Documents
Briefs, oral arguments, agency decisions and the Federal Register.
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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 ServiceProposed 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 ServiceProposed 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 DepartmentProposed 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 ServiceProposed 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 ServiceRemoval 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 ServiceFederal 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 ServiceFederal 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 CurrencyAgency 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 ServiceAgency 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 CurrencyFederal 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 ServiceCertain 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 DepartmentComputer 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 ServiceAgency 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 CurrencyFederal 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 CurrencyGuidance 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 ServiceFederal 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 ServiceTransfers 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 ServiceProhibited 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 ServiceSection 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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