Documents

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

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  • Proposed Collection; Comment Request for Form 8611

    Federal Register · Notice · May 1, 2000

    on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … If the property is disposed of or it fails to meet certain requirements over a 15-year compliance period and a bond is not posted, the owner must recapture on Form 8611 part of the credits taken in prior

    65 FR 25427Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Regulation Project

    Federal Register · Notice · May 16, 2002

    on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13(44 U.S.C. 3506(c)(2)(A)). … Abstract: This final regulation provides the procedures for requesting an extension of time to make certain elections, including changes in accounting method and accounting period.

    67 FR 34986Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Regulation Project

    Federal Register · Notice · Mar 27, 2002

    on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Abstract: This regulation provides rules for the allocation of a loss corporation's taxable income or net operating loss between the periods before and after ownership change under section 382 of the

    67 FR 14772Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Publication 1075

    Federal Register · Notice · Jan 25, 2007

    on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Abstract: Section 6103(p) of the Internal Revenue Code requires the Internal Revenue Service to provide periodic reports to Congress describing safeguard procedures utilized by agencies which receive

    72 FR 3485Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Regulation Project

    Federal Register · Notice · May 14, 1999

    Act of 1995, Pub. … Abstract: This final regulation provides the procedures for requesting an extension of time to make certain elections, including changes in accounting method and accounting period.

    64 FR 26479Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Form 8611

    Federal Register · Notice · Mar 22, 2006

    on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … If the property is disposed of or if it fails to meet certain requirements over a 15-year compliance period and a bond is not posted, the owner must recapture on Form 8611 part of the credits taken in

    71 FR 14577Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Form W-4

    Federal Register · Notice · Jun 22, 1998

    Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Abstract: Employees file Form W-4 to tell employers their marital status, the number of withholding allowances claimed, the dollar amount they want withholding increased each pay period, and if they are

    63 FR 33985Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Form 1128

    Federal Register · Notice · Feb 22, 2007

    on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Abstract: Section 442 of the Internal Revenue Code requires that a change in a taxpayer's annual accounting period be approved by the Secretary.

    72 FR 8066Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Form 8693.

    Federal Register · Notice · Aug 17, 1999

    Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … credit has been claimed, the taxpayer may post a bond in lieu of paying the recapture tax if the building continues to be operated as a qualified low-income building for the remainder of the compliance period

    64 FR 44784Treasury DepartmentInternal Revenue Service
  • Liquidity

    Federal Register · Proposed Rule · May 14, 1997

    Request for Comment Comments are sought on all aspects of this proposed rulemaking. V. … Paperwork Reduction Act The OTS invites comments on: (1) Whether the proposed collection of information contained in this notice of proposed rulemaking is necessary for the proper performance

    62 FR 26449Treasury DepartmentThrift Supervision Office
  • Agency Information Collection Activities: Information Collection Renewal; Comment Request; Survey of Minority Owned Institutions

    Federal Register · Notice · Feb 5, 2019

    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

    84 FR 1830Treasury DepartmentComptroller of the Currency
  • Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions

    Federal Register · Rule · Nov 12, 2020

    Comments The Treasury Department and the IRS received a number of comments about the updated life expectancy and distribution period tables in the proposed regulations, the effective date for the use … After the proposed regulations were published, the Setting Every Community Up for Retirement Enhancement Act (SECURE Act) was enacted as Division O of the Further Consolidated Appropriations Act, Public

    85 FR 72472Treasury DepartmentInternal Revenue Service
  • Implementation of Pub. L. 104-208,the Omnibus Consolidated Appropriations Act of 1997 (96R-034P)

    Federal Register · Proposed Rule · Jun 30, 1998

    Reduction Act of 1995 (44 U.S.C. 3507(d)). … Any interested person who desires an opportunity to comment orally at a public hearing should suhmit his or her request in writing, to the the Director within the 90-day comment period.

    63 FR 35551Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings

    Federal Register · Rule · Sep 23, 2019

    Section 105(b)(1)(A) of the Heroes Earnings Assistance and Relief Tax Act of 2008, Public Law 110-245 (HEART Act), added section 414(u)(12) to the Code. … Seven comments on the proposed regulations were received during the comment period. After consideration of the comments, the proposed regulations are adopted as revised by this Treasury decision.

    84 FR 49651Treasury DepartmentInternal Revenue Service
  • Administrative Offset Under Reciprocal Agreements With States

    Federal Register · Rule · Jan 11, 2007

    , for the following reasons, that a comment period would be unnecessary and contrary to the public interest. … A comment period is unnecessary because this interim rule does not change the ongoing offset process under the TOP, but rather provides guidance for State agencies and Federal disbursing officials to facilitate

    72 FR 1283Treasury DepartmentFiscal Service
  • Agency Information Collection Activities: Information Collection Revision; Submission for OMB Review; Licensing Manual

    Federal Register · Notice · Dec 10, 2019

    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  1 following the close of the 30-day comment period for this notice by any of the following methods:

    84 FR 67513Treasury DepartmentComptroller of the Currency
  • Proposed Agency Information Collection Activities; Comment Request

    Federal Register · Notice · Jun 29, 2023

    At the end of the comment period for this notice, the FFIEC and the agencies will review any comments received. … As required by the PRA, the agencies will then publish a second Federal Register notice for a 30-day comment period and submit the final FFIEC 101 to OMB for review and approval.

    88 FR 42131Treasury DepartmentComptroller of the Currency
  • Agency Information Collection Activities: Information Collection Renewal; Comment Request; Annual Stress Test Rule

    Federal Register · Notice · Dec 6, 2018

    this 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 62953Treasury DepartmentComptroller of the Currency
  • Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m)

    Federal Register · Proposed Rule · Dec 20, 2019

    Commenters pointed out that with respect to a service provider who is a covered employee, non-grandfathered amounts may require the passage of a significant period of time before a payment of the entire … 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.

    84 FR 70356Treasury DepartmentInternal Revenue Service
  • Real Estate Mortgage Investment Conduits

    Federal Register · Rule · Jul 19, 2002

    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 of … Comments on the collection of information should be received by September 17, 2002.

    67 FR 47451Treasury DepartmentInternal Revenue Service

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