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

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

    Federal Register · Notice · Oct 13, 2016

    The comment period for this notice ended on September 6, 2016. The agencies did not receive any comments. … The comment period for this notice ended on September 6, 2016. 2  81 FR 43605 (July 5, 2016). The agencies did not receive any comments.

    81 FR 70739Treasury DepartmentComptroller of the Currency
  • Retail Inventory Method

    Federal Register · Rule · Aug 15, 2014

    No comments were received during the comment period. Three comments were received after the end of the comment period and were considered, as discussed later in this preamble. … Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    79 FR 48034Treasury DepartmentInternal Revenue Service
  • Proposed Agency Information Collection Activities; Comment Request

    Federal Register · Notice · Jul 12, 2002

    SUMMARY: In accordance with the requirements of the Paperwork Reduction Act of 1995 (44 U.S.C. chapter 35), the OCC, the Board, the FDIC, and the OTS (the “agencies”) may not conduct or sponsor, and the … 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

    67 FR 46250Treasury DepartmentComptroller of the Currency
  • Converting an IRA Annuity to a Roth IRA

    Federal Register · Rule · Aug 22, 2005

    The IRS and Treasury Department request comments regarding this anticipated guidance. … These comments may be submitted in conjunction with the comments submitted on the proposed regulations discussed below.

    70 FR 48868Treasury DepartmentInternal Revenue Service
  • Exception to the HIPAA Nondiscrimination Requirements for Certain Grandfathered Church Plans

    Federal Register · Proposed Rule · Jan 8, 2001

    The proposed regulations clarify that the period for these plan provisions must be exactly 90 days. … (ii) A plan does not contain the provisions described in this paragraph (b)(3) if it provides for a longer (or shorter) period than 90 days.

    66 FR 1437Treasury DepartmentInternal Revenue Service
  • Loans to one Borrower

    Federal Register · Rule · Mar 28, 1995

    The OTS LTOB rule already incorporates periodic calculations at section 563.93(f)(1). … However, interested parties are invited to submit written comments on the interim final rule as to the amendments adopted here. A 30-day comment period is provided. V.

    60 FR 15861Treasury DepartmentThrift Supervision Office
  • Community Development Financial Institutions Program

    Federal Register · Rule · Nov 1, 1999

    Comment Public comment is solicited on all aspects of this interim regulation. … Act.

    64 FR 59076Treasury DepartmentCommunity Development Financial Institutions Fund
  • Beneficial Ownership Information Reporting Requirement Revision and Deadline Extension

    Federal Register · Rule · Mar 26, 2025

    of those comments, and issue a final rule this year, within the existing statutory period that the CTA affords for FinCEN to set reporting deadlines. … while the rule is finalized during that period.

    90 FR 13688Treasury DepartmentFinancial Crimes Enforcement Network
  • Treatment of Income From Indian Fishing Rights-Related Activity as Compensation

    Federal Register · Proposed Rule · Nov 15, 2013

    Congress added section 7873 to the Internal Revenue Code as part of the Technical and Miscellaneous Revenue Act of 1988 (Pub. L. 100-647). … Taxpayers, however, may rely on these proposed regulations for periods preceding the effective date, pending the issuance of final regulations.

    78 FR 68780Treasury DepartmentInternal Revenue Service
  • Summary of Benefits and Coverage and Uniform Glossary

    Federal Register · Proposed Rule · Dec 30, 2014

    DATES: Comment date. Comments are due on or before March 2, 2015. … Regulatory Flexibility Act The Regulatory Flexibility Act (5 U.S.C. 601 et seq. ) (RFA) imposes certain requirements with respect to Federal rules that are subject to the notice and comment requirements

    79 FR 78578Treasury DepartmentInternal Revenue Service
  • Revision of Section 482 Cost Sharing Regulations

    Federal Register · Rule · May 13, 1996

    Therefore, a further comment period on these rules is unnecessary. … 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,

    61 FR 21955Treasury DepartmentInternal Revenue Service
  • Guidance Under Section 1502; Miscellaneous Operating Rules for Successor Persons; Succession to Items of the Liquidating Corporation

    Federal Register · Rule · Jan 15, 2008

    The IRS and Treasury Department agree with those comments. … Accordingly, a regulatory flexibility analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required.

    73 FR 2416Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request

    Federal Register · Notice · Aug 11, 1997

    The low volume forms are used only by Federal firearms licensees disposing of 50 or fewer firearms per 12-month period. … REQUEST FOR COMMENTS: Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record.

    62 FR 43034Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Notice of Information Collection and Request for Public Comment

    Federal Register · Notice · Jun 17, 2026

    Abstract: Title I, subtitle C, section 121 of the Community Renewal Tax Relief Act of 2000 (the Act), as enacted by section 1(a)(7) of the Consolidated Appropriations Act, 2001 (Pub. … (4) provide the CDFI Fund with information about the status of Qualified Active Low-Income Community Businesses and Qualified Low-Income Community Investments at the end of the tax credit compliance period

    91 FR 36650Treasury DepartmentCommunity Development Financial Institutions Fund
  • Recapture of Interest on Excess Credits Under the Families First Act, CARES Act, and ARP

    Federal Register · Proposed Rule · Jul 2, 2024

    the online instructions for submitting comments. … leave wages paid for a period of leave taken beginning April 1, 2021, and ending September 30, 2021.

    89 FR 54742Treasury DepartmentInternal Revenue Service
  • Expanded Examination Cycle for Certain Small Insured Depository Institutions and U.S. Branches and Agencies of Foreign Banks

    Federal Register · Rule · Sep 25, 2007

    , on-site examination of the institution at least once during each 12-month period. … The Agencies received comments on the interim rules from 11 commenters, although many commenters submitted identical letters to each Agency.

    72 FR 54347Treasury DepartmentComptroller of the Currency
  • Oak Knoll District of Napa Valley Viticultural Area (2002R-046P)

    Federal Register · Rule · Feb 25, 2004

    The comment period for the proposed rule closed on September 9, 2002. … During this 60-day time period, ATF requested comments concerning the proposed Oak Knoll District viticultural area from all interested persons. ATF received seven written comments.

    69 FR 8562Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Taxpayer Identification Number Rule Where Taxpayer Claims Treaty Rate and Is Entitled to an Unexpected Payment

    Federal Register · Rule · Nov 22, 2002

    The period of validity of a beneficial owner's withholding certificate was addressed in final regulations promulgated under section 1441 (TD 8734). … (g) * * * (3) Waiver of prohibition to disclose taxpayer information when acceptance agent acts.

    67 FR 70310Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Requirements; Proposed Information Collection; Submission for OMB Review; Community Reinvestment Act Qualifying Activities Confirmation Request Form

    Federal Register · Notice · Mar 29, 2022

    The OCC is soliciting comment on its form titled, “Community Reinvestment Act Qualifying Activities Confirmation Request Form.” … 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 18067Treasury DepartmentComptroller of the Currency
  • Privacy Act of 1974, as Amended; System of Records

    Federal Register · Uncategorized Document · Dec 20, 1994

    DATES: Comments must be received no later than January 19, 1995. … This system is exempt from the access and contest provisions of the Privacy Act. 26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

    Treasury DepartmentInternal Revenue Service

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