Documents

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

6,519 results

1.95s

  • Proposed Information Collections; Comment Request (No. 69)

    Federal Register · Notice · May 30, 2018

    Abstract: To comply with provisions of the National Environmental Policy Act (42 U.S.C. 4332), the Federal Water Pollution Control Act (Clean Water Act, 33 U.S.C. 1341(a)), and their implementing regulations … Water Act.

    83 FR 24842Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property

    Federal Register · Rule · Sep 19, 2013

    life less than a certain period of time. … The building contains one HVAC system, which is comprised of one chiller unit, one boiler, pumps, duct work, diffusers, air handlers, outside air intake, and a cooling tower.

    78 FR 57686Treasury DepartmentInternal Revenue Service
  • Definition of Private Activity Bonds

    Federal Register · Rule · Jan 16, 1997

    air carriers receive a special economic benefit from the runway. … The special district issues bonds, acting on behalf of D, that are payable from the special tax levied within the district, and uses the proceeds to pay for the costs of environmental clean-up on the property

    62 FR 2275Treasury Department
  • Definition of Qualified Electric Vehicle, and Recapture Rules for Qualified Electric Vehicles, Qualified Clean-Fuel Vehicle Property, and Qualified Clean-Fuel Vehicle Refueling Property

    Federal Register · Uncategorized Document · Oct 14, 1994

    The proposed regulations reflect changes to the law made by the Energy Policy Act of 1992 and affect taxpayers who are owners of qualified electric vehicles, clean-fuel vehicles, and clean-fuel vehicle … 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.

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

    Federal Register · Notice · Nov 6, 1995

    Abstract: The environmental forms are necessary in order to comply with the provisions of the National Environmental Policy Act, 42 U.S.C. 4332 (ATF F 1740.1) and the Clean Water Act, 33 U.S.C. 1341(a) … Black, Acting Director. [FR Doc. 95-27357 Filed 11-3-95; 8:45 am] BILLING CODE 4810-31-P

    60 FR 56086Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Submission for OMB Review; Comment Request

    Federal Register · Notice · Mar 29, 1999

    DEPARTMENT OF THE TREASURY Submission for OMB Review; Comment Request March 22, 1999. … Description: ATF F 5000.29 and 5000.30 implement regulations of the Clean Water Act and the National Environmental Policy Act (NEPA).

    64 FR 14968Treasury Department
  • Definition of Qualified Electric Vehicle, and Recapture Rules for Qualified Electric Vehicles, Qualified Clean-fuel Vehicle Property, and Qualified Clean-fuel Vehicle Refueling Property

    Federal Register · Rule · Aug 3, 1995

    These regulations reflect changes to the law made by the Energy Policy Act of 1992 and affect taxpayers who are owners of qualified electric vehicles, clean-fuel vehicles, and clean-fuel vehicle refueling … 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,

    60 FR 39649Treasury DepartmentInternal Revenue Service
  • Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property

    Federal Register · Rule · Dec 27, 2011

    The IRS and the Treasury Department received comments criticizing the safe harbor's use of defined class life as the testing period. … One commentator addressed the situation in which a taxpayer contaminates property as a lessee of property and later acquires the property in an effort to minimize disputes with the lessor over clean-up

    76 FR 81060Treasury DepartmentInternal Revenue Service
  • Submission for OMB Review; Comment Request

    Federal Register · Notice · May 23, 2002

    Description: “Environmental impact statements, Water Pollution Environmental evaluation” ATF F 5000.29 and ATF F 5000.30 implement regulations of the Clean Water Act and the National Environmental Policy … Act (NEPA authorizes ATF through ATF F 5000.29 to require a license or permit application to state the location of existing or proposed activities concerned with land, air pollution, water and activities

    67 FR 36300Treasury Department
  • Rough Diamonds (Sierra Leone & Liberia) Sanctions Regulations; Rough Diamonds Control Regulations

    Federal Register · Rule · Aug 4, 2003

    The period for submission of comments will close October 3, 2003. The Department will consider all comments received before the close of the comment period in developing final regulations. … The Secretary of State may, pursuant to section 4(b) of the Clean Diamond Trade Act, waive the prohibitions contained in section 4(a) of that Act with respect to a particular country for periods of not

    68 FR 45777Treasury DepartmentForeign Assets Control Office
  • Elective Payment of Applicable Credits; Elective Payment of Advanced Manufacturing Investment Credit; Final Rules; Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Proposed Rule

    Federal Register · Rule · Mar 11, 2024

    One commenter asked whether a change in ownership during the 5-year period would continue the 5-year period. … Although the comment was unclear, presumably, the commenter preferred the 5-year period to continue rather than beginning a new 5-year period or ending the old 5-year period.

