Documents

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

6,519 results

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  • Proposed Collection; Comment Request for Regulation Project

    Federal Register · Notice · Sep 11, 2019

    on information collections, as required by the Paperwork Reduction Act of 1995. … 1.417(e)-1(b)(3)(iv)(B) and 1.417(e)-1(b)(3)(v)(A) is required to ensure that a participant and the participant's spouse consent to a form of distribution from a qualified plan that may result in reduced periodic

    84 FR 48003Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Form 1128

    Federal Register · Notice · Mar 14, 2013

    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.

    78 FR 16364Treasury 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 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 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
  • Proposed Collection; Comment Request for Form W-4

    Federal Register · Notice · May 12, 2004

    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: Employee's file Form W-4 to tell employers their martial status, the number of withholding allowances claimed, the dollar amount they want withholding increased each pay period, and if they

    69 FR 26429Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Form 1128

    Federal Register · Notice · Mar 2, 2001

    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.

    66 FR 13130Treasury 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
  • Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions

    Federal Register · Rule · Jul 30, 2018

    The final regulations reflect the enactment of provisions of the American Jobs Creation Act of 2004 and the Pension Protection Act of 2006. … Explanation of Provisions and Summary of Comments The final regulations implement changes made by the Jobs Act and PPA to the substantiation and reporting rules for charitable contributions under section

    83 FR 36417Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Uniform Interagency Transfer Agent Registration and Deregistration Forms

    Federal Register · Notice · Apr 30, 2024

    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 … Section 17A(c) of the Securities Exchange Act of 1934 (the Act) requires all transfer agents for qualifying securities registered under section 12 of the Act, as well as for securities that would be required

    89 FR 34318Treasury DepartmentComptroller of the Currency
  • Employer Comparable Contributions to Health Savings Accounts Under Section 4980G

    Federal Register · Proposed Rule · Jun 1, 2007

    Section 4980G was also added to the Code by the Act. … 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.

    72 FR 30501Treasury DepartmentInternal Revenue Service
  • Health Insurance Providers Fee

    Federal Register · Rule · Feb 26, 2018

    amended by section 1406 of the Health Care and Education Reconciliation Act of 2010, Public Law 111-152 (124 Stat. 1029 (2010)) (collectively, the Affordable Care Act or ACA) imposes an annual fee on … Section 57.6(c) of the Health Insurance Providers Fee Regulations provides that the IRS will not alter fee calculations on the basis of information provided after the end of the error correction period

    83 FR 8173Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; OCC Supplier Registration Form

    Federal Register · Notice · Oct 15, 2019

    an information 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 55228Treasury DepartmentComptroller of the Currency
  • Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Survey of Minority Owned Institutions

    Federal Register · Notice · May 20, 2019

    information 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 22936Treasury DepartmentComptroller of the Currency
  • Agency Information Collection Activities; Submission for OMB Review; Comment Request; Reports of Foreign Financial Accounts Regulations and FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR)

    Federal Register · Notice · Mar 29, 2024

    ACTION: Notice of information collection; request for comment. … The public is invited to submit comments on this request. DATES: Comments should be received on or before April 29, 2024 to be assured of consideration.

    89 FR 22241Treasury Department
  • Allocation and Sourcing of Income and Deductions Among Taxpayers Engaged in a Global Dealing Operation

    Federal Register · Proposed Rule · Mar 6, 1998

    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. … Relevant time period. (i) USFX is a U.S. resident corporation that is a regular dealer in securities acting as a market maker in foreign currency by buying from and selling currencies to customers.

    63 FR 11177Treasury DepartmentInternal Revenue Service

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