Documents

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

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  • Federal Benefit Payments Under Certain District of Columbia Retirement Plans

    Federal Register · Rule · Jul 13, 2001

    ACTION: Interim rule with request for comments. … period, (i) The Trustee selected by the Department under section 11035(a) of the Act; (ii) The Department if a determination is made under section 11035(d) of the Act that, in the interest of economy

    66 FR 36703Treasury Department
  • Definition of Structure

    Federal Register · Proposed Rule · Jun 20, 1996

    Act of 1981, Public Law 97-34, 212(d)(2)(C) and (e)(2), 95 Stat. 172, 239 (Aug. 13, 1981) (1981 Act) and the Tax Reform Act of 1984, Public Law 98-369, 1063, 98 Stat. 494, 1047 (July 18, 1984) (1984 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.

    61 FR 31473Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Notice 102132-05

    Federal Register · Notice · Apr 10, 2008

    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 document provides guidance under new section 965 enacted by the American Jobs Creation Act of 2004 (Pub. L. 108-357).

    73 FR 19589Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Notice 102132-05

    Federal Register · Notice · Apr 5, 2005

    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 document provides guidance under new section 965 enacted by the American Jobs Creation Act of 2004 (Pub. L. 108-357).

    70 FR 17284Treasury DepartmentInternal Revenue Service
  • Reorganizations; Nonqualified Preferred Stock

    Federal Register · Proposed Rule · Jan 6, 1998

    It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to this regulation. … 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.

    63 FR 453Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Submission for OMB Review; Joint Comment Request

    Federal Register · Notice · Jan 9, 2017

    The comment period for the August 2016 notice ended on October 14, 2016. … The comment period for the August 2016 notice ended on October 14, 2016. General comments on the notice are summarized in Section II.

    82 FR 2444Treasury DepartmentComptroller of the Currency
  • Hedging Transactions by Members of a Consolidated Group

    Federal Register · Rule · Jan 8, 1996

    with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545-1480. … Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required.

    61 FR 517Treasury Department
  • Proposed Collection; Comment Request for Form 1128

    Federal Register · Notice · Mar 4, 2010

    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.

    75 FR 10024Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Regulation Project

    Federal Register · Notice · Mar 25, 2008

    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

    73 FR 15837Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Regulation Project

    Federal Register · Notice · Sep 11, 2014

    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.

    79 FR 54349Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Form 1128

    Federal Register · Notice · Sep 28, 2016

    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.

    81 FR 66739Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Regulation Project

    Federal Register · Notice · Oct 22, 2009

    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 1.195-1 of the regulation provides that start-up expenditures may, at the discretion of the taxpayer, be amortized over a period of not less than 60 months beginning with the month

    74 FR 54627Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Form 1128

    Federal Register · Notice · Feb 1, 2023

    on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. … Abstract: Section 442 of the Internal Revenue Code requires that a change in a taxpayer's annual accounting period be approved by the Secretary.

    88 FR 6814Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Revenue Procedure 98-25

    Federal Register · Notice · Jul 24, 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)). … Such materiality would continue, according to IRS, at least until the period of limitations, including extensions, expires for each tax year.

    78 FR 44623Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Publication 1075

    Federal Register · Notice · Apr 23, 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 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

    78 FR 23980Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Form 2688

    Federal Register · Notice · Feb 16, 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)). … Form 2688 allows individuals who need additional time to file their U.S. income tax return to request an extension of time to file after the automatic 4-month extension period ends.

    65 FR 7919Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Regulation Project

    Federal Register · Notice · Apr 25, 2005

    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.

    70 FR 21273Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Form 5884-A

    Federal Register · Notice · Jan 26, 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)). … Abstract: Qualified employers will file Form 5884-A to claim a credit for wages paid to employees kept on the payroll for the period the business is rendered inoperable as a result of damages inflicted

    71 FR 4402Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Form 8693

    Federal Register · Notice · Jul 6, 2005

    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)). … 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

    70 FR 39012Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Regulation Project

    Federal Register · Notice · Oct 19, 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)). … Abstract: Section 1.195-1 of the regulation provides that start-up expenditures may, at the discretion of the taxpayer, be amortized over a period of not less than 60 months beginning with the month

    71 FR 61827Treasury DepartmentInternal Revenue Service

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