Documents

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

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  • Low-Income Taxpayer Clinics-Definition of Income Tax Return Preparer

    Federal Register · Rule · Dec 18, 2002

    information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … Removing the period at the end of paragraph (a)(7)(iv) and adding a semicolon in its place. 3. Adding paragraphs (a)(7)(v) through (a)(7)(viii).

    67 FR 77418Treasury DepartmentInternal Revenue Service
  • Taxpayer Identifying Numbers (TIN)

    Federal Register · Proposed Rule · Jun 8, 1995

    Generally, no new procedures will be adopted without adequate opportunity for public comment and appropriate transition periods before taking effect. … 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.

    60 FR 30211Treasury DepartmentInternal Revenue Service
  • Information Collection; Submission for OMB Review; Comment Request

    Federal Register · Notice · Jun 2, 1997

    ACTION: Submission for OMB review; comment request. ----------------------------------------------------------------------- SUMMARY: In accordance with the requirements of the Paperwork Reduction Act … Section 23.4(c) requires national banks to provide certain information if they request OCC approval to extend the holding period for off-lease property.

    62 FR 29779Treasury DepartmentComptroller of the Currency
  • Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Community Reinvestment Act Regulation

    Federal Register · Notice · Oct 21, 2024

    The OCC is soliciting comment concerning the renewal of its information collection titled, “Community Reinvestment Act Regulation.” … 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

    89 FR 84246Treasury DepartmentComptroller of the Currency
  • Regulations Under Section 382(h) Related to Built-In Gain and Loss; Withdrawal

    Federal Register · Proposed Rule · Jul 2, 2025

    In response to the comments received, the Treasury Department and the IRS are withdrawing the 2019 proposed regulations and the 2020 proposed regulations. … Killen, Acting Chief Tax Compliance Officer. [FR Doc. 2025-12193 Filed 7-1-25; 8:45 am] BILLING CODE 4830-01-P

    90 FR 28946Treasury DepartmentInternal Revenue Service
  • Special Depreciation Allowance

    Federal Register · Proposed Rule · Sep 8, 2003

    a collection of information requirement, 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 53008Treasury DepartmentInternal Revenue Service
  • Sales-Based Royalties and Vendor Allowances

    Federal Register · Rule · Jan 13, 2014

    The commentator also asserted that Rev. … Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    79 FR 2094Treasury DepartmentInternal Revenue Service
  • Posting of Signs and Written Notification to Purchasers of Handguns (97R-2186P)

    Federal Register · Proposed Rule · Aug 27, 1997

    Paperwork Reduction Act The provisions of the Paperwork Reduction Act of 1995, 44 U.S.C. chapter 35, and its implementing regulations, 5 CFR part 1320, do not apply to this notice of proposed rulemaking … Any interested person who desires an opportunity to comment orally at a public hearing should submit his or her request, in writing, to the Director within the 90-day comment period.

    62 FR 45364Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • OCC Guidelines Establishing Heightened Standards for Certain Large Insured National Banks, Insured Federal Savings Associations, and Insured Federal Branches; Technical Amendments

    Federal Register · Proposed Rule · Dec 30, 2025

    Commenters are encouraged to submit comments through the Federal eRulemaking Portal. … The docket may be viewed after the close of the comment period in the same manner as during the comment period.

    90 FR 61084Treasury DepartmentComptroller of the Currency
  • Production of Volatile Fruit-Flavor Concentrate (95R-026P)

    Federal Register · Proposed Rule · Jun 13, 1996

    Any interested person who desires an opportunity to comment orally at a public hearing should submit a request, in writing, to the Director within the 60-day comment period. … Paperwork Reduction Act Under the Paperwork Reduction Act of 1995, no persons are required to respond to a collection of information unless it displays a valid OMB control number.

