Documents

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

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  • Prompt Payment Interest Rate; Contract Disputes Act

    Federal Register · Notice · Jul 22, 2021

    Comments or inquiries may also be emailed to PromptPayment@fiscal.treasury.gov. FOR FURTHER INFORMATION CONTACT: Thomas M. … Prompt Payment Act.

    86 FR 38813Treasury DepartmentBureau of the Fiscal Service
  • Computation of, and Rules Relating to, Medical Loss Ratio

    Federal Register · Proposed Rule · May 13, 2013

    Other Comments Commenters requested that the Treasury Department and the IRS permit certain nondeductible fees and taxes imposed by the Affordable Care Act to be taken into account for purposes of calculating … 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.

    78 FR 27873Treasury DepartmentInternal Revenue Service
  • Manufacturing Substitution Drawback: Duty Apportionment

    Federal Register · Rule · Jul 24, 2002

    Comments submitted will be available for public inspection in accordance with the Freedom of Information Act (5 U.S.C. 552), § 1.4 of the Treasury Department Regulations (31 CFR 1.4), and § 103.11(b) of … Regulatory Flexibility Act Because no notice of proposed rulemaking is required for this rule, the provisions of the Regulatory Flexibility Act (5 U.S.C. 601 et seq. ) do not apply.

    67 FR 48368Treasury DepartmentCustoms Service
  • Agency Information Collection Activities: Submission for OMB Review; Comment Request

    Federal Register · Notice · Sep 5, 2003

    information collection, as required by the Paperwork Reduction Act of 1995. … A bank wishing to extend that five-year holding period for up to an additional five years must obtain OCC approval.

    68 FR 52819Treasury DepartmentComptroller of the Currency
  • Regulations Enabling Elections for Certain Transactions Under Section 336(e)

    Federal Register · Rule · May 15, 2013

    with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)) under OMB control number 1545-2125. … Time and Manner for Making the Election Commenters requested that the unilateral seller election of the proposed regulations be made into a joint election between seller and target (acting in a capacity

    78 FR 28467Treasury DepartmentInternal Revenue Service
  • Assessment of Fees; National Banks; District of Columbia Banks

    Federal Register · Proposed Rule · Apr 4, 2001

    Paperwork Reduction Act For purposes of compliance with the Paperwork Reduction Act of 1995, 44 U.S.C. 3501 et seq. , the OCC invites comment on: (1) Whether the proposed collection of information … Unfunded Mandates Reform Act of 1995 Section 202 of the Unfunded Mandates Reform Act of 1995, Pub.

    66 FR 17821Treasury DepartmentComptroller of the Currency
  • Recognition of Gain or Loss by Contributing Partner on Distribution of Contributed Property or Other Property

    Federal Register · Rule · Dec 26, 1995

    The Energy Policy Act of 1992 added section 737 to the Code. … year period after the termination.

    60 FR 66727Treasury DepartmentInternal Revenue Service
  • Application 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 Service
  • Community Bank-Focused Regulation Review

    Federal Register · Proposed Rule · May 12, 1999

    OCC intrastate branch application procedures generally require a 30-day public comment period and a decision no later than 15 days after the close of the public comment period or 45 days after the filing … (The comment period for applications to engage in a short-distance branch relocation is 15 days.)

    64 FR 25469Treasury DepartmentComptroller of the Currency
  • Community Reinvestment Act Regulations

    Federal Register · Rule · Nov 24, 2017

    The comment period for the Agencies' joint proposed rulemaking ended on October 20, 2017. 1  82 FR 43910 (Sept. 20, 2017). 2   See 80 FR 66127 (Oct. 28, 2015), as amended by 82 FR … FDIC: The Regulatory Flexibility Act (RFA) (5 U.S.C. 601 et seq. ) generally requires that, in connection with a final rule, an agency prepare and make available for public comment an initial regulatory

    82 FR 55734Treasury DepartmentComptroller of the Currency
  • Agency Information Collection Activities; Emergency Submission for OMB Review; Comment Request; Capital Projects Fund Compliance Reporting

    Federal Register · Notice · May 10, 2022

    The public is invited to submit comments on this request. DATES: Written comments must be received on or before May 25, 2022. … Description: Section 604 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) established the Coronavirus Capital

    87 FR 28103Treasury Department
  • Credit for Increasing Research Activities

    Federal Register · Proposed Rule · Jul 29, 2003

    As a related point, the commentator claimed that a statutory amendment made by the 1989 Act supports its plain meaning argument. … (f) Tax accounting periods used —(1) In general.

    68 FR 44499Treasury DepartmentInternal Revenue Service
  • Local Lodging Expenses

    Federal Register · Rule · Oct 1, 2014

    on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … Maloy, Acting Deputy Commissioner for Services and Enforcement. Approved: August 22, 2013. Mark J. Mazur, Assistant Secretary of the Treasury (Tax Policy).

    79 FR 59112Treasury DepartmentInternal Revenue Service
  • Proposed 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 Service
  • Updating Regulation References To Reflect Reorganizations at the Department of Justice and the Internal Revenue Service

    Federal 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 Service
  • Proposed Agency Information Collection Activities; Comment Request

    Federal Register · Notice · Mar 28, 2022

    At the end of the comment period for this notice, the FFIEC and the agencies will review any comments received to determine whether to modify the proposal in response to comments. … Following the close of this notice's 60-day comment period, the agencies will publish a second notice with a 30-day comment period.

    87 FR 17410Treasury DepartmentComptroller of the Currency
  • Extension of Time for Filing Returns

    Federal Register · Proposed Rule · Jul 1, 2008

    the automatic extension period for certain pass-through entities should be five months. … Although the Treasury Department and IRS are attempting to alleviate overall taxpayer burden, because the automatic extension period for certain pass-through entities will now be five months, comments

    73 FR 37389Treasury DepartmentInternal Revenue Service
  • Extension of Time To Elect Method for Determining Allowable Loss

    Federal Register · Proposed Rule · Aug 26, 2004

    in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … Therefore, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    69 FR 52462Treasury DepartmentInternal Revenue Service
  • Section 6707A and the Failure To Include on Any Return or Statement Any Information Required To Be Disclosed Under Section 6011 With Respect to a Reportable Transaction

    Federal 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 Service
  • Interagency Appraisal and Evaluation Guidelines

    Federal Register · Notice · Dec 10, 2010

    In finalizing the Guidelines, the Agencies considered the Dodd-Frank Act, other Federal statutory and regulatory changes affecting appraisals, 11 and the public comment process. … See Dodd-Frank Act, Section 1400(c)(1). 38  Section 1471 of the Dodd-Frank Act added a new section 129H to the Truth-in-Lending Act (15 U.S.C. 1631 et seq. ).

    75 FR 77450Treasury DepartmentComptroller of the Currency

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