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

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  • Proposed Collection; Comment Request for Cuban Remittance Affidavit

    Federal Register · Notice · Apr 29, 2014

    continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … , remittances to students in Cuba pursuant to an educational license, limited emigration remittances, and periodic remittances from blocked accounts.

    79 FR 24064Treasury DepartmentForeign Assets Control Office
  • Disguised Payments for Services

    Federal Register · Proposed Rule · Jul 23, 2015

    See section 73 of the Tax Reform Act of 1984 (the 1984 Act). … Comments and Requests for Public Hearing The Treasury Department and the IRS invite public comment on these proposed regulations.

    80 FR 43652Treasury DepartmentInternal Revenue Service
  • Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m)

    Federal Register · Rule · Dec 30, 2020

    A commenter suggested a transition relief period of 7 years from the date of publication of these final regulations. 9 Other commenters suggested that transition relief should apply for taxable years … Extension of an Exercise Period for a Non-Statutory Stock Option Commenters asked if extending the exercise period for a non-statutory stock option  18 is a material modification.

    85 FR 86481Treasury DepartmentInternal Revenue Service
  • Indorsement and Payment of Checks Drawn on the United States Treasury

    Federal Register · Proposed Rule · May 30, 1997

    Accordingly, a Regulatory Flexibility Act analysis is not required. … Therefore, while commenters are free to submit additional comments at this time, they need not re-submit earlier comments. Treasury does not intend to hold hearings.

    62 FR 29314Treasury DepartmentFiscal Service
  • Thresholds Increase for the Major Assets Prohibition of the Depository Institution Management Interlocks Act Rules

    Federal Register · Proposed Rule · Jan 31, 2019

    The docket may be viewed after the close of the comment period in the same manner as during the comment period. … A final regulatory flexibility analysis will be conducted after comments received during the public comment period have been considered. 1.

    84 FR 604Treasury DepartmentComptroller of the Currency
  • Proposed Agency Information Collection Activities; Comment Request

    Federal Register · Notice · Sep 23, 2008

    At the end of the comment period, the comments and recommendations received will be analyzed to determine the extent to which the FFIEC and the agencies should modify the proposed revisions prior to giving … The agencies request comment on the merits and availability of the post-acquisition loan and lease data described above that are being considered for possible addition to the Call Report and the period

    73 FR 54807Treasury DepartmentComptroller of the Currency
  • Income, Gift and Estate Tax

    Federal Register · Rule · Aug 22, 1995

    L. 100-647) (the 1988 Act), the Revenue Reconciliation Act of 1989 (Pub. L. 101-239) (the 1989 Act), and the Revenue Reconciliation Act of 1990 (Pub. L. 101-508) (the 1990 Act). … Section 20.2056A-9 Designated Filer In response to comments, the time period accorded the U.S.

    60 FR 43531Treasury DepartmentInternal Revenue Service
  • Modification of Check the Box

    Federal Register · Rule · Feb 25, 2005

    Section 856(i) was added by the Tax Reform Act of 1986 (Pub. L. 99-514, 100 Stat. 2085). Section 1361(b)(3) was added by the Small Business Job Protection Act of 1996 (Pub. … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    70 FR 9220Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple FinCEN Information Collection Requests

    Federal Register · Notice · Nov 28, 2017

    The public is invited to submit comments on these requests. DATES: Comments should be received on or before December 28, 2017 to be assured of consideration. … Financial institutions subject to a geographic targeting order must maintain records for such period of time as the order requires but not more than 5 years (31 CFR 1010.410(d)).

    82 FR 56325Treasury Department
  • Establishment of the Paulsell Valley Viticultural Area

    Federal Register · Rule · Jun 3, 2022

    In Notice No. 202, TTB solicited comments on the accuracy of the name, boundary, and other required information submitted in support of the petition. The comment period closed on September 13, 2021. … TTB did not receive any comments in response to Notice No. 202.

    87 FR 33646Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Agency Information Collection Activities: Information Collection Renewal; Comment Request; Generic Clearance for the Collection of Qualitative Feedback on Agency Service Delivery

    Federal Register · Notice · Nov 5, 2019

    information collection as required by the Paperwork Reduction Act of 1995 (PRA). … methods: 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

    84 FR 59674Treasury DepartmentComptroller of the Currency
  • Arbitrage Restrictions on Tax-Exempt Bonds

    Federal Register · Rule · Dec 30, 1998

    with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545-1490. … Commentators also requested guidance about the time period in which the SLGs comparison is to be made.

    63 FR 71748Treasury DepartmentInternal Revenue Service
  • Electronic Signatures; Electronic Submission of Forms (2000R-458P)

    Federal Register · Proposed Rule · Apr 11, 2003

    Regulatory Analyses and Notices Paperwork Reduction Act The provisions of the Paperwork Reduction Act of 1995, 44 U.S.C. … Yes; you may write to the Administrator within the 30-day comment period to ask for a public hearing.

    68 FR 17760Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Gulf Coast Restoration Trust Fund

    Federal Register · Rule · Sep 28, 2016

    of 2012 (RESTORE Act or Act). … Treasury supports the Council's goal of restoring and protecting the Gulf Coast region under the Comprehensive Plan Component, and is amending section 34.204(b), with a 45 day comment period. 2

    81 FR 66529Treasury Department
  • Waiver of Information Reporting Penalties-Determining Whether Correction is Prompt

    Federal Register · Proposed Rule · Jul 9, 2003

    In addition, the filer must have acted in a responsible manner both before and after the failure. … Therefore, the proposed regulations retain the 30-day correction period for waiving the penalties imposed by sections 6722 and 6723.

    68 FR 40857Treasury DepartmentInternal Revenue Service
  • Application of Modified Carryover Basis to General Basis Rules

    Federal Register · Rule · Jan 19, 2017

    The regulations reflect changes to the law made by the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 … (d) * * * (2) * * * For purposes of this section, the period during which a shareholder has held stock includes the period he is considered to have held it by reason of the application of section 1223

    82 FR 6235Treasury DepartmentInternal Revenue Service
  • Local Lodging Expenses

    Federal Register · Proposed Rule · Apr 25, 2012

    Section 217 was amended by the Revenue Reconciliation Act of 1993, Public Law 103-66 (107 Stat. 417). … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    77 FR 24657Treasury DepartmentInternal Revenue Service
  • Rents and Royalties

    Federal Register · Proposed Rule · Dec 18, 2002

    on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … comments that are submitted timely to the IRS.

    67 FR 77450Treasury DepartmentInternal Revenue Service
  • Sale and Issue of Marketable Book-Entry Treasury Bills, Notes, and Bonds

    Federal Register · Proposed Rule · Dec 5, 2012

    Treasury requests comments on whether the conversion of the High Rate should be done on an ACT/360, ACT/365 or some other basis. … Please comment on the appropriate length of the lock out period. Interest Rate: The Interest Rate on the floating rate securities would be the Index Rate plus the Spread.

    77 FR 72278Treasury DepartmentFiscal Service
  • Agency Information Collection Activities: Information Collection Revision; Comment Request; Licensing Manual

    Federal 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 35792Treasury DepartmentComptroller of the Currency

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