Documents

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

6,519 results

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  • Tariff Classification of Imported Glassware

    Federal Register · Uncategorized Document · Oct 12, 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, Treasury Department Regulations (31 CFR 1.4), and Sec. 103.11(b), … Mangels, Acting Deputy Assistant Secretary of the Treasury. [FR Doc. 94-25153 Filed 10-11-94; 8:45 am] BILLING CODE 4820-02-P

    Treasury DepartmentCustoms Service
  • Alcohol Fuel and Biodiesel; Renewable Diesel; Alternative Fuel; Diesel-Water Fuel Emulsion; Taxable Fuel Definitions; Excise Tax Returns; Correction

    Federal Register · Proposed Rule · Aug 25, 2008

    These regulations reflect changes made by the American Jobs Creation Act of 2004, the Energy Policy Act of 2005, the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users … read “pursuant to section 211 of the Clean Air”.

    73 FR 49981Treasury DepartmentInternal Revenue Service
  • Guidance on Clean Electricity Low-Income Communities Bonus Credit Amount Program

    Federal Register · Rule · Jan 13, 2025

    SUMMARY: This document contains final regulations concerning the program to allocate clean electricity low-income communities bonus credit amounts established pursuant to the Inflation Reduction Act of … 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

    90 FR 2842Treasury DepartmentInternal Revenue Service
  • Announcement of a National Customs Automation Program Test Regarding Submission to Customs of Electronic Air Cargo Manifest Information

    Federal Register · Notice · Oct 2, 2000

    SUPPLEMENTARY INFORMATION: Background Title VI of the North American Free Trade Agreement Implementation Act (the Act), Public Law 103-182, 107 Stat. 2057 (December 8, 1993), contains provisions pertaining … Section 631 of the Act creates sections 411 through 414 of the Tariff Act of 1930 (19 USC 1411 through 1414), which define and list the existing and planned components of the NCAP (section 411), establish

    65 FR 58840Treasury DepartmentCustoms Service
  • Re-Use of Air Waybill Number on Air Cargo Manifest

    Federal Register · Proposed Rule · Mar 1, 2002

    frame: once an air waybill number is used on an air cargo manifest, that number may not be duplicated within a 3-year period. … 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 9423Treasury DepartmentCustoms Service
  • Agency Information Collection Activities; Comment Request on U.S. Tax-Exempt Organization Returns and Related Forms.

    Federal Register · Notice · Aug 3, 2026

    SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice. … Notice 2025-10 Section 45Z Clean Fuel Production Credit; Request for Public Comments. Notice 2025-75 Transition Rule for Applying Section 951(a)(2)(B).

    91 FR 48972Treasury DepartmentInternal Revenue Service
  • Passenger Name Record Information Required for Passengers on Flights in Foreign Air Transportation to or From the United States

    Federal Register · Rule · Jun 25, 2002

    However, the Assistant Commissioner, Office of Field Operations (OFO), may allow an air carrier an additional extension of this period for good cause shown. … Comments submitted will be available for inspection in accordance with the Freedom of Information Act (5 U.S.C. 552), § 1.4, Treasury Department Regulations (31 CFR 1.4), and § 103.11(b), Customs Regulations

    67 FR 42710Treasury DepartmentCustoms Service
  • Agency Information Collection Activities; Comment Request on U.S. Business Income Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance

    Federal Register · Notice · Aug 10, 2026

    SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice. … SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the general public and Federal agencies with an opportunity to comment

    91 FR 51534Treasury DepartmentInternal Revenue Service
  • Comment Request; Multiple Internal Revenue Service Information Collection Requests

    Federal Register · Notice · Sep 1, 2026

    ACTION: Notice of Information Collection; request for comment. … MNE) group with annual revenue for the preceding reporting period of $850 million or more to file Form 8975 with their income tax return.

    91 FR 56286Treasury DepartmentAgency Information Collection Activities; Submission for OMB Review
  • Update to the List of Basic Medical Supplies

    Federal Register · Notice · Sep 5, 2013

    the renamed ITSR, and reissuing them in their entirety, to implement Executive Order 13599 of February 5, 2012 (“E.O. 13599”), and sections 1245(c) and (d)(1)(B) of the National Defense Authorization Act … , or protectors • Human body or cadaver bags and shrouds • Adhesive designed for human use • Adhesive remover designed for human use • Telemetry pouches designed for human use Anaesthesiology • Air

    78 FR 54731Treasury DepartmentForeign Assets Control Office
  • Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements

    Federal Register · Rule · Jun 25, 2024

    Commenters also suggested providing specific examples relevant to clean energy projects. … Section 45V Section 45V provides a credit for the production of qualified clean hydrogen by the taxpayer during the taxable year at a qualified clean hydrogen production facility during the 10-year period

    89 FR 53184Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities; Comment Request on U.S. Business Income Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance

    Federal Register · Notice · Jul 25, 2025

    SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice. … SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the general public and Federal agencies with an opportunity to comment

    90 FR 35366Treasury DepartmentInternal Revenue Service
  • Provisions Pertaining to Certain Transactions by Foreign Persons Involving Real Estate in the United States

    Federal Register · Rule · Jan 17, 2020

    All comments received by the end of the comment period are available on the public rulemaking docket at https://www.regulations.gov. … In addition to comments on the substance of the rule, several commenters requested an extension of the public comment period.

    85 FR 3158Treasury DepartmentInvestment Security Office
  • Advanced Manufacturing Investment Credit

    Federal Register · Proposed Rule · Mar 23, 2023

    ADDRESSES: Commenters are strongly encouraged to submit public comments electronically. … (1) Applicable period.

    88 FR 17451Treasury DepartmentInternal Revenue Service
  • Proposed Establishment of the Winters Highlands Viticultural Area

    Federal Register · Proposed Rule · Nov 28, 2022

    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 petition also included average relative air humidity for the same locations and time period as used in the precipitation data.

    87 FR 72932Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Deposits of Excise Taxes

    Federal Register · Proposed Rule · Jan 7, 2000

    The IRS requests comments on how the regulations can be simplified; comments are requested in particular on the following issues. … For section 4081 taxes, section 518 of the Highway Revenue Act of 1982 provides that a qualified person may deposit by the 14th day of the semimonthly period following the semimonthly period for which

    65 FR 1076Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests

    Federal Register · Notice · Jul 29, 2019

    The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act … The public is invited to submit comments on these requests. DATES: Comments should be received on or before August 28, 2019 to be assured of consideration.

    84 FR 36664Treasury Department
  • Disregarded Entities; Excise Taxes and Employment Taxes

    Federal Register · Rule · Oct 26, 2011

    Summary of the Comment and Explanation of Provisions A. … Air Transportation Excise Tax The commenter asked whether an amount paid to a single-member limited liability company (SMLLC) by its owner for air transportation provided to its owner will be deemed to

    76 FR 66181Treasury DepartmentInternal Revenue Service
  • Section 30D Excluded Entities; Transfer of Clean Vehicle Credits Under Section 25E and Section 30D; Section 30D New Clean Vehicle Credit; Hearing

    Federal Register · Proposed Rule · Jan 11, 2024

    vehicle credits as amended by the Inflation Reduction Act of 2022. … 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.

    89 FR 1858Treasury DepartmentInternal Revenue Service
  • Federal Independent Dispute Resolution Operations; Correction

    Federal Register · Rule · Aug 28, 2026

    comment is generally required before the promulgation of regulations. … If the corrections in this document were proposed and subjected to notice and comment, there would be nothing of substance on which the public could comment.

    91 FR 55462Treasury DepartmentInternal Revenue Service

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