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

6,519 results

1.40s

  • Proposed Collection; Comment Request for Form 5495.

    Federal Register · Notice · Apr 21, 2025

    on continuing information collections, as required by the Paperwork Reduction Act of 1995. … filed after regular filing of an Estate, Gift, or Income tax return for a decedent, is used by the executor or fiduciary to request discharge from personal liability for any deficiency for the tax and periods

    90 FR 16773Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Regulation Project

    Federal Register · Notice · Mar 12, 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)). … This rule allows the taxpayer, in computing its debt-equity ratio, to elect to write off the basis of the stock of the acquired corporation over a fixed stock write-off period, instead of using the adjusted

    66 FR 14440Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Regulation Project

    Federal Register · Notice · Sep 23, 1996

    Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Current Actions: The only change is that the estimated number of respondents has decreased because the time period for making the election has passed.

    61 FR 49815Treasury Department
  • Proposed Collection; Comment Request for Forms 8109, 8109-B and 8109-C

    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)). … The information on the deposit coupon is used by the IRS to monitor compliance with the deposit rules and insure that taxpayers are depositing the proper amounts within the proper time periods with respect

    70 FR 39011Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request For Form 8609

    Federal Register · Notice · Mar 17, 1999

    Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Abstract: Owners of residential low-income rental buildings may claim a low-income housing credit for each qualified building over a 10-year credit period.

    64 FR 13250Treasury DepartmentInternal Revenue Service
  • Removal of Toshiba Sanction Regulations

    Federal Register · Rule · Jun 5, 1996

    The ``Toshiba Sanctions'' were imposed by Executive Order No. 12661 for a three year time period, which expired on December 28, 1991. … Inapplicability of Public Notice and Comment Requirements, Delayed Effective Date Requirements, the Regulatory Flexibility Act, and Executive Order 12866 Because this amendment removes obsolete regulatory

    61 FR 28500Treasury DepartmentCustoms Service
  • Examination of Baggage

    Federal Register · Rule · Oct 20, 1995

    Analysis of Comments The Notice of Proposed Rulemaking invited the public to comment on the proposed changes to the Customs Regulations. Two comments were received. … Furthermore, [[Page 54188]] helping the passenger repack might unduly burden inspectors, who have to process many passengers, frequently in short periods of time.

    60 FR 54187Treasury DepartmentCustoms Service
  • Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Examination Questionnaire

    Federal Register · Notice · Jun 30, 2016

    , as required by the Paperwork Reduction Act of 1995 (PRA). … Abstract: The OCC provides each national bank or Federal savings association with an Examination Survey at the end of its supervisory cycle (12- or 18-month period).

    81 FR 42789Treasury DepartmentComptroller of the Currency
  • Agency Information Collection Activities: Submissions and Approvals

    Federal Register · Notice · Jun 6, 2011

    ACTION: Notice and request for comments. … 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)).

    76 FR 32403Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Submission for OMB Review; Comment Request

    Federal Register · Notice · Nov 22, 2010

    , as required by the Paperwork Reduction Act of 1995. … A questionnaire is provided to each national bank at the conclusion of their supervisory cycle (12 or 18-month period).

    75 FR 71187Treasury DepartmentComptroller of the Currency
  • Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests

    Federal Register · Rule · Jun 7, 2023

    That link was corrected upon receipt of that comment. II. … Several commenters requested that the transition period instead begin on May 1, 2019, which was the tenth anniversary of the applicability date of the tables of actuarial factors based on Table 2000CM.

    88 FR 37424Treasury DepartmentInternal Revenue Service
  • Certain Transfers of Domestic Stock or Securities by U.S. Persons to Foreign Corporations

    Federal Register · Rule · Dec 26, 1995

    Paperwork Reduction Act These regulations are being issued without prior notice and public procedure pursuant to the Administrative Procedure Act (5 U.S.C. 553). … The term of the agreement shall be ten years, rather than the five years specified in paragraph (g)(3) of this section, the waiver described in paragraph (g)(4) of this section shall extend the period

    60 FR 66739Treasury Department
  • Computer Software Under Section 199(c)(5)(B)

    Federal Register · Proposed Rule · Jun 1, 2006

    on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … 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.

    71 FR 31128Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Proposed Collection; Comment Request

    Federal Register · Notice · Jun 10, 2016

    At the end of the comment period, the comments and recommendations received will be analyzed to determine the extent to which the agencies should modify the proposed revisions before giving final approval … General Description of Report Section 17A(c) of the Security Exchange Act of 1934 (the Act) requires all transfer agents for securities registered under section 12 of the Act or, if the security would

    81 FR 37665Treasury DepartmentComptroller of the Currency
  • Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Identity Theft Red Flags and Address Discrepancies Under the Fair and Accurate Credit Transactions Act of 2003

    Federal Register · Notice · Jun 7, 2022

    The OCC is soliciting comment concerning the renewal of its information collection titled, “Identity Theft Red Flags and Address Discrepancies under the Fair and Accurate Credit Transactions Act of 2003 … 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

    87 FR 34754Treasury DepartmentComptroller of the Currency
  • Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents

    Federal Register · Proposed Rule · Jun 6, 2006

    Pursuant to the Regulatory Flexibility Act (5 U.S.C. chapter 6), it is hereby certified that this regulation will not have a significant economic impact on a substantial number of small entities. … 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.

    71 FR 32495Treasury DepartmentInternal Revenue Service
  • Guidance Under Section 7874 for Determining Ownership by Former Shareholders or Partners of Domestic Entities

    Federal Register · Proposed Rule · Dec 28, 2005

    of information on small entities, the provisions of the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply. … 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.

    70 FR 76732Treasury DepartmentInternal Revenue Service
  • Transfers To Provide for Satisfaction of Contested Liabilities

    Federal Register · Proposed Rule · Nov 21, 2003

    information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … 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.

    68 FR 65645Treasury DepartmentInternal Revenue Service
  • Prohibited Allocations of Securities in an S Corporation

    Federal Register · Proposed Rule · Dec 17, 2004

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

    69 FR 75492Treasury DepartmentInternal Revenue Service
  • Section 6038-Returns Required With Respect to Controlled Foreign Partnerships

    Federal Register · Proposed Rule · Dec 23, 2002

    accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … 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.

    67 FR 78202Treasury DepartmentInternal Revenue Service

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