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Extended Carryback of Losses to or from a Consolidated Group
Federal Register · Rule · Jun 23, 2010
As described in Revenue Procedure 2009-52, 2009-49 IRB 744, section 13(e)(4) of the Act permits any taxpayer that previously elected pursuant to section 172(b)(3) to forgo the carryback period for a loss … arising in a taxable year ending before the date of enactment of the Act (November 6, 2009) to revoke such election in order to take advantage of the Extended Carryback Period, provided that the taxpayer
75 FR 35643Treasury DepartmentInternal Revenue ServiceNew Markets Tax Credit Program
Federal Register · Proposed Rule · May 24, 2005
DATES: All comments and submissions must be received by July 8, 2005. … Act of 2000).
70 FR 29658Treasury DepartmentCommunity Development Financial Institutions FundSubmission for OMB Review; Comment Request
Federal Register · Notice · Nov 28, 2014
DEPARTMENT OF THE TREASURY Submission for OMB Review; Comment Request November 24, 2014. … These regulations permit the loss corporation to elect to allocate these amounts between the period ending on the change date and the period beginning on the day after the change date as if its books were
79 FR 70933Treasury DepartmentPrivacy Act of 1974; Matching Program
Federal Register · Notice · Jan 14, 2026
If no public comments are received during the period allowed for comment, the re-established agreement will be effective January 15, 2026 provided it is a minimum of 30 days after the publication date. … The term of these agreements is expected to cover the 18-month period, January 15, 2026, through July 16, 2027.
91 FR 1600Treasury DepartmentInternal Revenue ServiceEmployer Comparable Contributions to Health Savings Accounts Under Section 4980G
Federal Register · Rule · Jul 31, 2006
Section 1201 of the Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (Act), Public Law 108-173, (117 Stat. 2066, 2003) added section 223 to the Code to permit eligible individuals … Section 4980G was also added to the Code by the Act.
71 FR 43056Treasury DepartmentInternal Revenue ServiceFederal Register · Proposed Rule · Nov 23, 2016
or periods, at the time the partnership was formed. … or periods, at the time the partnership was formed.
81 FR 84518Treasury DepartmentInternal Revenue ServiceEstablishment of the Appalachian High Country Viticultural Area
Federal Register · Rule · Oct 27, 2016
During the comment period, TTB received 67 comments, including comments from local winery and vineyard owners, local residents, the president of the Tennessee Farm Winegrowers Alliance, officers from the … After the comment period closed, TTB received an additional letter of support signed by two U.S.
81 FR 74677Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauCalculation of UBTI for Certain Exempt Organizations
Federal Register · Rule · Dec 10, 2019
For rules that apply to earlier periods, see § 1.512(a)- 5T as contained in 26 CFR part 1, revised April 1, 2019. … Section 512(a)(3)(E) was added to the Code under the Tax Reform Act of 1984, Public Law 98-369 (98 Stat. 598 (1984)).
84 FR 67370Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Nov 27, 2024
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 … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period.
89 FR 93827Treasury DepartmentComptroller of the CurrencyFederal Register · Notice · Jun 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 26676Treasury DepartmentComptroller of the CurrencyProposed Agency Information Collection Activities; Comment Request
Federal Register · Notice · Aug 21, 2025
The comment period for the May notice expired on July 1, 2025. No comments were received, and the agencies will proceed with the extension, without revision, of the FFIEC 102. … All comments may be accessible under the Freedom of Information Act.
90 FR 40887Treasury DepartmentComptroller of the CurrencyFederal Register · Rule · Mar 4, 2002
Background On October 26, 2001, the President signed into law the USA PATRIOT Act of 2001 (Public Law 107-56) (the Act). … Each certification provided pursuant to paragraph (b)(2)(i) of this section shall be effective for the one year period beginning on the date of the certification.
67 FR 9874Treasury DepartmentFederal Register · Rule · Nov 28, 1995
Although the interim regulation took effect on the date of publication, T.D. 94-52 prescribed a public comment period which closed on August 19, 1994. … Two of these commenters were primarily concerned with the ability to file a claim after importation and whether or not there would be a sufficient time period to make such a claim, particularly when the
60 FR 58515Treasury DepartmentCustoms ServiceSubmission for OMB Review; Comment Request
Federal Register · Notice · Jun 25, 2004
DEPARTMENT OF THE TREASURY Submission for OMB Review; Comment Request June 18, 2004. … The Department of Treasury has submitted the following public information collection requirement(s) to OMB for review and clearance under the Paperwork Reduction Act of 1995, Pub. L. 104-13.
69 FR 35710Treasury DepartmentLevy Restrictions During Installment Agreements
Federal Register · Rule · Dec 18, 2002
No written comments on the proposed regulations were received. No public hearing was scheduled or held. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.
67 FR 77416Treasury DepartmentInternal Revenue ServiceClassification of Certain Transactions Involving Computer Programs
Federal Register · Rule · Oct 2, 1998
SUPPLEMENTARY INFORMATION: Paperwork Reduction Act The collection of information in this final rule has been reviewed and, pending receipt and evaluation of public comments, approved by the Office … The definition of software used in the regulations is based on the definition in the Copyright Act. The Copyright Act does not define the term computer. 16.
63 FR 52971Treasury DepartmentInternal Revenue ServiceProhibited Allocations of Securities in an S Corporation
Federal Register · Rule · Dec 17, 2004
This rule was recommended by a commentator. … Several commentators urged Treasury and the IRS to prevent this abuse.
69 FR 75455Treasury DepartmentInternal Revenue ServicePrivacy Act of 1974; Matching Program
Federal Register · Notice · Jun 21, 2024
If no public comments are received during the period allowed for comment, the modified program will be effective July 21, 2024, provided it is a minimum of 30 days after the publication date. … The term of the existing agreements covers an 18-month period, July 1, 2023, through December 31, 2024.
89 FR 52214Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Dec 28, 2007
L. 106-554) and amended by section 221 of the American Jobs Creation Act of 2004 (Pub. L. 108-357), section 101 of the Gulf Opportunity Zone Act of 2005 (Pub. … L. 108-357), and Division A, section 102 of the Tax Relief and Health Care Act of 2006 (Pub. L. 109-432) (the Act).
72 FR 73976Treasury DepartmentCommunity Development Financial Institutions FundTime for Filing Form 4720 Return
Federal Register · Rule · Oct 7, 1997
The deadline for comments on the NPRM was April 2, 1997; no comments were received. … Dolan, Acting Commissioner of Internal Revenue. Approved: August 27, 1997. Donald C. Lubick, Acting Assistant Secretary of the Treasury.
62 FR 52256Treasury DepartmentInternal Revenue Service
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