Documents

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

6,519 results

0.47s

  • Diesel Fuel; Blended Taxable Fuel

    Federal Register · Rule · Apr 2, 2003

    To resolve this problem, the commentators generally suggested that the blender should be able to avoid liability for tax if the blender acted reasonably and in good faith when it relied on assurances of … a collection of information requirement, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    68 FR 15940Treasury DepartmentInternal Revenue Service
  • Applicability of Normal Retirement Age Regulations to Governmental Pension Plans

    Federal Register · Proposed Rule · Jan 27, 2016

    Safe Harbors for Governmental Plans To address comments regarding the need for additional safe harbors for governmental plans, including safe harbors that reflect permissible periods of service, these … , Public Law 114-26 (129 Stat. 319) (2015)) and section 308 of Protecting Americans From Tax Hikes Act of 2015 (PATH Act), enacted as part of the Consolidated Appropriations Act, 2016, Public Law 114-113

    81 FR 4599Treasury DepartmentInternal Revenue Service
  • Collected Excise Taxes; Duties of Collector

    Federal Register · Proposed Rule · Aug 10, 2004

    a collection of information on small entities, the provisions of the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply. … ) or electronic comments that are submitted timely to the IRS.

    69 FR 48432Treasury DepartmentInternal Revenue Service
  • Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to U.S. Income Tax Return Forms for Individual Taxpayers

    Federal Register · Notice · Sep 5, 2024

    ACTION: Notice and request for comments. … proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995.

    89 FR 72699Treasury DepartmentInternal Revenue Service
  • Establishment of The Rocks District of Milton-Freewater Viticultural Area

    Federal Register · Rule · Feb 9, 2015

    The comment period closed on April 28, 2014. … period.

    80 FR 6902Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Proposed Horse Heaven Hills Viticultural Area (2002R-103P)

    Federal Register · Proposed Rule · Jan 24, 2005

    SUPPLEMENTARY INFORMATION: Background on Viticultural Areas TTB Authority Section 105(e) of the Federal Alcohol Administration Act (the FAA Act, 27 U.S.C. 201 et seq. ) requires that alcohol beverage … The Pacific winds from the west bring moderating, mild maritime air into the Gorge. Conversely, the continental high winds from the east bring dry air that is seasonably hot or cold.

    70 FR 3322Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Safe Harbor for Valuation Under Section 475

    Federal Register · Proposed Rule · May 24, 2005

    of 2002, Public Law 107-204, 116 Stat. 746 (July 30, 2002), 15 U.S.C. 7201(a)(12), and rules promulgated under that Act, and is— (i) Certified to be fairly presented (a “clean” opinion); (ii) Certified … (4) Retention period for records.

    70 FR 29663Treasury DepartmentInternal Revenue Service
  • Wine Treating Materials and Related Regulations

    Federal Register · Rule · Aug 24, 2022

    In response to requests by commenters, TTB reopened the comment period for 90 days and then subsequently extended it for another 90 days. The comment period finally closed on April 9, 2018. … Comment Overview TTB received 33 comments in response to Notice No. 164, of which 3 were requests for extension of the comment period (Wine Institute (2 requests), and David Douglas).

    87 FR 51880Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Financial Crimes Enforcement Network; Amendment to the Bank Secrecy Act Regulations-Requirement That Insurance Companies Report Suspicious Transactions

    Federal Register · Rule · Nov 3, 2005

    The comment period for the proposed rule ended on December 16, 2002. … These comments are discussed below. Other significant comments are discussed in the section-by-section analysis. A.

    70 FR 66761Treasury Department
  • Proposed Establishment of the Mill Creek-Walla Walla Valley Viticultural Area

    Federal Register · Proposed Rule · Aug 14, 2026

    Background on Viticultural Areas TTB Authority Section 105(e) of the Federal Alcohol Administration Act (FAA Act), 27 U.S.C. 205(e), authorizes the Secretary of the Treasury to prescribe regulations … The Alcohol and Tobacco Tax and Trade Bureau (TTB) administers the FAA Act provisions pursuant to section 1111(d) of the Homeland Security Act of 2002, as codified at 6 U.S.C. 531(d).

