Documents

Briefs, oral arguments, agency decisions and the Federal Register.

6,519 results

1.14s

  • Diversification Requirements for Variable Annuity, Endowment, and Life Insurance Contracts

    Federal Register · Rule · Mar 1, 2005

    In response to these comments, however, the transition period for existing arrangements to be brought into compliance with the regulations is two calendar quarters longer than the period provided in the … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    70 FR 9869Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Information Collection Renewal; Comment Request; Market Risk

    Federal Register · Notice · Nov 9, 2018

    information collection, as required by the Paperwork Reduction Act of 1995 (PRA). … methods: 1  Following the close of the 60-Day comment period for this notice, the OCC will publish a notice for 30 days of comment for this collection

    83 FR 56148Treasury DepartmentComptroller of the Currency
  • Distributions of Interests in a Loss Corporation From Qualified Trusts

    Federal Register · Rule · Jun 28, 2006

    No comments were received responding to the notice of proposed rulemaking, and no public hearing was requested or held. … Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required.

    71 FR 36676Treasury DepartmentInternal Revenue Service
  • Terrorism Risk Insurance Program; State Residual Market Insurance Entities

    Federal Register · Rule · Oct 17, 2003

    An insurer's deductible is calculated based on the value of “direct earned premiums” collected over certain statutory periods. … out of any act of terrorism occurring during the period between November 26, 2002, and December 31, 2005.

    68 FR 59715Treasury Department
  • Debt Instruments With Original Issue Discount; Contingent Payments

    Federal Register · Uncategorized Document · Dec 16, 1994

    in accordance with the Paperwork Reduction Act (44 U.S.C. 3504(h)). … 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 Service
  • Periodic Meeting of the U.S. Department of the Treasury Tribal Advisory Committee

    Federal Register · Notice · Aug 22, 2019

    Pursuant to Section 3 of the TGWEA and in accordance with the provisions of the Federal Advisory Committee Act (FACA), 5 U.S.C. … comments to Tribal.Consult@treasury.gov.

    84 FR 43868Treasury Department
  • Proposed Revision of Distilled Spirits Plant Regulations (2001R-194P)

    Federal Register · Proposed Rule · May 8, 2008

    Public Participation • Comments Invited • Submitting Comments • Confidentiality • Public Disclosure IV. … Submitting Comments You may submit comments on this notice by one of the following methods: • Federal e-Rulemaking Portal: You may send comments via the online comment form posted with this notice

    73 FR 26200Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Application of the Segregation Rules to Small Shareholders

    Federal Register · Proposed Rule · Nov 23, 2011

    (generally, a three-year period). … Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required.

    76 FR 72362Treasury DepartmentInternal Revenue Service
  • Andean Trade Preference

    Federal Register · Rule · Sep 25, 1998

    The prescribed public comment period closed on March 31, 1998, and no comments on the proposed new regulatory texts were received by Customs during that comment period. … of the request or such additional period as the port director may allow for good cause shown.

    63 FR 51291Treasury DepartmentCustoms Service
  • Risk-Based Capital Standards; Bilateral Netting Requirements

    Federal Register · Uncategorized Document · Dec 28, 1994

    These commenters suggested a phase-in period during which novation agreements would not be required to be supported by legal opinions. … The banking agencies do not agree with commenters that a grandfathering period for outstanding novation agreements is needed.

    Treasury DepartmentThrift Supervision Office
  • Federal Employment Tax DepositsDe Minimis Rule

    Federal Register · Rule · Jun 16, 1998

    information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … Pursuant to section 7805(f) of the Internal Revenue Code, these regulations will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on their impact on small

    63 FR 32735Treasury DepartmentInternal Revenue Service
  • Prohibited Allocations of Securities in an S Corporation

    Federal Register · Rule · Dec 20, 2006

    A commentator questioned whether the triennial method of the 2004 regulations should be expanded to permit a more flexible triennial period that allows for the acceleration or delay of the triennial determination … information requirement upon small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    71 FR 76134Treasury DepartmentInternal Revenue Service
  • Amendments to Regulations for the Government Securities Act of 1986

    Federal Register · Proposed Rule · Jan 24, 1995

    If reports are periodic at the request of the Treasury, what mechanism should be used to communicate a request to the market? … If not, what would be a reasonable time period? 4.

    60 FR 4576Treasury DepartmentOffice of the Under Secretary for Domestic Finance
  • Revised National Customs Automation Program Test Regarding Reconciliation

    Federal Register · Notice · Feb 6, 1998

    This document also serves to open the application period. … Section 637 of the Act amended Section 484 of the Tariff Act of 1930 to establish a new subsection (b), entitled ``Reconciliation'', a planned component of the NCAP.

    63 FR 6257Treasury DepartmentCustoms Service
  • Transfer of Debts to Treasury for Collection

    Federal Register · Rule · Apr 2, 1998

    ACTION: Interim rule with request for comments. ----------------------------------------------------------------------- SUMMARY: The Debt Collection Improvement Act of 1996 (DCIA) requires Federal agencies … , for the following reasons, that a comment period would be unnecessary, impracticable, and contrary to the public interest.

    63 FR 16354Treasury DepartmentFiscal Service
  • Information Reporting and Transfer for Valuable Consideration Rules for Section 1035 Exchanges of Life Insurance and Certain Other Life Insurance Contract Transactions

    Federal Register · Proposed Rule · May 10, 2023

    Regulatory Flexibility Act The Regulatory Flexibility Act (RFA) requires agencies to “prepare and make available for public comment an initial regulatory flexibility analysis,” which will “describe the … Unfunded Mandates Reform Act Section 202 of the Unfunded Mandates Reform Act of 1995 (UMRA) requires that agencies assess anticipated costs and benefits and take certain other actions before issuing a

    88 FR 30058Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Information Collection Renewal; Comment Request; Securities Exchange Act Disclosure Rules and Securities of Federal Savings Associations

    Federal Register · Notice · Mar 29, 2019

    DEPARTMENT OF THE TREASURY Office of the Comptroller of the Currency Agency Information Collection Activities: Information Collection Renewal; Comment Request; Securities Exchange Act Disclosure Rules … methods: 1  Following the close of the 60-day comment period for this notice, the OCC will publish a notice for 30 days of comment for this collection

    84 FR 12029Treasury DepartmentComptroller of the Currency
  • Source of Income From Sales of Inventory Partly From Sources Within a Possession of the United States; Also, Source of Income Derived From Certain Purchases From a Corporation Electing Section 936

    Federal Register · Proposed Rule · Oct 10, 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. … ; and (3) Possession Purchase Sales for the taxable period.

    62 FR 52953Treasury DepartmentInternal Revenue Service
  • Regulations Governing Practice Before the Internal Revenue Service

    Federal Register · Proposed Rule · Dec 26, 2024

    ADDRESSES: Commenters are strongly encouraged to submit public comments electronically. … A period of ten minutes will be allocated to each person for making comments. After the deadline for receiving outlines has passed, the IRS will prepare an agenda containing the schedule of speakers.

    89 FR 104915Treasury DepartmentOffice of the Secretary
  • LIFO Recapture Under Section 1363(d)

    Federal Register · Proposed Rule · Aug 13, 2004

    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.

    69 FR 50109Treasury DepartmentInternal Revenue Service

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