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Federal Register · Rule · Jan 8, 1999
One written comment responding to the notice of proposed rulemaking was received. No public hearing was requested or held. … The sole commentator raised a concern regarding whether this extension of the time period for section 411(d)(6) relief originally provided under section 1541 of TRA '97 restricts the time during which
64 FR 1125Treasury DepartmentInternal Revenue ServiceCoordination of Extraordinary Disposition and Disqualified Basis Rules
Federal Register · Proposed Rule · Aug 27, 2020
The proposed regulations respond to these comments and help to ensure proper functioning of the regulations governing the Act. C. Economic Analysis of the Proposed Regulations 1. … Public Comment period closed on 11/29/19. Approved by OMB through 1/31/2021.
85 FR 53098Treasury DepartmentInternal Revenue ServiceSecurities Transaction Settlement Cycle
Federal Register · Rule · Jun 7, 2018
After considering these comments, the Agencies decided to adopt the alternative approach in order to maintain alignment more readily between the settlement period applicable to banks and the standard settlement … Regulatory Flexibility Act The Regulatory Flexibility Act, 5 U.S.C. 601 et seq.
83 FR 26347Treasury DepartmentComptroller of the CurrencyApplication of Section 108(e)(8) to Indebtedness Satisfied by a Partnership Interest
Federal Register · Rule · Nov 17, 2011
The commenter suggested that the exception be limited to items that accrued on or after the beginning of the creditor's holding period for the indebtedness. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.
76 FR 71255Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Aug 4, 2003
a given period. … period.
68 FR 45772Treasury DepartmentInternal Revenue ServicePermissible Interest on Loans That Are Sold, Assigned, or Otherwise Transferred
Federal Register · Proposed Rule · Nov 21, 2019
The docket may be viewed after the close of the comment period in the same manner as during the comment period. … The docket may be viewed after the close of the comment period in the same manner as during the comment period.
84 FR 64229Treasury DepartmentComptroller of the CurrencyPrompt Payment Interest Rate; Contract Disputes Act
Federal Register · Notice · Jul 9, 2026
Comments or inquiries may also be emailed to PromptPayment@fiscal.treasury.gov. … Payment Act.
91 FR 42594Treasury DepartmentBureau of the Fiscal ServiceProposed Collection; Comment Request for Forms 8609 and 8609A
Federal Register · Notice · Mar 10, 2014
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)). … Form 8609-A must be filed by the building owner for each year of the 15-year compliance period.
79 FR 13389Treasury DepartmentInternal Revenue ServiceFederal Register · Proposed Rule · Dec 15, 2025
following the online instructions for submitting comments. … to the Regulatory Flexibility Act (5 U.S.C. chapter 6).
90 FR 57937Treasury DepartmentInternal Revenue ServiceGuidelines for the Imposition and Mitigation of Penalties for Violations of 19 U.S.C. 1592
Federal Register · Rule · Jun 23, 2000
The Customs Modernization portion of this Act (Title VI), popularly known as the Customs Modernization Act or “the Mod Act”, became effective when it was signed. … Analysis of Comments The notice of proposed rulemaking invited public comments. The comment period closed on December 28, 1998. Seventeen comments were received.
65 FR 39087Treasury DepartmentCustoms ServiceFederal Register · Proposed Rule · Aug 5, 2009
Section 7611(c)(2) suspends the periods described in section 7611(c)(1) (that is, 2 year period and 90 day period) while certain judicial proceedings are pending or being appealed, including proceedings … Limitations on Period of Assessment Section 7611(d)(2) and Treas. Reg. § 301.7611-1 Q15-A15 provide special limitation periods for church tax liabilities.
74 FR 39003Treasury DepartmentInternal Revenue ServiceReporting, Procedures and Penalties Regulations
Federal Register · Rule · Mar 21, 2025
On September 13, 2024, OFAC published an interim final rule (89 FR 74832, September 13, 2024) with a 30-day public comment period to solicit public comments on amending the Regulations to extend from five … This final rule modifies the requirements for recordkeeping under these sections by increasing the period for recordkeeping to 10 years from five years to align with a statutory amendment.
90 FR 13286Treasury DepartmentForeign Assets Control OfficeFederal Register · Rule · Sep 7, 2011
Under section 6707A(e), a taxpayer who is required to file periodic reports under section 13 or section 15(d) of the Securities Exchange Act of 1934 (or is required to be consolidated with another person … Any taxpayer who is required to file periodic reports under section 13 or section 15(d) of the Securities Exchange Act of 1934 (or is required to file consolidated reports with another person) may be subject
76 FR 55256Treasury DepartmentInternal Revenue ServiceHard Cider; Postponement of Labeling Compliance Date (97-2523)
Federal Register · Rule · Sep 26, 2000
On the same day, ATF issued a notice of proposed rulemaking, Notice No. 859 (63 FR 44819), inviting comments on this temporary rule for a 60 day period. … In response to requests from the industry, ATF reopened the comment period for an additional 30 days on November 6, 1998, by Notice No. 869 (63 FR 59921).
65 FR 57734Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives BureauFederal Register · Notice · Jun 12, 2026
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.
91 FR 35794Treasury DepartmentComptroller of the CurrencyFederal Register · Proposed Rule · Aug 26, 2020
small entities; and (2) Rules that have been identified for periodic review under section 610 of the Regulatory Flexibility Act. … Timetable: Action Date FR Cite NPRM 10/16/19 84 FR 55251 NPRM Comment Period End 12/16/19 Final Rule 01/00/21 Regulatory Flexibility Analysis Required
85 FR 52755Treasury DepartmentFederal Register · Proposed Rule · Mar 26, 2004
on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … 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.
69 FR 15753Treasury DepartmentInternal Revenue ServiceFederal Register · Proposed Rule · Nov 4, 2008
Act”), Public Law 107-56. … The comment period closed on November 25, 2002.
73 FR 65569Treasury DepartmentFederal Register · Notice · Mar 21, 2006
This request for comments is being made pursuant to the Paperwork Reduction Act of 1995, Public Law 105-13, 44 U.S.C. 3506 (c)(2)(A). … SUPPLEMENTARY INFORMATION: On December 17, 2004, President Bush signed into law S. 2845, the Intelligence Reform and Terrorism Prevention Act of 2004 (Act). 1 Among other things, the Act requires
71 FR 14289Treasury DepartmentReceipt of Multiple Notices With Respect to Incorrect Taxpayer Identification Numbers
Federal Register · Rule · Apr 29, 2003
The IRS received written comments responding to the notice of proposed rulemaking, but no commentators requested the opportunity to present oral comments at a public hearing. … No revisions to the proposed amendments were suggested by commentators.
68 FR 22594Treasury DepartmentInternal Revenue Service
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