    91 FR 52592Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Establishment of the San Francisco Bay Viticultural Area and the Realignment of the Boundary of the Central Coast Viticultural Area (97- 242)

    Federal Register · Rule · Jan 20, 1999

    ATF received 49 comments in response to Notice No. 856. Basically, the comments fall into five categories. … As the elevation of the western chain of the coastal ridge is generally higher than the altitude of the inversion base, the inversion acts as a lid to prevent the cool onshore flowing marine air and fog

    64 FR 3015Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Regulatory Capital Rule: Category I and II Banking Organizations, Banking Organizations With Significant Trading Activity, and Optional Adoption for Other Banking Organizations

    Federal Register · Proposed Rule · Mar 27, 2026

    The docket may be viewed after the close of the comment period in the same manner as during the comment period. Board: You may submit comments, identified by Docket No. … All comments may be accessible under the Freedom of Information Act.

    91 FR 14952Treasury DepartmentComptroller of the Currency
  • Expansion of the Paso Robles Viticultural Area (2008R-073P)

    Federal Register · Rule · Jan 21, 2009

    SUPPLEMENTARY INFORMATION: Background on Viticultural Areas TTB Authority Section 105(e) of the Federal Alcohol Administration Act (FAA Act), 27 U.S.C. 205(e), authorizes the Secretary of the Treasury … TTB received eight comments in response to Notice No. 85. Seven of the comments supported the expansion of the Paso Robles viticultural area as proposed.

    74 FR 3425Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Fair Play Viticultural Area (2000R-170P)

    Federal Register · Proposed Rule · Jul 25, 2000

    Does the Paperwork Reduction Act Apply to This Proposed Rule? The Paperwork Reduction Act of 1995, 44 U.S.C. … We will also disclose the name of any person who submits a comment. During the comment period, any person may request an opportunity to present oral testimony at a public hearing.

    65 FR 45739Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Establishment of The Burn of Columbia Valley Viticultural Area

    Federal Register · Rule · Jun 17, 2021

    The comment period closed July 27, 2020. In response to Notice No. 190, TTB received 13 comments. … Only one comment (comment 13), submitted by an anonymous commenter, opposed establishing the proposed AVA.

    86 FR 32191Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Establishment of the Verde Valley Viticultural Area

    Federal Register · Rule · Nov 10, 2021

    The lower elevation of the proposed AVA results in cold air drainage from the higher elevations of the surrounding areas and an increased risk of frost damage. … In Notice No. 187, TTB solicited comments on the accuracy of the name, boundary, and other required information submitted in support of the petition. The comment period closed on April 28, 2020.

    86 FR 62475Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Safe Harbor for Valuation Under Section 475.

    Federal Register · Rule · Jun 12, 2007

    of 2002, Public Law 107-204, 116 Stat. 746 (July 30, 2002), 15 U.S.C. § 7201(a)(12), and rules promulgated under that Act, and is— (i) Certified to be fairly presented (a “clean” opinion); (ii) Certified … (4) Retention period for records.

    72 FR 32172Treasury DepartmentInternal Revenue Service
  • Expansion of Lodi Viticultural Area (98R-109P)

    Federal Register · Proposed Rule · Feb 7, 2000

    Any person who desires an opportunity to comment orally at a public hearing on the proposed regulation should submit his or her request, in writing, to the Director within the 60-day comment period. … Paperwork Reduction Act The provisions of the Paperwork Reduction Act of 1995, 44 U.S.C.

    65 FR 5828Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Establishment of the White Bluffs Viticultural Area

    Federal Register · Rule · Jun 17, 2021

    The Alcohol and Tobacco Tax and Trade Bureau (TTB) administers the FAA Act pursuant to section 1111(d) of the Homeland Security Act of 2002, codified at 6 U.S.C. 531(d). … The comment period closed on July 27, 2020. In response to Notice No. 189, TTB received a total of two comments. Both comments were from local wine industry members who supported the proposed AVA.

    86 FR 32186Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Establishment of the Covelo Viticultural Area (2003R-412P)

    Federal Register · Rule · Feb 16, 2006

    In addition, this commenter also requested a 90-day extension of the comment period, but did not explain why this extension was required. … Also, based on a lack of compelling justification, TTB did not grant the request for an extension of the comment period for Notice No. 32.

    71 FR 8202Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau

Ask Donna what matters in the record.

She can read the source against your case and show you exactly where the answer came from.

Ask Donna

A word about cookies

We need a few to keep you signed in and the library working. The rest help us see which pages people use and where they get stuck. They stay off unless you say yes.