    89 FR 17546Treasury DepartmentInternal Revenue Service
  • Semiannual Agenda

    Federal Register · Notice · Sep 22, 2025

    small entities; and (2) Rules that have been identified for periodic review under section 610 of the Regulatory Flexibility Act. … As part of the rulemaking process, FinCEN hosted four roundtables with private sector stakeholders and other members of the public during the open comment period.

    90 FR 45554Treasury Department
  • Election To Expense Certain Refineries

    Federal Register · Rule · Aug 23, 2011

    The public hearing was cancelled on November 6, 2008 (73 FR 66001) because no written comments or requests to speak were received. … (ii) Waiver under the Clean Air Act. Refinery property must comply with the Clean Air Act, notwithstanding any waiver received by the taxpayer under that Act.

    76 FR 52556Treasury DepartmentInternal Revenue Service
  • Alcohol Fuel and Biodiesel; Renewable Diesel; Alternative Fuel; Diesel-Water Fuel Emulsion; Taxable Fuel Definitions; Excise Tax Returns

    Federal Register · Proposed Rule · Jul 29, 2008

    Air Act (42 U.S.C. 7545). … Air Act (42 U.S.C. 7545).

    73 FR 43890Treasury DepartmentInternal Revenue Service
  • Rough Diamonds Control Regulations

    Federal Register · Rule · Sep 23, 2004

    The Secretary of State may, pursuant to section 4(b) of the Clean Diamond Trade Act, waive the prohibitions contained in section 4(a) of that Act with respect to a particular country for periods of … (a) Attention is directed to section 8 of the Clean Diamond Trade Act (the “Act”) (Pub.

    69 FR 56936Treasury DepartmentForeign Assets Control Office
  • Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service (IRS) Information Collection Requests

    Federal Register · Notice · Mar 29, 2024

    The public is invited to submit comments on these requests. DATES: Comments should be received on or before April 29, 2024 to be assured of consideration. … If the certification is with respect to a plan year that is within the plan's funding improvement period or rehabilitation period arising from a prior certification of endangered or critical status, the

    89 FR 22241Treasury Department
  • Update to the List of Medical Supplies for Ukraine-Related Sanctions

    Federal Register · Notice · May 23, 2017

    mist • Thermometers for measuring human body temperature • Tourniquets • Ventilator: Adult and tubing and accessories • Warmers: Bottle, gel, lotion, or blanket Anaesthesiology • Air … Gacki, Acting Director, Office of Foreign Assets Control. [FR Doc. 2017-10520 Filed 5-22-17; 8:45 am] BILLING CODE 4810-AL-P

    82 FR 23716Treasury DepartmentForeign Assets Control Office
  • Definition of Energy Property and Rules Applicable to the Energy Credit

    Federal Register · Proposed Rule · Nov 22, 2023

    that is part of such system that cleans or conditions such gas. … 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

    88 FR 82188Treasury DepartmentInternal Revenue Service
  • Public Information Collection Requirements Submitted to OMB for Review

    Federal Register · Notice · Feb 12, 1996

    Comments regarding this information collection should be addressed to the OMB reviewer listed and to the Treasury Department Clearance Officer, Department of the Treasury, Room 2110, 1425 New York Avenue … Description: ATF F 1740.1 and 1740.2 implement regulations of the Clean Water Act and the National Environmental Policy Act (NEPA).

    61 FR 5440Treasury Department
  • Unfair Trade Practices Under the Federal Alcohol Administration Act (93F-003P)

    Federal Register · Rule · Apr 26, 1995

    Forum members, in their comment, stated the extension of coil cleaning service to distilled spirits is unnecessary, since spirits have a longer shelf life and a higher alcohol content. … The act by an industry member of furnishing, giving, or selling coil cleaning service to a retailer of distilled spirits, wine, or malt beverages does not constitute a means to induce within the meaning

    60 FR 20402Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau

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