    61 FR 30017Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Guidance on Sound Incentive Compensation Policies

    Federal Register · Notice · Feb 17, 2026

    SUMMARY: The OCC, as part of its continuing effort to reduce paperwork and respondent burden, invites comment on a continuing information collection, as required by the Paperwork Reduction Act of 1995 … 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

    91 FR 7368Treasury DepartmentComptroller of the Currency
  • Submission for OMB Review; Comment Request

    Federal Register · Notice · Oct 22, 2014

    DEPARTMENT OF THE TREASURY Submission for OMB Review; Comment Request October 17, 2014. … 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.

    79 FR 63220Treasury Department
  • Distribution From a Pension Plan Under a Phased Retirement Program; Hearing

    Federal Register · Proposed Rule · Dec 28, 2004

    A period of 10 minutes is allotted to each person for presenting oral comments. … Grigsby, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration).

    69 FR 77678Treasury DepartmentInternal Revenue Service
  • Proposed Information Collections; Comment Request

    Federal Register · Notice · Dec 27, 2011

    SUMMARY: As part of our continuing effort to reduce paperwork and respondent burden, and as required by the Paperwork Reduction Act of 1995, we invite comments on the proposed or continuing information … burden, invite the general public and other Federal agencies to comment on the proposed or continuing information collections listed below in this notice, as required by the Paperwork Reduction Act of

    76 FR 81016Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Proposed Agency Information Collection Activities; Comment Request

    Federal Register · Notice · Jan 19, 2024

    SUMMARY: In accordance with the requirements of the Paperwork Reduction Act of 1995 (PRA), the OCC, the Board, and the FDIC (collectively, the “agencies”) may not conduct or sponsor, and the respondent … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period.

    89 FR 3708Treasury DepartmentComptroller of the Currency
  • User Fees Relating to Enrollment to Perform Actuarial Services

    Federal Register · Proposed Rule · Oct 31, 2007

    SUPPLEMENTARY INFORMATION: Background The Employee Retirement Income Security Act of 1974 (Pub. … A period of ten (10) minutes will be allotted to each person for making comments.

    72 FR 61583Treasury DepartmentInternal Revenue Service
  • Disclosures of Return Information to Officers and Employees of the Department of Agriculture for Certain Statistical Purposes and Related Activities

    Federal Register · Rule · Jan 4, 2000

    The Census of Agriculture Act transferred responsibility for that Census from the Bureau of Census to the Department of Agriculture. In 1998, the Tax and Trade Relief Extension Act of 1998 (Pub. … Robert Wenzel, Acting Commissioner of Internal Revenue. Approved: December 13, 1999. Jonathan Talisman, Acting Assistant Secretary of the Treasury (Tax Policy).

    65 FR 215Treasury DepartmentInternal Revenue Service
  • Proposed Agency Information Collection Activities; Comment Request-Thrift Financial Report: Schedules SC, RM, CC, DI, and SB

    Federal Register · Notice · Aug 19, 2009

    information collections, as required by the Paperwork Reduction Act of 1995, 44 U.S.C. 3507. … At the end of the comment period, OTS will analyze the comments and recommendations received to determine if it should modify the proposed revisions prior to giving its final approval.

    74 FR 41981Treasury DepartmentThrift Supervision Office
  • Performance of Customs Business by Parent and Subsidiary Corporations

    Federal Register · Proposed Rule · Oct 15, 2002

    DATES: Comments must be submitted on or before December 16, 2002. ADDRESSES: Written comments are to be addressed to the U.S. … Comments submitted will be available for public inspection in accordance with the Freedom of Information Act (5 U.S.C. 552), § 1.4 of the Treasury Department Regulations (31 CFR 1.4), and § 103.11(b) of

    67 FR 63576Treasury DepartmentCustoms Service
  • Test Programs

    Federal Register · Uncategorized Document · Aug 16, 1994

    DATES: Comments must be received on or before October 17, 1994. … Comments submitted will be available for public inspection in accordance with the Freedom of Information Act (5 U.S.C. 552), Sec. 1.4 of the Treasury Department Regulations (31 CFR 1.4), and Sec. 103.11

    Treasury DepartmentCustoms Service

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