Documents
Briefs, oral arguments, agency decisions and the Federal Register.
6,519 results
1.28s
Federal 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 DepartmentLimitations on Benefits and Contributions Under Qualified Plans
Federal Register · Rule · Apr 5, 2007
Revenue Act of 1988, Public Law 100-647 (102 Stat. 3342) (TAMRA), the Uruguay Round Agreements Act of 1994, Public Law 103-465 (108 Stat. 4809) (GATT), the Small Business Job Protection Act of 1996, Public … Commentators objected to this second provision.
72 FR 16878Treasury DepartmentInternal Revenue ServiceAgency Information Collection Activities: Submission for OMB Review; Comment Request
Federal Register · Notice · Jul 7, 2000
information collection, as required by the Paperwork Reduction Act of 1995. … Comments: Your comment will become a matter of public record.
65 FR 42062Treasury DepartmentComptroller of the CurrencyFederal Register · Rule · Dec 1, 2016
To begin, we know of no instance, prior to this proceeding, in which FinCEN has equated any particular SARs data or rate as indicative of a problem under Section 311 [of the USA PATRIOT Act]. … FinCEN did not rely on any suggestion that the number of SAR filings involving FBME increased during the Cypriot financial crisis as compared to past periods in the analysis.
81 FR 86577Treasury DepartmentFinancial Crimes Enforcement NetworkInformation Returns by Donees Relating to Qualified Intellectual Property Contributions
Federal Register · Rule · May 23, 2005
Explanation of Provisions This document contains temporary Income Tax Regulations under the American Jobs Creation Act of 2004 (Pub. L. 108-357, 118 Stat. 1418) (the Act). … PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 8.
70 FR 29450Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Jul 16, 1999
Some commenters on the Notice asked whether Community Reinvestment Act (CRA) credit would be available for financial institutions that offer ETAsSM. … period.
64 FR 38510Treasury DepartmentFiscal ServiceFederal Register · Proposed Rule · Mar 2, 2026
For help with submitting effective comments please click on “Commenter's Checklist.” … The docket may be viewed after the close of the comment period in the same manner as during the comment period.
91 FR 10202Treasury 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 CurrencyFederal Register · Proposed Rule · Jul 26, 2002
in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … 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.
67 FR 48823Treasury DepartmentInternal Revenue ServiceFailure To File Gain Recognition Agreements or Satisfy Other Reporting Obligations
Federal Register · Rule · Nov 19, 2014
the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)) under control number 1545-1487. … The comments and revisions are discussed in this preamble. Summary of Comments and Explanation of Revisions 1.
79 FR 68763Treasury DepartmentInternal Revenue ServiceFederal Register · Uncategorized Document · Oct 6, 1994
DATES: Comments must be received on or before October 21, 1994. ADDRESSES: Comments should be sent to: Division of Special Investments, Bureau of the Public Debt, 200 Third Street, P.O. … This will allow time for comments to be incorporated in a final rule within operational time constraints.
Treasury DepartmentFiscal ServiceFederal Register · Proposed Rule · Feb 28, 2020
The docket may be viewed after the close of the comment period in the same manner as during the comment period. … The docket may be viewed after the close of the comment period in the same manner as during the comment period.
85 FR 12120Treasury DepartmentComptroller of the CurrencyQualified Films Under Section 199
Federal Register · Proposed Rule · Jun 7, 2007
L. 109-135, 119 Stat. 25), section 514 of the Tax Increase Prevention and Reconciliation Act of 2005 (Public Law 109-222, 120 Stat. 345), and section 401 of the Tax Relief and Health Care Act of 2006 … 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.
72 FR 31478Treasury DepartmentInternal Revenue ServiceFederal Register · Uncategorized Document · Jun 10, 1994
The Conference Report to the Technical and Miscellaneous Revenue Act of 1988, H.R. Conf. Rep. … It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) and the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply to these regulations, and,
Treasury DepartmentInternal Revenue ServiceHealth Insurance Premium Tax Credit
Federal Register · Rule · Jul 26, 2017
Enrollment Period Several commenters urged HHS to provide an open enrollment period if expanded rules for relief are adopted so taxpayers that are eligible for relief due to domestic abuse or spousal … Commenters also recommended that taxpayers be allowed a special enrollment period if the abuse or abandonment occurs during a taxable year for which the victim had not enrolled in a qualified health plan
82 FR 34601Treasury DepartmentInternal Revenue ServicePrivacy Act of 1974; Matching Program
Federal Register · Notice · Sep 29, 2025
If no public comments are received during the period allowed for comment, the agreement will be effective October 29, 2025, provided it is a minimum of 30 days after the publication date. … The term of this agreement is expected to cover the 18-month period, September 30, 2025, through March 31, 2027.
90 FR 46738Treasury DepartmentInternal Revenue ServiceApplying Section 197 To Partnerships
Federal Register · Proposed Rule · Jan 25, 2000
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. … Thus, A is treated as holding an interest in the intangible during the transition period.
65 FR 3903Treasury DepartmentInternal Revenue ServiceWithholding on Interest in the Case of Sales of Obligations Between Interest Payment Dates
Federal Register · Proposed Rule · Oct 14, 1997
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. … Dolan, Acting Commissioner of Internal Revenue. [FR Doc. 97-26000 Filed 10-6-97; 8:45 am] BILLING CODE 4830-01-P
62 FR 53503Treasury DepartmentInternal Revenue ServiceFederal Register · Proposed Rule · Apr 27, 2026
For help with submitting effective comments, please click on “Commenter's Checklist.” … The docket may be viewed after the close of the comment period in the same manner as during the comment period.
91 FR 22481Treasury DepartmentComptroller of the CurrencyRefund of Mistaken Contributions and Withdrawal Liability Payments
Federal Register · Rule · Jul 22, 2002
Accordingly, the period of time for refund of these contributions was 6 months from the date of enactment. … Mader, Acting Deputy Commissioner of Internal Revenue. Approved: July 10, 2002. Pamela F. Olson, Acting Assistant Secretary of the Treasury.
67 FR 47692Treasury DepartmentInternal Revenue Service
Ask Donna what matters in the record.
She can read the source against your case and show you exactly where the answer came from.