Documents

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

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  • Prompt Payment Interest Rate; Contract Disputes Act

    Federal Register · Notice · Jan 4, 2017

    ADDRESSES: Comments or inquiries may be mailed to: E-Commerce Division, Bureau of the Fiscal Service, 401 14th Street SW., Room 306F, Washington, DC 20227. … Payment Act.

    82 FR 910Treasury DepartmentFiscal Service
  • Agency Information Collection Activities: Information Collection Renewal; Comment Request; Reverse Mortgage Products: Guidance for Managing Compliance and Reputation Risks

    Federal Register · Notice · Jan 28, 2022

    , 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.

    87 FR 4711Treasury DepartmentComptroller of the Currency
  • Agency Information Collection Activities: Information Collection Renewal; Comment Request; Guidance on Sound Incentive Compensation Policies

    Federal Register · Notice · Dec 4, 2025

    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.

    90 FR 55974Treasury DepartmentComptroller of the Currency
  • Treatment of Changes in Elective Entity Classification

    Federal Register · Proposed Rule · Oct 28, 1997

    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.

    62 FR 55768Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities; Submission for OMB Review; Comment Request

    Federal Register · Notice · Oct 13, 2023

    The comment period for the June notice expired on August 28, 2023. No comments were received, and the agencies will proceed with the extension, without revision, of the FFIEC 101. … All comments may be accessible under the Freedom of Information Act.

    88 FR 71083Treasury DepartmentComptroller of the Currency
  • Centralized Partnership Audit Regime

    Federal Register · Rule · Feb 27, 2019

    Act of 2018, contained in Title II of Division U of the Consolidated Appropriations Act of 2018, Public Law 115-141 (TTCA). … The 270-day period for mailing an FPA therefore acts as the outside time frame within which the IRS must respond to a request for modification.

    84 FR 6468Treasury DepartmentInternal Revenue Service
  • Community Reinvestment Act Regulations

    Federal Register · Rule · Aug 2, 2005

    The lag will help promote investments that take an extended period to arrange. … Unfunded Mandates Reform Act of 1995 Section 202 of the Unfunded Mandates Reform Act of 1995, Pub.

    70 FR 44256Treasury DepartmentComptroller of the Currency
  • Acquisition of an S Corporation by a Member of a Consolidated Group

    Federal Register · Proposed Rule · Dec 17, 1998

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

    63 FR 69581Treasury DepartmentInternal Revenue Service
  • Departmental Offices; Proposed Collection; Comment Request

    Federal Register · Notice · Jul 13, 1998

    collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Foreign Currency Form FC-2: 1,680 hours, based on 12 reporting periods per year. Foreign Currency Form FC-3: 2,112 hours, based on 4 reporting periods per year.

    63 FR 37622Treasury Department
  • Prevention of Abuse of Charitable Remainder Trusts

    Federal Register · Rule · Jan 5, 2001

    Public Comments One commentator argued that the transactions targeted by the regulations are not abusive because they comply with the statutory changes made to section 664 by the Taxpayer Relief Act of … This commentator compared the effective date of the proposed regulations to the effective date of the 1997 Act's trust provisions.

    66 FR 1034Treasury DepartmentInternal Revenue Service
  • Offset of Federal Benefit Payments To Collect Past-due, Legally Enforceable Nontax Debt

    Federal Register · Rule · Aug 21, 1998

    , for the following reasons, that a comment period would be unnecessary, impracticable and contrary to the public interest. … A comment period is unnecessary because this interim rule does not change the ongoing offset process under the Treasury Offset Program, but rather provides guidance for creditor agencies and disbursing

    63 FR 44986Treasury DepartmentFiscal Service
  • Establishment of the Beverly, Washington Viticultural Area

    Federal Register · Rule · Oct 29, 2024

    The comment period closed on January 27, 2023. TTB received no comments in response to Notice No. 219. … The comment period closed December 4, 2023. TTB received one comment in response to Notice No. 219A.

    89 FR 85852Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Customer Due Diligence Requirements for Financial Institutions

    Federal Register · Rule · May 11, 2016

    We did not receive any substantive comment on the IT cost during the comment period. … During the comment period to the RIA, a few commenters raised substantive concerns about the rule itself that were essentially identical to concerns identified by commenters during the NPRM comment period

    81 FR 29398Treasury DepartmentFinancial Crimes Enforcement Network
  • Center Employee Stock Ownership Plans; Section 411(d)(6) Protected Benefits (Taxpayer Relief Act of 1997); Qualified Retirement Plan Benefits

    Federal Register · Rule · Sep 4, 1998

    The IRS will also consider comments submitted pursuant to Notice 98-29 that propose other methods of providing section 411(d)(6) relief to address special concerns of employee stock ownership plans. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    63 FR 47172Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Revenue Procedure 101177-05

    Federal Register · Notice · May 31, 2005

    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 Revenue Procedure 2005-26, Revenue Procedure Regarding Extended Period of Limitation for Listed Transaction Situations.

    70 FR 31015Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request

    Federal Register · Notice · Jan 27, 2004

    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)). … Brewers must keep general required records for ongoing brewery operations for a period of 3 years. However, the brewer must keep certain documents for an indefinite period.

    69 FR 3994Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Commerce in Firearms and Ammunition-Annual Inventory of Firearms (99R-502P)

    Federal Register · Proposed Rule · Aug 28, 2000

    Regulatory Flexibility Act The Regulatory Flexibility Act (RFA) generally requires an agency to conduct a regulatory flexibility analysis of any rule subject to notice and comment rulemaking requirements … Any interested person who desires an opportunity to comment orally at a public hearing should submit his or her request, in writing, to the Director within the 90-day comment period.

    65 FR 52054Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Conversion From Stock Form Depository Institution to Federal Stock Association

    Federal Register · Proposed Rule · May 8, 2001

    Because OTS will not institute a second comment period for this proposed rule, any parties interested in commenting should do so during this comment period. … Regulatory Flexibility Act Pursuant to section 605(b) of the Regulatory Flexibility Act, 4 the Director certifies that this proposed rule will not have a significant economic impact on a substantial

    66 FR 23198Treasury DepartmentThrift Supervision Office
  • 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
  • Revisions to Regulations Relating to Repeal of Tax on Interest of Nonresident Alien Individuals and Foreign Corporations Received From Certain Portfolio Debt Investments

    Federal Register · Rule · Apr 12, 2007

    However, a few comments were received. After consideration of the comments, the proposed regulations are adopted in these final regulations, with two modifications. … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    72 FR 18386Treasury DepartmentInternal Revenue Service

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