Documents

Employer 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.

Establishment 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.

Calculation 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)).

Proposed 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.

North American Free Trade AgreementSubmission of Certificates of Eligibility for Textile and Apparel Goods Under the Tariff Preference Level Provisions

Federal 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

Submission 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.

Levy 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.

Privacy 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.

Funding Opportunity Title: Notice of Allocation Availability (NOAA) Inviting Applications for the CY 2008 Allocation Round of the New Markets Tax Credit Program

Federal 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).

Time 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.

Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media

Federal Register · Proposed Rule · Dec 3, 2010

of small entities as well as comments on the Paperwork Reduction Act burden estimates contained in the Special Analysis section of this preamble. … 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.

Credit for Increasing Research Activities

Federal Register · Rule · Oct 4, 2016

period” for purposes of meeting the significant economic risk test. … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Revision of Distilled Spirits Plant Regulations

Federal Register · Rule · Feb 16, 2011

Notice No. 83 invited the public to make comments on the proposed regulations by August 6, 2008. The comment period for Notice No. 83 was extended twice. … The comment period for Notice No. 83 therefore closed on February 3, 2009. Comments Received in Response to Notice No. 83 In response to Notice No. 83, TTB received 7 comments.

Offset of Federal Benefit Payments to Collect Past-due, Legally Enforceable Nontax Debt

Federal Register · Rule · Dec 23, 1998

This final rule governs the offset of Federal benefit payments issued under the Social Security Act (other than Supplemental Security Income), part B of the Black Lung Benefits Act, and any law administered … Comments on the Proposed and Interim Rules FMS did not receive any comments on the proposed rule by the close of the comment period.

Agency Information Collection Activities: Submission for OMB Review; Joint Comment Request

Federal Register · Notice · Nov 18, 2015

The comment period for this notice expired on September 28, 2015. … The comment period for this notice expired on September 28, 2015.

Prior Disclosure

Federal Register · Proposed Rule · Sep 26, 1996

Comments should be submitted within the time frame that comments are due regarding the substance of the proposal. … The Fines, Penalties & Forfeitures Officer may extend the 30 day period if it is determined there is good cause to do so.

Selection of Tax Matters Partner for Limited Liability Companies

Federal Register · Proposed Rule · Oct 30, 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, … All comments will be available for public inspection and copying. A public hearing may be scheduled if requested in writing by a person that timely submits written comments.

Incentives for Nondiscriminatory Wellness Programs in Group Health Plans

Federal Register · Rule · Jun 3, 2013

Several commenters requested clarification that an individual's statement regarding tobacco use is not grounds for a permissible rescission under PHS Act section 2712 and its implementing regulations. … to the notice and comment requirements of section 553(b) of the Administrative Procedure Act (5 U.S.C. 551 et seq. ).

Agency Information Collection Activities: Comment Request on Burden Related to the Election To Treat a Qualified Revocable Trust as Party of an Estate

Federal Register · Notice · Mar 19, 2026

SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice. … SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the public and Federal agencies with an opportunity to comment on proposed

Proposed Collection; Comment Request; Application for Extension of Bond for Temporary Importation

Federal Register · Notice · Jan 4, 2000

This request for comment is being made pursuant to the Paperwork Reduction Act of 1995 (Pub. L. 104-13; 44 U.S.C. 3505(c)(2)). … SUPPLEMENTARY INFORMATION: Customs invites the general public and other Federal agencies to comment on proposed and/or continuing information collections pursuant to the Paperwork Reduction Act of 1995