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Guidance Regarding the Active Trade or Business Requirement Under Section 355(b)
Federal Register · Proposed Rule · May 8, 2007
information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … Sections 1.355-1, 1.355-2, and 1.355-4 do not reflect the amendments to section 355 made by the Revenue Act of 1987 and the Technical and Miscellaneous Revenue Act of 1988.
72 FR 26012Treasury DepartmentInternal Revenue ServiceU.S. Treasury Securities-State and Local Government Series
Federal Register · Proposed Rule · Sep 30, 2022
Regulatory Flexibility Act Although this NPRM is being issued in proposed form to secure the benefit of public comment, it relates to matters of public contract and procedures for United States securities … Therefore, Treasury will accept comments pertaining to the potential impact and proposed alternatives during the comment period. D.
87 FR 59353Treasury DepartmentBureau of the Fiscal ServicePrivacy Act of 1974, as Amended; System of Records
Federal Register · Notice · Dec 28, 2006
DEPARTMENT OF THE TREASURY Privacy Act of 1974, as Amended; System of Records AGENCY: Treasury. ACTION: Notice of alteration to a Privacy Act System of Records. … DATES: Comments must be received by January 29, 2007.
71 FR 78271Treasury DepartmentFederal Register · Proposed Rule · May 13, 2020
For example, if the United States Environmental Protection Agency (EPA) issues an order requiring a payor to come into compliance with the underlying legal requirements of the Clean Water Act, 33 U.S.C … Regulatory Flexibility Act The Regulatory Flexibility Act (RFA) (5 U.S.C. chapter 6) requires agencies to “prepare and make available for public comment an initial regulatory flexibility analysis,” which
85 FR 28524Treasury DepartmentInternal Revenue ServiceCredit Union Study; Request for Comments
Federal Register · Notice · Jan 9, 1997
Should the NCUA complete the rulemaking process and issue a final Part 704 regulation before the comment period for this notice ends, you should focus your comments on the new Part 704. … Should the NCUA complete the rulemaking process and issue a final Part 703 regulation before the comment period for this notice ends, you should focus your comments on the new Part 703.
62 FR 1358Treasury DepartmentOffice of the SecretaryFederal Register · Notice · Jun 5, 2026
At the end of the comment period for this notice, the FFIEC and the agencies will review any comments received. … All comments may be accessible under the Freedom of Information Act.
91 FR 34347Treasury DepartmentComptroller of the CurrencyFederal Register · Proposed Rule · Jan 12, 2005
DATES: Submit comments on or before February 18, 2005. ADDRESSES: Send written comments to Daniel P. … (a) Assessing official means the Director of the United States Mint, including the Acting Director when so designated.
70 FR 2081Treasury DepartmentFederal Register · Notice · Apr 26, 2022
ACTION: Notice and request for comments. … Results Act (SIPPRA).
87 FR 24648Treasury DepartmentFederal Register · Notice · Jan 10, 2020
an 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
85 FR 1373Treasury DepartmentComptroller of the CurrencyRules Regarding the Health Insurance Premium Tax Credit
Federal Register · Rule · Jul 28, 2014
Education Reconciliation Act of 2010, as amended by the Medicare and Medicaid Extenders Act of 2010, the Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 … Consistent with the comments received, taxpayers may not qualify for relief from the joint filing requirement for a period that exceeds three consecutive years.
79 FR 43622Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Apr 21, 2022
information collection 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 23914Treasury DepartmentComptroller of the CurrencyConverting an IRA Annuity to a Roth IRA
Federal Register · Rule · Jul 29, 2008
The different time periods were “soon after” the contract was sold and after the contract “has been in force for some time.” … of information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.
73 FR 43860Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Sep 24, 2020
, as required by the Paperwork Reduction Act of 1995 (PRA). … : 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
85 FR 60281Treasury DepartmentComptroller of the CurrencyTribal General Welfare Benefits
Federal Register · Proposed Rule · Sep 17, 2024
Section 2(d)(2) of the Act provides that if the period of limitation on a credit or refund resulting from the enactment of section 139E expires before the end of the 1-year period beginning on the date … 1-year period.
89 FR 75990Treasury 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 DepartmentFederal Register · Notice · Jun 26, 2012
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)). … For future submissions, OFAC will report retrospectively on the response rate during the previous reporting period.
77 FR 38141Treasury DepartmentForeign Assets Control OfficeProposed Agency Information Collection Activities: Comment Request
Federal Register · Notice · Aug 21, 2025
The comment period for the May notice expired on July 8, 2025. … All comments may be accessible under the Freedom of Information Act.
90 FR 40891Treasury DepartmentComptroller of the CurrencyUtility Allowances Submetering
Federal Register · Proposed Rule · Aug 7, 2012
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 46987Treasury 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 · 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 Service
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