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Designation of Payor To Perform Acts Required of an Employer
Federal Register · Rule · Mar 31, 2014
Summary of Comments and Explanation of Revisions The IRS received comments in response to the proposed regulations. … One commenter suggested deleting the term “agent” when describing the third party payor that is designated to perform the acts of an employer.
79 FR 17860Treasury DepartmentInternal Revenue ServiceCorporate Reorganizations; Guidance on the Measurement of Continuity of Interest
Federal Register · Proposed Rule · Dec 19, 2011
comments that are submitted timely to the IRS. … The average price of P stock during the specified period is also $.25 per share.
76 FR 78591Treasury DepartmentInternal Revenue ServiceMortality Tables for Determining Present Value
Federal Register · Proposed Rule · May 29, 2007
These projection periods were selected as the expected average duration of liabilities and are consistent with projection periods suggested by commentators. … comments that are submitted timely to the IRS.
72 FR 29456Treasury DepartmentInternal Revenue ServiceCatch-Up Contributions for Individuals Age 50 or Older
Federal Register · Rule · Jul 8, 2003
limit based on the period for which the limit is applied. … (4) Exception for section 410(b)(6)(C)(ii) period .
68 FR 40510Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · May 19, 2003
Comments Received on the Expiration of the CIF Exception The comment period closed on April 21, 2003. … Given their other Patriot Act tasks, they believed it would be impossible to complete such reprogramming before the deadline. 1 None of these commenters believed there is any harm to law enforcement
68 FR 26996Treasury DepartmentElection Out of the Centralized Partnership Audit Regime
Federal Register · Rule · Jan 2, 2018
The comment suggested that a period of 180 days from the filing of the return would be a reasonable time. … For the reasons state above, the comment to establish a separate period for evaluating elections was not adopted.
83 FR 24Treasury DepartmentInternal Revenue ServiceTreatment of Payments in Lieu of Taxes Under Section 141
Federal Register · Rule · Oct 24, 2008
Commentators suggested allowing broader flexibility for phased adjustments to PILOTs during the development, construction, or initial start-up period of the property. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.
73 FR 63372Treasury DepartmentInternal Revenue ServiceDisclaimer of Interests and Powers
Federal Register · Rule · Dec 31, 1997
information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … Lubick, Acting Assistant Secretary of the Treasury. [FR Doc. 97-33394 Filed 12-30-97; 8:45 am] BILLING CODE 4830-01-P
62 FR 68183Treasury DepartmentInternal Revenue Service2025 Terrorism Risk Insurance Program Data Call
Federal Register · Notice · Apr 18, 2025
for the 2025 TRIP Data Call, which covers the reporting period from January 1, 2024 to December 31, 2024. … now been approved for use by OMB under Control Number 1505-0257 for a period ending April 30, 2028. 8 6 Agency Information Collection Activities, Proposed Collection, and Comment Request;
90 FR 16593Treasury DepartmentProposed Collection; Comment Request for Regulation Project
Federal Register · Notice · Apr 13, 2001
ACTION: Notice and request for comments. … 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)).
66 FR 19285Treasury DepartmentInternal Revenue ServiceFederal 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 ServiceGuidance Related to Section 951A (Global Intangible Low-Taxed Income)
Federal Register · Proposed Rule · Oct 10, 2018
The changes in the proposed regulation derive directly from statutory changes to the holding period requirement in the Act. C. … period.
83 FR 51072Treasury DepartmentInternal Revenue ServiceFederal 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 ServiceTreatment of Community Income for Certain Individuals Not Filing Joint Returns
Federal Register · Proposed Rule · Jan 22, 2002
accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507). … (2) Time period for filing a request for relief —(i) Specific relief.
67 FR 2841Treasury DepartmentInternal Revenue ServiceFederal Register · Proposed Rule · Jun 21, 2012
information on small entities, 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.
77 FR 37349Treasury DepartmentInternal Revenue ServiceFederal Register · Proposed Rule · Apr 17, 2012
A number of commentators suggested that guidance should permit third parties to act on behalf of a plan sponsor in reporting and paying the fee. … 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.
77 FR 22691Treasury DepartmentInternal Revenue ServiceAmendments to Regulations for the Government Securities Act of 1986
Federal Register · Rule · Apr 26, 1995
of 1992.\7\ The CFTC published its proposed risk assessment rules in March 1994.\8\ The CFTC extended its comment period twice before promulgating the first part of its final risk assessment rules in … period closed on January 17, 1995.
60 FR 20396Treasury DepartmentOffice of the Under Secretary for Domestic FinanceGeneral Rules for Making and Maintaining Qualified Electing Fund Elections
Federal Register · Rule · Jan 2, 1998
Section 1297 also was amended by the Revenue Reconciliation Act of 1989 and the Small Business Job Protection Act of 1996. … The Service requests comments about how net capital gain should be calculated, especially in light of the 1997 Act changes to section 1.
63 FR 6Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Dec 29, 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 60857Treasury DepartmentComptroller of the CurrencyTerrorism Risk Insurance Program 2019 Data Call
Federal Register · Notice · Nov 9, 2018
Reauthorization Act 3 (Section 111) requires the Secretary of the Treasury (Secretary) to perform periodic analyses of certain matters concerning the Program. … Procedural Requirements Paperwork Reduction Act.
83 FR 56152Treasury Department
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