Documents
Briefs, oral arguments, agency decisions and the Federal Register.
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International Trade Data System Project Office; Proposed Collection; Comment Request
Federal Register · Notice · Nov 25, 1996
on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3505(c)(2)(A)). … Accordingly, the official prototype period would not begin until March 1, 1997.
61 FR 59922Treasury DepartmentSubmission for OMB Review; Comment Request
Federal Register · Notice · Mar 22, 1999
DEPARTMENT OF THE TREASURY Submission for OMB Review; Comment Request March 9, 1999. … Title: Lay Order Period--General Order Merchandise.
64 FR 13845Treasury DepartmentFederal 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 CurrencyDebt Instruments with Original Issue Discount; Annuity Contracts
Federal Register · Proposed Rule · Apr 7, 1995
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, … 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.
60 FR 17731Treasury DepartmentInternal Revenue ServiceTreatment of Changes in Elective Entity Classification
Federal Register · Proposed Rule · Oct 28, 1997
a collection of information requirement, 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.
62 FR 55768Treasury DepartmentInternal Revenue ServiceProposed Agency Information Collection Activities; Comment Request
Federal Register · Notice · Oct 1, 1998
ACTION: Notice and request for comment. ----------------------------------------------------------------------- SUMMARY: In accordance with the requirements of the Paperwork Reduction Act of 1995 (44 … At the end of the comment period, the comments and recommendations received will be analyzed to determine the extent to which the FFIEC should modify the proposed revisions prior to giving its final approval
63 FR 52794Treasury DepartmentComptroller of the CurrencyInstallment Obligations Received From Liquidating Corporations
Federal Register · Proposed Rule · Jan 22, 1997
Changes to the applicable tax law were made by the Installment Sales Revision Act of 1980 and the Tax Reform Act of 1986. … Subsequently, section 453(h) was amended by the Tax Reform Act of 1986.
62 FR 3244Treasury DepartmentInternal Revenue ServiceGasoline and Diesel Fuel Excise Tax; Special Rules for Alaska; Definitions
Federal Register · Rule · Jan 2, 1998
The regulations implement certain changes made by the Omnibus Budget Reconciliation Act of 1993 and the Small Business Job Protection Act of 1996. … After consideration of written comments, the proposed regulations are adopted as revised by [[Page 25]] this Treasury decision. Comments and revisions are discussed below.
63 FR 24Treasury DepartmentInternal Revenue ServiceRegulatory Capital Rules: Regulatory Capital, Revisions to the Supplementary Leverage Ratio
Federal Register · Rule · Sep 26, 2014
Regulatory Flexibility Act Analysis OCC: The Regulatory Flexibility Act, 5 U.S.C. 601 et seq. … Thus, no issues were raised in public comments related to the Board's initial regulatory flexibility act analysis and no changes are being made in response to such comments.
79 FR 57725Treasury DepartmentComptroller of the CurrencyExcise Tax on Repurchase of Corporate Stock-Procedure and Administration
Federal Register · Rule · Jul 3, 2024
These final regulations do not adopt this comment. … Unfunded Mandates Reform Act Section 202 of the Unfunded Mandates Reform Act of 1995 requires that agencies assess anticipated costs and benefits and take certain other actions before issuing a final
89 FR 55045Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Jul 20, 2007
Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required. … The period during which an old corporation is in existence and a member of the group engaged in active business is included in (or tacks onto) the period for the new corporation if the following four conditions
72 FR 39734Treasury DepartmentInternal Revenue ServiceEffect of Section 67(g) on Trusts and Estates
Federal Register · Rule · Oct 19, 2020
Two commenters requested that Example 1 be revised to take into account the amendments to section 172(b)(1)(D) under sec. 2302(b) of the Coronavirus Aid, Relief, and Economic Security Act, Public Law … The CARES Act amendments to section 172(b) mentioned by the commenters allow taxpayers a five-year carryback of certain net operating losses incurred by that taxpayer.
85 FR 66219Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · May 31, 2022
information collection, as required by the Paperwork Reduction Act of 1995 (PRA). … You may review comments and other related materials that pertain to this information collection following the close of the 30-day comment period for this notice by the method set forth in the next bullet
87 FR 32499Treasury DepartmentComptroller of the CurrencyFederal Register · Rule · Jun 28, 2010
Please allow sufficient time for mailed comments to be received before the close of the comment period. • By express or overnight mail. … Comments mailed to the addresses indicated as appropriate for hand or courier delivery may be delayed and received after the comment period. Submission of comments on paperwork requirements.
75 FR 37188Treasury DepartmentInternal Revenue ServiceReporting, Procedures and Penalties Regulations and Sudanese Sanctions Regulations
Federal Register · Rule · Jun 13, 2005
All public comments on these Regulations will be a matter of public record. … The respondent may submit a response to the prepenalty notice within the applicable 30-day period set forth in this paragraph.
70 FR 34060Treasury DepartmentForeign Assets Control OfficeFederal Register · Proposed Rule · Dec 7, 2018
The docket may be viewed after the close of the comment period in the same manner as during the comment period. … The Board will consider whether to conduct a final regulatory flexibility analysis after consideration of comments received during the public comment period. 106 5 U.S.C. 601 et seq.
83 FR 63110Treasury DepartmentComptroller of the CurrencyConduit Arrangements Regulations
Federal Register · Rule · Aug 11, 1995
(iii) Time period between financing transactions. … A short period of time is evidence of the existence of a tax avoidance plan while a long period of time is evidence that there is not a tax avoidance plan.
60 FR 40997Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Feb 24, 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 10429Treasury DepartmentComptroller of the CurrencyFederal Register · Proposed Rule · Jul 11, 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 45933Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Nov 19, 2002
Paragraph (d)(7) is amended to clarify that comments received in response to solicitations for public comments, prepublication comments, as well as comments received in response to notices of proposed … (7) Comments received in response to a notice of proposed rulemaking, a solicitation for public comments, or prepublication comments.
67 FR 69673Treasury DepartmentInternal Revenue Service
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