Documents
Briefs, oral arguments, agency decisions and the Federal Register.
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Obligations of States and Political Subdivisions
Federal Register · Rule · Jan 22, 1998
These temporary regulations reflect changes made by the Tax Reform Act of 1986 and the Small Business Job Protection Act of 1996. … Need for Temporary Regulations and Request for Public Comments Congress passed the Federal Energy Act of 1992 to encourage deregulation of the electric power industry.
63 FR 3256Treasury DepartmentInternal Revenue ServiceCredit for Increasing Research Activities
Federal Register · Proposed Rule · Jan 20, 2015
Legislative History The legislative history of the Tax Reform Act of 1986, Public Law 99-514 (100 Stat. 2085 (1986)) (1986 Act), states that “the costs of developing software are not eligible for the … When Congress extended the research credit in the Tax Relief Extension Act of 1999, (Pub.
80 FR 2624Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · May 31, 2024
Description: Sections 602 and 603 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) authorized the Coronavirus … ) and will be continuously updated throughout the program's period of performance, ending December 31, 2026.
89 FR 47240Treasury DepartmentGrantor Retained Interest Trusts-Application of Sections 2036 and 2039
Federal Register · Proposed Rule · Jun 7, 2007
a collection of information requirement, 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.
72 FR 31487Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Mar 15, 2001
Nonetheless, OTS invites comments on this interim rule during the 60-day period following publication. … In developing a final rule, OTS will consider all public comments it receives within that period. B.
66 FR 15015Treasury DepartmentThrift Supervision OfficeSpecial Enrollment Examination User Fee for Enrolled Agents
Federal Register · Proposed Rule · Oct 25, 2016
DATES: Written or electronic comments must be received by December 27, 2016. … A period of 10 minutes will be allocated 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.
81 FR 73363Treasury DepartmentInternal Revenue ServiceRelief From Joint and Several Liability
Federal Register · Rule · Jul 18, 2002
The regulations reflect changes in the law made by the Internal Revenue Service Restructuring and Reform Act of 1998 and by the Community Renewal Tax Relief Act of 2000. … Proc. 2000-15, the procedures prescribed therein were again subject to comment during the comment period for the proposed regulations. No such comments were received.
67 FR 47278Treasury 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 ServiceProposed Agency Information Collection Activities; Comment Request
Federal Register · Notice · Feb 21, 2023
ACTION: Joint notice and request for comment. … This information is used to fulfill the supervisory and regulatory requirements of the International Banking Act of 1978.
88 FR 10644Treasury DepartmentComptroller of the CurrencyAllocation of Loss on Disposition of Stock
Federal Register · Proposed Rule · Jul 8, 1996
in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507). … (5) Recapture period.
61 FR 35696Treasury DepartmentInternal Revenue ServiceDepartmental Offices; Proposed Agency Information Collection Activities; Comment, Request
Federal Register · Notice · Dec 29, 1995
The comment period is required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Estimated Total Annual Burden Hours: 8,000 hours, based on four reporting periods per year.
60 FR 67390Treasury DepartmentQualified Lessee Construction Allowances for Short-Term Leases
Federal Register · Rule · Sep 5, 2000
with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507) under control number 1545-1661. … A commentator suggested delaying the effective date of the final regulations to allow businesses a short period to conform their business practices to the final regulations.
65 FR 53584Treasury DepartmentInternal Revenue ServiceCommunity Development Corporation and Project Investments
Federal Register · Rule · Dec 28, 1995
The OCC received 13 comments on its proposed removal of the reinvestment requirement. Twelve of the commenters supported the proposal. … Based on this monitoring, the OCC periodically will evaluate the effectiveness of part 24, as amended.
60 FR 67049Treasury DepartmentComptroller of the CurrencyPrompt Payment Interest Rate; Contract Disputes Act
Federal Register · Notice · Jan 3, 2014
Comments or inquiries may also be emailed to borrowings@bpd.treas.gov. A copy of this notice is available at http://www.treasurydirect.gov. … Payment Act.
79 FR 424Treasury DepartmentFiscal ServiceFederal Register · Notice · Jan 28, 2021
information collection as required by the Paperwork Reduction Act of 1995 (PRA). … : 1 Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period
86 FR 7456Treasury DepartmentComptroller of the CurrencyFederal Register · Notice · Oct 27, 2021
information collection as required by the Paperwork Reduction Act of 1995 (PRA). … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period. • Viewing Comments Electronically: Go to www.reginfo.gov.
86 FR 59447Treasury DepartmentComptroller of the CurrencyFederal Register · Notice · Oct 26, 2022
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
87 FR 64841Treasury DepartmentComptroller of the CurrencyFederal Register · Notice · Feb 1, 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 … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period.
89 FR 6566Treasury DepartmentComptroller of the CurrencyInformation Reporting for Discharges of Indebtedness
Federal Register · Rule · Nov 10, 2008
One of these identifiable events requiring the issuance of a Form 1099-C was the expiration of a “non-payment testing period” pursuant to § 1.6050P-1(b)(2)(i)(H). … The 1996 Act was effective April 26, 1996.
73 FR 66539Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Jun 30, 2009
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
74 FR 31160Treasury DepartmentComptroller of the Currency
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