Documents

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

1,168 results

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  • Instructions for Form 8308

    Agency decision · Agency decision

    You aren’t required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. … Comments and suggestions. If you have suggestions for making Form 8308 simpler, we would be happy to hear from you. You can send us comments through IRS.gov/ FormComments.

    Internal Revenue Service
  • These synopses are intended only as aids to the reader in

    Agency decision · Agency decision

    Also included in this part are Bank Secrecy Act Administrative Rulings. … We Welcome Comments About the Internal Revenue Bulletin If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to

    Internal Revenue Service
  • Rev. Proc. 2023-37

    Agency decision · Agency decision

    PUBLIC COMMENTS SECTION 29. PAPERWORK REDUCTION ACT 3 PART I. OVERVIEW SECTION 1. PURPOSE .01 In general. … procedure and submit comments).

    Internal Revenue Service
  • Bulletin No. 2022–48

    Agency decision · Agency decision

    Also included in this part are Bank Secrecy Act Administrative Rulings. … We Welcome Comments About the Internal Revenue Bulletin If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to

    Internal Revenue Service
  • These synopses are intended only as aids to the reader in

    Agency decision · Agency decision

    Comments may be submitted at any point during the pilot period. … Regulatory Flexibility Act When an agency issues a rulemaking proposal, the Regulatory Flexibility Act (5 U.S.C. chapter 6) (RFA) requires the agency to prepare and make available for 569 public comment

    Internal Revenue Service
  • Bulletin No. 2025–35

    Agency decision · Agency decision

    These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period. … Act (5 U.S.C. chapter 6).

    Internal Revenue Service
  • Bulletin No. 2024–18

    Agency decision · Agency decision

    Also included in this part are Bank Secrecy Act Administrative Rulings. … We Welcome Comments About the Internal Revenue Bulletin If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to

    Internal Revenue Service
  • Instructions for Form 941 (2024)

    Agency decision · Agency decision

    Reduction Act Notice. … Comments. If you have comments concerning the accuracy of these time estimates or suggestions for making Form 941 simpler, we would be happy to hear from you.

    Internal Revenue Service
  • This guide is for United States (U.S.) persons who must file the FBAR, and for

    Agency decision · Agency decision

    The owner of record or holder of legal title is a person acting as an agent, nominee, attorney, or a person acting on behalf of the U.S. person with respect to the account. … Act of 2015).

    Internal Revenue Service
  • Instructions for Form 941 (2026)

    Agency decision · Agency decision

    You can get forms and publications faster online. 15 Privacy Act and Paperwork Reduction Act Notice. … You can send us comments from IRS.gov/FormComments. Or you can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave.

    Internal Revenue Service
  • (Rev. December 2025)

    Agency decision · Agency decision

    For an act of self-dealing, the term “tax period” means the period beginning on the date of the act of self-dealing and ending on the date of the earliest of: • The date of mailing of a notice of deficiency … The initial tax on the act of self-dealing of a disqualified person or a trustee isn’t imposed if the acts of self-dealing are corrected within the tax period.

    Internal Revenue Service
  • Bulletin No. 2020–36

    Agency decision · Agency decision

    If you have comments about the restrictions on including logos, slogans, and advertising on information returns and employee copies, send or email your comments to: Internal Bulletin No. 2020–36 523 … We Welcome Comments About the Internal Revenue Bulletin If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to

    Internal Revenue Service
  • INCOME, TAXES, AND TAX PROGRESSIVITY: AN EXAMINATION OF RECENT TRENDS IN THE

    Agency decision · Agency decision

    The new tax laws of the 1980’s and 1990’s, including the Economic Recovery Tax Act of 1981 (ERTA), the Tax Reform Act of 1986 (TRA), the Revenue Reconciliation Act of 1990 (RRA), and the Omnibus Budget … Karoly, Lynn M., “Trends in Income Inequality; the Impact of, and Implications for, Tax Policy” and Cutler, David M., “Comments,” in Tax Progressivity and Income Inequality, Cambridge University Press,

    Internal Revenue Service
  • INCOME, TAXES, AND TAX PROGRESSIVITY: AN EXAMINATION OF RECENT TRENDS IN THE

    Agency decision · Agency decision

    The new tax laws of the 1980’s and 1990’s, including the Economic Recovery Tax Act of 1981 (ERTA), the Tax Reform Act of 1986 (TRA), the Revenue Reconciliation Act of 1990 (RRA), and the Omnibus Budget … Karoly, Lynn M., “Trends in Income Inequality; the Impact of, and Implications for, Tax Policy” and Cutler, David M., “Comments,” in Tax Progressivity and Income Inequality, Cambridge University Press,

    Internal Revenue Service
  • Bulletin No. 2026–33

    Agency decision · Agency decision

    Also included in this part are Bank Secrecy Act Administrative Rulings. … We Welcome Comments About the Internal Revenue Bulletin If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to

    Internal Revenue Service
  • P. PUBLIC CHARITY CLASSIFICATION AND

    Agency decision · Agency decision

    The museum will advertise at least annually in an historical or antiquities periodical of wide circulation and more frequently in an appropriate periodical of regional circulation in locations frequented … See also PLR 9804040 for a ruling holding that a foundation director serving as a compensated chairperson of a government commission for a period not to exceed 130 days within any 365 day period is not

    Internal Revenue Service
  • Bulletin No. 2022–36

    Agency decision · Agency decision

    Also included in this part are Bank Secrecy Act Administrative Rulings. … We Welcome Comments About the Internal Revenue Bulletin If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to

    Internal Revenue Service
  • Instructions for Form

    Agency decision · Agency decision

    , the average of spot rates for a reasonable period, or spot and forward rates for a reasonable period. … A reasonable period cannot exceed three months. See Form 8964-ELE.

    Internal Revenue Service
  • (Rev. December 2025)

    Agency decision · Agency decision

    Comments and suggestions. We welcome your comments about this publication and suggestions for future editions. You can send us comments through IRS.gov/FormComments. … Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications

    Internal Revenue Service
  • These synopses are intended only as aids to the reader in

    Agency decision · Agency decision

    Also included in this part are Bank Secrecy Act Administrative Rulings. … We Welcome Comments About the Internal Revenue Bulletin If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to

    Internal Revenue Service

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