Documents

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

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  • Agency Information Collection Activities: Submission for OMB Review; Joint Comment Request

    Federal Register · Notice · Dec 10, 2007

    of 2003 (“FACT Act” or the “Act”) Pub. … The comment period for this notice expired on October 30, 2006. The Agencies received five comment letters from four trade associations and one individual.

    72 FR 69729Treasury DepartmentComptroller of the Currency
  • Regulations Under I.R.C. Section 7430 Relating to Awards of Administrative Costs and Attorneys Fees; Hearing Cancellation

    Federal Register · Proposed Rule · Mar 1, 2010

    of 1997 and the IRS Restructuring and Reform Act of 1998. … The public comment period for these regulations expired on February 8, 2010. Outlines of topics to be discussed at the hearing were due on February 10, 2010.

    75 FR 9142Treasury DepartmentInternal Revenue Service
  • Consolidated Returns; Applicability of Other Provisions of Law; Non-Applicability of Section 357(c)

    Federal Register · Proposed Rule · Nov 14, 2001

    Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required. … 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.

    66 FR 57021Treasury DepartmentInternal Revenue Service
  • Submission for OMB Review; Comment Request

    Federal Register · Notice · Oct 31, 1996

    ACTION: Notice of information collection to be submitted to OMB for review and approval under the Paperwork Reduction Act of 1995. --------------------------------------------------------------------- … In response to public request the comment period was extended to April 21, 1995. The agencies received comments from one trade group and one commercial bank.

    61 FR 56263Treasury DepartmentComptroller of the Currency
  • Establishment of the Elkton Oregon Viticultural Area

    Federal Register · Rule · Feb 5, 2013

    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 August 20, 2012. In response to Notice No. 130, TTB received five comments.

    78 FR 8016Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Electronic Submission of Forms, the Finished Products Records for Distilled Spirits Plants, and Closures on Certain Distilled Spirits Products

    Federal Register · Rule · Mar 27, 2014

    During the comment period for the regulatory changes proposed in Notice No. 83, TTB did not receive any comments addressing the addition of the new requirement to maintain a daily summary record by kind … Prior Notice and Comment Procedures TTB is issuing this final rule without notice and prior opportunity for public comment in accordance with section 553(b)(A) of the Administrative Procedure Act (5 U.S.C

    79 FR 17029Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Information Returns; Winnings From Bingo, Keno, and Slot Machines

    Federal Register · Proposed Rule · Mar 4, 2015

    Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. Chapter 6) is not required. … 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.

    80 FR 11600Treasury DepartmentInternal Revenue Service
  • Notice of Rescission of Guidance to Federal Financial Assistance Recipients Regarding Title VI Prohibition Against National Origin Discrimination Affecting Limited English Proficient Persons

    Federal Register · Notice · Mar 4, 2026

    The Department issued its own agency-specific Title VI language access guidance, which was finalized in 2005 after a notice and comment period. … Recipients of federal financial assistance also have a continuing obligation under the Rehabilitation Act of 1973 to ensure that their communications with individuals with disabilities are as effective

    91 FR 10693Treasury Department
  • The Solely for Voting Stock Requirement in Certain Corporate Reorganizations

    Federal Register · Proposed Rule · Jun 14, 1999

    Revenue Act of 1921, section 202(c)(2), 42 Stat. 227, 230. … A period of ten minutes will be allocated 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.

    64 FR 31770Treasury DepartmentInternal Revenue Service
  • Disregarded Entities and Excise Taxes

    Federal Register · Rule · Sep 14, 2009

    Pursuant to section 7805(f) of the Code, this regulation has been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business. … In 2009, the Internal Revenue Service (IRS) seeks to extend the period of limitations on assessment for X's 2005 taxable year.

    74 FR 46903Treasury DepartmentInternal Revenue Service
  • Guidance on Reporting of Deposit Interest Paid to Nonresident Aliens

    Federal Register · Proposed Rule · Jan 17, 2001

    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 reviewing outlines has passed.

    66 FR 3925Treasury DepartmentInternal Revenue Service
  • Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions

    Federal Register · Proposed Rule · Jan 14, 2025

    For purposes of the Paperwork Reduction Act, the reporting burden associated with the collections of information with respect to section 59A will be reflected in the Paperwork Reduction Act Submission … , Public Law 115-97 (2017) (the “Act”).

    90 FR 3085Treasury DepartmentInternal Revenue Service
  • Split-Dollar Life Insurance Arrangements

    Federal Register · Proposed Rule · May 9, 2003

    The IRS and the Treasury Department believe that this shorter period is sufficient for taxpayers to comment on these proposed regulations because the issue addressed by these proposed regulations is narrowly … A period of 10 minutes will be allotted to each person for making comments. An agenda showing the schedule of speakers will be prepared after the deadline for receiving outlines has passed.

    68 FR 24898Treasury DepartmentInternal Revenue Service
  • Treasury Inspector General for Tax Administration; Privacy Act of 1974; Proposed Implementation

    Federal Register · Proposed Rule · Sep 22, 2003

    DATES: Comments must be received no later than October 22, 2003. … Comments will be made available for inspection and/or copying upon written request.

    68 FR 55016Treasury Department
  • Guidance to Federal Financial Assistance Recipients Regarding Title VI Prohibition Against National Origin Discrimination Affecting Limited English Proficient Persons

    Federal Register · Notice · Dec 22, 2003

    DATES: Comments must be submitted on or before January 21, 2004. … ADDRESSES: Interested persons should submit written comments to Ms.

    68 FR 71224Treasury Department
  • Centralized Offset of Federal Payments To Collect Nontax Debts Owed to the United States

    Federal Register · Rule · Jan 21, 2005

    FMS established TOP in order to implement provisions of various Federal laws affecting offset, including the Debt Collection Improvement Act of 1996 (Pub. … Special Analysis FMS has determined that good cause exists to make this final rule effective upon publication without providing the 30-day period between publication and the effective date contemplated

    70 FR 3142Treasury DepartmentFiscal Service
  • Guidance Under Section 951 for Determining Pro Rata Share

    Federal Register · Rule · Aug 25, 2005

    on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … Eric Solomon, Acting Deputy Assistant Secretary of the Treasury. [FR Doc. 05-16611 Filed 8-24-05; 8:45 am] BILLING CODE 4830-01-P

    70 FR 49864Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities; Proposed Renewal; Comment Request; Renewal Without Change of Reports of Transportation of Currency or Monetary Instruments; Report of International Transportation of Currency or Monetary Instruments-FinCEN Form 105

    Federal Register · Notice · Jun 18, 2025

    This request for comments is made pursuant to the Paperwork Reduction Act of 1995. DATES: Written comments are welcome and must be received on or before August 18, 2025. … Please submit comments by one method only. Comments will be reviewed consistent with the Paperwork Reduction Act of 1995 and applicable OMB regulations and guidance.

    90 FR 26090Treasury DepartmentFinancial Crimes Enforcement Network
  • Submission to OMB for Review; Comment Request

    Federal Register · Notice · May 17, 1996

    DEPARTMENT OF THE TREASURY Submission to OMB for Review; Comment Request May 9, 1996. … 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.

    61 FR 25014Treasury Department
  • Section 1374 Effective Dates

    Federal Register · Rule · Dec 22, 2004

    Pursuant to section 7805(f) of the Code, these temporary regulations have been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on their impact on small business … Accordingly, X is subject to section 1374, as amended by the Tax Reform Act of 1986 and TAMRA, and the 10-year recognition period begins January 1, 2004.

    69 FR 76612Treasury DepartmentInternal Revenue Service

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