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Briefs, oral arguments, agency decisions and the Federal Register.
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Acquiring Corporation for Purposes of Section 381
Federal Register · Proposed Rule · May 7, 2014
It is anticipated that the proposed section 312 regulations and the proposed section 381 regulations will be concurrently published as final regulations in the Federal Register after the comment period … of information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.
79 FR 26190Treasury DepartmentInternal Revenue ServiceRequirement of a Statement Disclosing Uncertain Tax Positions
Federal Register · Proposed Rule · Sep 9, 2010
It is hereby certified that this regulation will not have a significant economic impact on a substantial number of small entities pursuant to the Regulatory Flexibility Act (5 U.S.C. chapter 6). … 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.
75 FR 54802Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Jan 18, 2022
an information collection as required by the Paperwork Reduction Act of 1995 (PRA). … 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 2666Treasury DepartmentComptroller of the CurrencyFederal Register · Notice · Aug 21, 2025
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
90 FR 40889Treasury DepartmentComptroller of the CurrencyEstablishment of the Tip of the Mitt Viticultural Area
Federal Register · Rule · Jul 21, 2016
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). … In Notice No. 155, 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 October 5, 2015.
81 FR 47289Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauFederal Register · Rule · Dec 31, 2013
Subsequently, the Taxpayer Relief Act of 1997 (Public Law 105-34, 111 Stat. 788) (“Taxpayer Relief Act”) modified certain aspects of the PFIC rules. … (iv) Reliance on periodic account statements.
78 FR 79602Treasury DepartmentInternal Revenue ServiceFICA Taxation of Amounts Under Employee Benefit Plans
Federal Register · Proposed Rule · Jan 25, 1996
Comments and Requests for a Public Hearing Before these proposed regulations are adopted as final regulations, consideration will be given to any written comments (a signed original and eight (8) … All comments will be available for public inspection and copying. A public hearing may be scheduled if requested in writing by a person that timely submits written comments.
61 FR 2194Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · May 4, 2006
extend the requirement to report suspicious activity to mutual funds. 19 The comment period for the Proposed Rule ended on March 24, 2003. … We received no comment on its recordkeeping burden estimate.
71 FR 26213Treasury DepartmentPrivacy Act of 1974; System of Records
Federal Register · Notice · Jun 26, 2003
DEPARTMENT OF THE TREASURY Privacy Act of 1974; System of Records AGENCY: Treasury. ACTION: Notice of alteration to a Privacy Act System of Records. … DATES: Comments must be received by July 28, 2003.
68 FR 38111Treasury DepartmentInterest Capitalization Requirements for Improvements That Constitute Designated Property
Federal Register · Rule · Oct 2, 2025
The Treasury Department and the IRS received two comments in response to the notice of proposed rulemaking. Both comments are available at https://www.regulations.gov or upon request. … See § 1.263A-12(d)(1) to determine when the production period for a unit of property has ended. (f) Mid-production purchases.
90 FR 47581Treasury DepartmentInternal Revenue ServiceSubmission for OMB Review; Comment Request
Federal Register · Notice · Jul 27, 2004
DEPARTMENT OF THE TREASURY Submission for OMB Review; Comment Request July 19, 2004. … The Department of Treasury has submitted the following public information collection requirement(s) to OMB for review and clearance under the Paperwork Reduction Act of 1995, Public Law 104-13.
69 FR 44729Treasury DepartmentProposed Collection; Comment Request for Information Collection Tools
Federal Register · Notice · Oct 16, 2012
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)).
77 FR 63422Treasury DepartmentInternal Revenue ServiceNotice of Request for Preemption Opinion
Federal Register · Notice · Jan 14, 2000
Section 114 of the Riegle-Neal Interstate Banking and Branching [[Page 2456]] Efficiency Act of 1994 \1\ requires the OCC to publish notice in the Federal Register before issuing a final written opinion … The Bank periodically posts on the Auction Site a notice of an online auction of CDs offered by the Bank.
65 FR 2455Treasury DepartmentComptroller of the CurrencyFederal Register · Proposed Rule · Jun 3, 2014
of 2010, as amended by the TRICARE Affirmation Act and Public Law 111-73. … DATES: Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking and notice of public hearing published at 79 FR 4302, January 27, 2014, the comment period
79 FR 31893Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Jan 28, 2002
In accordance with the requirements of the Paperwork Reduction Act of 1995 (44 U.S.C. chapter 35), the Board and the OTS (collectively, the “agencies”) may not conduct or sponsor, and the respondent is … The comment period for this notice expired on December 11, 2001. No comments were received.
67 FR 3933Treasury DepartmentThrift Supervision OfficeFederal Register · Proposed Rule · Oct 27, 2008
and related materials, and viewing the docket after the close of the comment period … and related materials, and viewing the docket after the close of the comment period
73 FR 63656Treasury DepartmentComptroller of the CurrencyFederal Register · Rule · Jul 8, 2014
Comment Received in Response to the Proposed Rule We received one comment letter on the proposed rule amendment from a nonprofit public interest organization. 15 The commenter believes the … with section 939A of the Dodd-Frank Act.
79 FR 38451Treasury DepartmentConsolidated Returns; Intercompany Obligations
Federal Register · Rule · Dec 29, 2008
if the obligation is transferred outside of the group within a relatively short period of time. … Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required.
73 FR 79324Treasury DepartmentInternal Revenue ServiceCentralized Partnership Audit Regime
Federal Register · Proposed Rule · Aug 17, 2018
Except to the extent that the written comments relate to the final regulations under section 6221(b) and section 6223, such comments and any comments received in response to this notice of proposed rulemaking … 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.
83 FR 41954Treasury DepartmentInternal Revenue ServiceQualified Nonrecourse Financing Under Section 465(b)(6)
Federal Register · Proposed Rule · Aug 13, 1997
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.
62 FR 43295Treasury DepartmentInternal Revenue Service
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