for Revenue Procedure 2015-13 (Previously Revenue Procedure 97-27)

    Federal Register · Notice · Oct 23, 2018

    on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. … Currently, the IRS is soliciting comments concerning Revenue Procedure 2015-13, Changes in Accounting Periods and in Methods of Accounting. Previously Revenue Procedure 97-27.

    83 FR 53530Treasury DepartmentInternal Revenue Service
  • Section 467 Rental Agreements Involving Payments of $2,000,000 or Less

    Federal Register · Rule · Jan 5, 2001

    Although comments and requests for a public hearing were solicited, no comments were received and no public hearing was requested or held. … period.

    66 FR 1038Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Revenue Procedure 99-21

    Federal Register · Notice · Aug 7, 2014

    ACTION: Notice and request for comments. … 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)).

    79 FR 46306Treasury DepartmentInternal Revenue Service
  • Designation of Payor as Agent To Perform Acts Required of an Employer

    Federal Register · Proposed Rule · Jan 29, 2013

    DATES: Written or electronic comments must be received by April 29, 2013. … 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 comment.

    78 FR 6056Treasury DepartmentInternal Revenue Service
  • Administrative Simplification of Section 481(a) Adjustment Periods in Various Regulations

    Federal Register · Rule · Jun 16, 2004

    Neither public comments in response to the proposed regulations nor any request to speak at a public hearing were received. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    69 FR 33571Treasury DepartmentInternal Revenue Service
  • Loans to plan participants

    Federal Register · Proposed Rule · Dec 21, 1995

    Section 72(p) was added by section 236 of the Tax Equity and Fiscal Responsibility Act of 1982, and amended by the Technical Corrections Act of 1982, the Deficit Reduction Act of 1984, the Tax Reform Act … section 72(p) made by the Technical Corrections Act of 1982, the Deficit Reduction Act of 1984, the Tax Reform Act of 1986 and the Technical and Miscellaneous Revenue Act of 1988.

    60 FR 66233Treasury Department
  • Agency Information Collection Activities: Revision of an Approved Information Collection; Comment Request; Margin and Capital Requirements for Covered Swap Entities

    Federal Register · Notice · Apr 7, 2023

    SUMMARY: The OCC, as part of its continuing effort to reduce paperwork and respondent burden, invites comment on a continuing information collection as required by the Paperwork Reduction Act of 1995 … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period.

    88 FR 20941Treasury DepartmentComptroller of the Currency
  • Terrorism Risk Insurance Program; Terrorism Risk Insurance Program Reauthorization Act Implementation

    Federal Register · Rule · Sep 16, 2008

    All comments should be captioned with “TRIA Reauthorization Act Interim Final Rule Comments.” Please include your name, affiliation, address, e-mail address, and telephone number in your comment. … (2) Policy periods beginning in Program Year 3 .

    73 FR 53359Treasury Department
  • Transparency in Coverage

    Federal Register · Proposed Rule · Nov 27, 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 65464Treasury DepartmentInternal Revenue Service
  • Marketable Treasury Securities Redemption Operations

    Federal Register · Rule · Jan 19, 2000

    The commenter stressed that this time period should be as short as possible because of the submitting dealers' exposure to market risk during this timeframe. … Although we issued this rule in proposed form to benefit from public comment, the notice and public procedures and delayed effective date requirements of the Administrative Procedure Act do not apply,

    65 FR 3114Treasury DepartmentFiscal Service
  • Amendments to Regulations for the Government Securities Act of 1986

    Federal Register · Proposed Rule · Apr 24, 1995

    The Department has received a request for a 30 day extension of the comment period from a trade association representing approximately 300 government securities brokers and dealers (Public Securities Association … Given the limited additional time requested, the Department agrees to extend the comment period until May 24, 1995. Dated: April 19, 1995. Frank N. Newman, Deputy Secretary.

    60 FR 20065Treasury DepartmentOffice of the Under Secretary for Domestic Finance
  • Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; OCC Guidelines Establishing Heightened Standards for Certain Large Insured National Banks, Insured Federal Savings Associations, and Insured Federal Branches

    Federal Register · Notice · Feb 26, 2024

    SUMMARY: The OCC, as part of its continuing effort to reduce paperwork and respondent burden, invites comment on a continuing information collection, 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

    89 FR 14145Treasury DepartmentComptroller of the Currency
  • Regulations Under I.R.C. Section 7430 Relating to Awards of Administrative Costs and Attorneys Fees

    Federal Register · Proposed Rule · Nov 25, 2009

    and the IRS Restructuring and Reform Act of 1998. … A period of 10 minutes will be allotted to each person for making comments.

    74 FR 61589Treasury DepartmentInternal Revenue Service
  • Rules of Practice and Procedure; Civil Money Penalty Inflation Adjustments

    Federal Register · Rule · Nov 10, 2008

    See 28 U.S.C. 2461 note. 1  The Department of Labor computes the CPI-U using two different base time periods, 1967 and 1982-1984, and the Act does not specify which of these base periods should … Notice and Comment Procedure Under the Administrative Procedure Act (APA), an agency may dispense with public notice and an opportunity for comment if the agency finds, for good cause, that these procedural

    73 FR 66493Treasury DepartmentComptroller of the Currency
  • Terrorism Risk Insurance Program; TRIA Extension Act Implementation

    Federal Register · Rule · May 11, 2006

    All comments should be captioned with “TRIA Extension Act Proposed Rule Comments”. Please include your name, affiliation, address, e-mail address, and telephone number in your comment. … (a) Transition Period and Program Years 1 and 2—period ending December 31, 2004.

    71 FR 27564Treasury Department
  • Agency Information Collection Activities: Submission for OMB Review; Joint Comment Request

    Federal Register · Notice · Jan 28, 2009

    ACTION: Notice of information collection to be submitted to OMB for review and approval under the Paperwork Reduction Act of 1995. … Similarly, issues should not be reported as being in substantive default during a cure period, provided the bond indenture provides for a cure period.

    74 FR 5028Treasury DepartmentComptroller of the Currency
  • Country of Origin Marking Requirements for Frozen Imported Produce

    Federal Register · Proposed Rule · Jul 23, 1996

    Suggestions received in response to the ANPRM on the length of the comment period for an NPRM ranged from 60 days to 120 days. Customs is herein providing its customary 60-day period. … it is not expected that this period will be extended.

    61 FR 38119Treasury DepartmentCustoms Service
  • Arbitrage Guidance for Tax-Exempt Bonds

    Federal Register · Proposed Rule · Sep 26, 2007

    temporary periods. … Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required.

    72 FR 54606Treasury DepartmentInternal Revenue Service
  • Credit for Increasing Research Activities

    Federal Register · Proposed Rule · Jan 2, 1997

    Treasury and the IRS request comments on the appropriate explanation of the terms used in the definition of qualified research under the 1986 Act, in particular, the term process of experimentation. … [[Page 83]] A period of 10 minutes will be allotted to each person for making comments.

    62 FR 81Treasury Department
  • Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions

    Federal Register · Rule · Jul 30, 2010

    Written comments on the 2004 Proposed Regulations were received. … After consideration of the written comments, and in light of the statutory changes made by the 2006 Act, the need for regulatory guidance on those statutory changes, and the close connection between that

    75 FR 44901Treasury DepartmentInternal Revenue Service

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