Documents

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

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  • Additional Guidance on Low-Income Communities Bonus Credit Program

    Federal Register · Proposed Rule · Jun 1, 2023

    Commenters are strongly encouraged to submit public comments electronically. … Regulatory Flexibility Act The Regulatory Flexibility Act (5 U.S.C. 601 et seq. ) (RFA) imposes certain requirements with respect to Federal rules that are subject to the notice and comment requirements

    88 FR 35791Treasury DepartmentInternal Revenue Service
  • Western Balkans Transactions Regulations

    Federal Register · Rule · May 30, 2002

    The period for submission of comments will close July 29, 2002. The Department will consider all comments received before the close of the comment period in developing final regulations. … Comments received after the end of the comment period will be considered if possible, but their consideration cannot be assured.

    67 FR 37671Treasury DepartmentForeign Assets Control Office
  • Distilled Spirits Plant Regulatory Initiative Proposals

    Federal Register · Proposed Rule · Nov 30, 1998

    Regulatory Flexibility Act Pursuant to Sec. 7805(f) of the Internal Revenue Code, this regulation has been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment … /gal. in air (lbs.),'' extrapolated as necessary to the exact proof of the spirits.

    63 FR 65720Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Bennett Valley Viticultural Area (2002R-009T)

    Federal Register · Proposed Rule · Nov 22, 2002

    The FAA Act also authorizes the Bureau of Alcohol, Tobacco and Firearms (ATF) to issue regulations to carry out the Act's provisions. … comment period.

    67 FR 70352Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Seneca Lake Viticultural Area (99R-260P)

    Federal Register · Rule · Jul 3, 2003

    The FAA Act also authorizes the Secretary of the Treasury to issue regulations to carry out the Act's provisions. … The petition also noted that the Seneca region has the longest frost-free period in the Finger Lakes, with a growing season of about 190 days.

    68 FR 39833Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Proposed Establishment of the Gabilan Mountains Viticultural Area

    Federal Register · Proposed Rule · Nov 10, 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). … As a result, the proposed AVA has a cool air climate without the humidity from the fog and low-lying clouds.

    86 FR 62495Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • International Banking

    Federal Register · Proposed Rule · Jul 5, 1995

    With regard to the de minimis exemption, uninsured Federal branches will start with a clean slate, i.e. the new 1 percent limit will apply prospectively. … (f) Transition period.

    60 FR 34907Treasury DepartmentComptroller of the Currency
  • Net Stable Funding Ratio: Liquidity Risk Measurement Standards and Disclosure Requirements

    Federal Register · Rule · Feb 11, 2021

    Congressional Review Act B. Plain Language C. Regulatory Flexibility Act D. Riegle Community Development and Regulatory Improvement Act of 1994 E. Paperwork Reduction Act F. … period.

    86 FR 9120Treasury DepartmentComptroller of the Currency
  • Proposed Collection; Comment Request; Transportation Manifest (Cargo Declaration)

    Federal Register · Notice · Sep 3, 1999

    invites the general public and other Federal agencies to comment on an information collection requirement concerning the Air Cargo Manifest. … This request for comment is being made pursuant to the Paperwork Reduction Act of 1995 (Public Law 104-13; 44 U.S.C. 3505(c)(2)).

    64 FR 48456Treasury DepartmentCustoms Service
  • Solicitation of Applications for Membership on Customs Cobra Fees Advisory Committee

    Federal Register · Notice · Feb 8, 2000

    L. 106-36, the Miscellaneous Trade and Technical Corrections Act of 1999, section 13031 of the Consolidated Omnibus Budget Reconciliation Act (COBRA) of 1985 (19 U.S.C. 58c) was amended by adding language … Not more than four meetings will be held during a two year period, in accordance with the Federal Advisory Committee Act. Regular meetings will be held at six month intervals.

    65 FR 6254Treasury DepartmentCustoms Service
  • Establishment of the Red Hills Lake County Viticultural Area (2001R-330P)

    Federal Register · Rule · Jul 12, 2004

    Based on an industry request for additional time, ATF reopened the comment periods for both proposed areas until March 17, 2003. … Later, during the reopened comment period, the petitioning group suggested the use of “Red Hills Lake County” for the area. Ms.

    69 FR 41750Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service Information Collection Requests

    Federal Register · Notice · Sep 28, 2021

    The public is invited to submit comments on these requests. DATES: Comments must be received on or before October 28, 2021. … IRC Section 4261 imposes various taxes on amounts paid for the transportation of persons by air. IRC Section 4271 imposes a tax on amounts paid for the air transportation of property.

    86 FR 53730Treasury Department
  • Regulatory Standards for Implementation of the North American Free Trade Agreement

    Federal Register · Notice · Sep 6, 1995

    period). … If the RVC is calculated according to the net cost method over a period of time, further identify the beginning and ending date (DD/MM/YR) of that period.

    60 FR 46464Treasury DepartmentCustoms Service
  • Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement

    Federal Register · Proposed Rule · Aug 29, 2005

    DATES: Written or electronic comments must be received November 28, 2005. … in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)).

    70 FR 51116Treasury DepartmentInternal Revenue Service
  • Financial Crimes Enforcement Network; Amendment to the Bank Secrecy Act Regulations-Reports of Foreign Financial Accounts

    Federal Register · Proposed Rule · Feb 26, 2010

    Inspection of comments: Comments may be inspected, between 10 a.m. and 4 p.m., in the FinCEN reading room in Vienna, VA. … Please submit comments by one method only. Comments are welcome and must be received by April 27, 2010.

    75 FR 8844Treasury Department
  • Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement

    Federal Register · Rule · Dec 22, 2011

    Reduction Act of 1995 (44 U.S.C. 3507(d)) under control number 1545-1364. … Several comments were received.

    76 FR 80082Treasury DepartmentInternal Revenue Service
  • Proposed Establishment of the Tulocay Viticultural Area (2006R-009P)

    Federal Register · Proposed Rule · Nov 8, 2006

    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 … Also, the rest of Napa Valley to the north receives the cooling marine air later in the afternoon than the Tulocay region. In summary, Mr.

    71 FR 65432Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Proposed Establishment of the Candy Mountain Viticultural Area and Modification of the Yakima Valley Viticultural Area

    Federal Register · Proposed Rule · Aug 19, 2019

    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 … 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).

    84 FR 42863Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Excise Tax on Remittance Transfers

    Federal Register · Proposed Rule · Apr 13, 2026

    ADDRESSES: Commenters are strongly encouraged to submit public comments electronically. … . 11  Money transfers to foreign destinations were highly volatile during this time period.

    91 FR 18797Treasury DepartmentInternal Revenue Service
  • Expansion of Lodi Viticultural Area (2000R-436P)

    Federal Register · Rule · Sep 4, 2002

    The FAA Act also authorizes the Bureau of Alcohol, Tobacco and Firearms (ATF) to issue regulations to carry out the Act's provisions. … Historic climatic fluctuations, including glacial and warm periods, have created the major estuaries that deposit soils within the Lodi area.

    67 FR 56481Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau

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