Documents
Briefs, oral arguments, agency decisions and the Federal Register.
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1.94s
Agency decision · Agency decision
November 9, 1998 ACTION: Interim rules with request for comments. SUMMARY: This document contains interim rules governing the Newborns’ and Mothers’ Health Protection Act of 1996 (NMHPA). … Comment Date. Written comments on these interim rules are invited and must be received by the Departments on or before January 25, 1999.
Internal Revenue ServiceTransition Relief and Guidance Relating to Certain Required Minimum Distributions
Agency decision · Agency decision
of 2022 (SECURE 2.0 Act), enacted on December 29, 2022, as Division T of the Consolidated Appropriations Act, 2023, Pub. … Comments received by the Treasury Department and the IRS The Treasury Department and the IRS provided a 90-day comment period for the proposed regulations.
Internal Revenue ServiceThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
Act. … Public comment period ends pdf/i1040gi.pdf) 12/29/2020.
Internal Revenue ServiceAgency decision · Agency decision
With respect to leave provided to employees during the period For purposes of determining qualified leave wages under the Families First Act, employers must also disregard section 7005(a). … ADDRESSES: Commenters are strongly encouraged to submit public comments Bulletin No. 2021–39 electronically.
Internal Revenue ServiceAgency decision · Agency decision
Alternatively, a commenter requested an extended period of time after the publication date during which foreign governments could continue relying on the existing rules for outstanding debt instruments … Alternatively, commenters requested an extended period after the publication date during which foreign governments may continue relying on the existing rules with respect to existing interests, and not
Internal Revenue ServiceAgency decision · Agency decision
Public Comment period closed on 01/19/2023. Approved by OMB through 12/31/2023. … Comments received by the Treasury Department and the IRS The Treasury Department and the IRS provided a 90-day comment period for the proposed regulations.
Internal Revenue ServiceThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
Public comment period closes on 1/11/21. III. … The Treasury Department and the IRS did not receive any comments on this issue. The Regulatory Flexibility Act (5 U.S.C. 601 et seq.)
Internal Revenue ServiceThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
p. 175 .01 Rights of interested parties .02 Comments by interested parties .03 Requests for DOL to submit comments .04 Right to comment if DOL declines to comment .05 Confidentiality of comments … filed a comment.
Internal Revenue ServiceAgency decision · Agency decision
of 1987 and by the Uruguay Round Agreements Act (GATT). … The proposed regulations reflect changes to the law made by the Tax Reform Act of 1986 and the Technical and Miscellaneous Revenue Act of 1988.
Internal Revenue ServiceAgency decision · Agency decision
and Reform Act of 1998 regarding the valuation of prior gifts in determining estate and gift tax liability, and the period of limitations for assessing and collecting gift tax. … The Taxpayer Relief Act of 1997 provides that the amendments to section 6501(c)(9) (commencing the running of the period of limitations only if the gift is adequately disclosed) apply to gifts made in
Internal Revenue ServiceThis document has been submitted to the Office of the Federal Register (OFR) for
Agency decision · Agency decision
Regulatory Flexibility Act Under the Regulatory Flexibility Act (RFA) (5 U.S.C. chapter 6), it is hereby certified that these proposed regulations, if adopted, would not have a significant economic impact … 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
Internal Revenue ServiceAgency decision · Agency decision
Two of the comments were supportive of the proposed regulations and did not provide any suggested revisions or additions. This summary of comments does not further address those comments. … The comment raised issues that the commenter believes the proposed regulations did not address.
Internal Revenue ServiceAgency decision · Agency decision
All comments should be received by September 30, 1996. The comments submitted will be available for public inspection and copying. … 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.
Internal Revenue ServiceAgency decision · Agency decision
Vol. 1 (the 1987 Act), the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100–647, 102 Stat. 3342, 1988–3 C.B. Vol. 1 (the 1988 Act), and the Omnibus Budget Reconciliation Act of 1989, Pub. … Sections 211 and 1601(h)(1) of the Taxpayer Relief Act of 1997, Pub. L. 105–34 (the “Act”) amend § 529.
Internal Revenue ServiceAgency decision · Agency decision
Significant services do not include the furnishing of heat and light, cleaning of public areas, trash collection, or similar services. … (except the period, if any, before 1998).
Internal Revenue ServiceAgency decision · Agency decision
The refundable credits authorized under the Families First Act apply to qualified sick leave wages and qualified family leave wages paid with respect to the period beginning on April 1, 2020, and ending … provide that sections 7001 and 7003 apply to wages paid with respect to the period beginning on a date selected by the Secretary of the Treasury which is during the 15-day period beginning on the date
Internal Revenue ServiceAgency decision · Agency decision
Sec. 801 (1984 Act). … A period of 10 minutes will be allotted for each person making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed.
Internal Revenue ServiceThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
The Service requests comments about how net capital gain should be calculated, especially in light of the 1997 Act changes to section 1. … Job Protection Act of 1996.
Internal Revenue ServiceAgency decision · Agency decision
For example, a taxpayer that pays $5,000 towards a taxable period or event but owes $4,000 in tax liability for such taxable period or event has an overpayment of $1,000. … Congressional Review Act (a) Overview.
Internal Revenue ServiceAgency decision · Agency decision
Regulatory Flexibility Act (5 U.S.C. chapter 6). … Act (5 U.S.C. 801 et seq.)
Internal Revenue Service
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