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Amount Determined Under Section 956 for Corporate United States Shareholders
Federal Register · Proposed Rule · Nov 5, 2018
Section 956 The Revenue Act of 1962 (the “1962 Act”), Pub. … In addition, under paragraph (a)(2)(ii)(A)( 4 ) of this section, the holding period requirement of section 246(c) is applied by reference to the period during which USP owned (within the meaning of
83 FR 55324Treasury DepartmentInternal Revenue ServiceReporting of Specified Foreign Financial Assets
Federal Register · Rule · Dec 12, 2014
as the asset is held by the taxpayer for only a short period of time. … (9) Reporting period.
79 FR 73817Treasury DepartmentInternal Revenue ServiceFederal Register · Proposed Rule · Jun 18, 2019
Regulatory Flexibility Act (5 U.S.C. chapter 6). … All comments will be available at www.regulations.gov or upon request. A public hearing will be scheduled if requested in writing by any person that timely submits written comments.
84 FR 28426Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Dec 13, 2000
Comments were solicited on the proposal. Discussion of Comment One comment was received by Customs in response to the solicitation of comments. … Comment: The commenter recommended four changes to the text of the proposed bond, as follows: (1) Bond Obligee: That additional text be included in the bond to better identify the actual complainant
65 FR 77813Treasury DepartmentCustoms ServiceFederal Register · Proposed Rule · Feb 14, 2001
Initial Regulatory Flexibility Act Analysis This initial analysis is required under the Regulatory Flexibility Act. (5 U.S.C. chapter 6). … A period of ten minutes will be allotted to each person for making comments. An agenda showing the scheduling of speakers will be prepared after the deadline for receiving outlines has passed.
66 FR 10247Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Apr 25, 2023
The public is invited to submit comments on these requests. DATES: Comments should be received on or before May 25, 2023 to be assured of consideration. … Form 8609-A must be filed by the building owner for each year of the 15-year compliance period.
88 FR 25071Treasury DepartmentWarehouse Withdrawals; Aircraft Fuel Supplies; Pipeline Transportation of Merchandise in Bond
Federal Register · Rule · Apr 5, 1999
Section 665 amended section 557(a) of the Tariff Act of 1930 (19 U.S.C. 1557(a)), to provide for the duty-free withdrawal of turbine fuel from a Customs bonded warehouse under a 30-day accounting period … Act (5 U.S.C. 553), they are not subject to the Regulatory Flexibility Act (5 U.S.C. 601 et seq.).
64 FR 16345Treasury DepartmentCustoms ServiceProposed Information Collection Activity; Public Comment Request
Federal Register · Notice · Dec 31, 1996
This request for comment is being made pursuant to the Paperwork Reduction Act of 1995 (Pub. L. 104-13; 44 U.S.C. 3506(c)(2)(A)). … DATES: Written comments and recommendations on the proposal for the collection of information should be received on or before March 3, 1997. ADDRESSES: Direct all written comments to Nancy J.
61 FR 69134Treasury DepartmentFederal Register · Rule · Feb 9, 1996
One commenter recommended clarifying that the oath must be maintained in writing for a specified period of time. … One commenter expressed concern that the term ``reasonable period'' is too ambiguous.
61 FR 4849Treasury DepartmentComptroller of the CurrencyFederal Register · Rule · Dec 13, 2016
The comment period for the proposed rule ended on September 11, 2015. III. Public Comments and Treasury's Response A. … One comment was from a city government office. Two individuals also commented, but one of the comments was nonresponsive. All public comments can be viewed at http://www.regulations.gov/#!
81 FR 89852Treasury DepartmentAlteration of Class and Type: Vodka
Federal Register · Uncategorized Document · Dec 29, 1994
The two year compliance date deferral was necessary in order to allow ATF to analyze the comments received during the comment period relative to the issuance of Notice No. 780 and to allow for additional … The comment period for Notice No. 780 ended on October 18, 1993.
Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives BureauEstablishment of the Virginia Peninsula Viticultural Area
Federal Register · Rule · Aug 25, 2021
In Notice No. 195, 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 November 30, 2020. … TTB did not receive any comments in response to Notice No. 195.
86 FR 47380Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauFederal Register · Notice · Sep 26, 2017
ACTION: Notice and request for comment. … information collection as required by the Paperwork Reduction Act of 1995 (PRA).
82 FR 44875Treasury DepartmentComptroller of the CurrencyFederal Register · Rule · Jan 15, 2009
Section 7508A was added by section 911(a) of the Taxpayer Relief Act of 1997, Public Law 105-34 (111 Stat. 788, 877-78 (1997)) (the 1997 Act), which was effective for any period for performing an act that … No comments were received from the public in response to the notice of proposed rulemaking, and no public hearing was requested or held.
74 FR 2370Treasury DepartmentInternal Revenue ServiceLos Carneros Viticultural Area; Technical Amendment (2006R-224P)
Federal Register · Rule · Nov 15, 2006
Regulatory Flexibility Act Because no notice of proposed rulemaking is required, the provisions of the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply. … that included a public notice and comment period, TTB has determined that no notice of proposed rulemaking and public comment period are required under 5 U.S.C. 553(b).
71 FR 66454Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauFederal Register · Proposed Rule · Sep 8, 1997
Subsection (e)(6) states that during the two-year period beginning on the date of enactment of the Money Laundering Suppression Act, the discretionary [[Page 47158]] exemption rules shall be applied … That period is 10 months longer than the present 60 day minimum period specified in the administrative practice that has grown up around section 103.22(b) (2) and (d).
62 FR 47156Treasury DepartmentRules and Procedures for Funds Transfers
Federal Register · Uncategorized Document · Jun 1, 1994
Notice and Comment The FMS issues this final rule without prior notice and without a comment period, in accordance with 5 U.S.C. 553(b)(B). … Since this rulemaking responds to the universal position of all parties subject to the regulation, prior notice and a comment period are not necessary.
Treasury DepartmentFiscal ServiceRecapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021
Federal Register · Rule · Sep 10, 2021
Interested persons are directed to the ADDRESSES and Comments and Requests for a Public Hearing sections of the preamble to REG-109077-21 for information on submitting public comments or requesting … Further, comments are being solicited in the cross-referenced notice of proposed rulemaking that is in this issue of the Federal Register , and any comments will be considered before final regulations
86 FR 50637Treasury DepartmentInternal Revenue ServiceFederal 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 CurrencyFederal Register · Notice · Dec 23, 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 60237Treasury DepartmentComptroller of the Currency
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