Documents
Briefs, oral arguments, agency decisions and the Federal Register.
6,519 results
0.90s
Conditional Release Period and Customs Bond Obligations for Food, Drugs, Devices, and Cosmetics
Federal Register · Proposed Rule · Jun 7, 2002
Comments Before adopting these proposed regulatory amendments as a final rule, consideration will be given to any written comments timely submitted to Customs, including comments on the clarity of this … Comments submitted will be available for public 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
67 FR 39322Treasury DepartmentCustoms ServiceExtension of Time for Filing Returns
Federal Register · Rule · Jun 24, 2011
Although the comments with regard to shortening the automatic extension period for these pass-through entities varied as to time periods, the majority of commentators agreed that a less than six-month … Many comments were received supporting the five-month extension period.
76 FR 36996Treasury DepartmentInternal Revenue ServiceAccrual for Certain REMIC Regular Interests
Federal Register · Proposed Rule · Aug 25, 2004
information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … comments that are submitted timely to the IRS.
69 FR 52217Treasury DepartmentInternal Revenue ServiceFederal Register · Proposed Rule · Apr 3, 2024
ACTION: Request for information; extension of comment period. … The comment period for the RFI is scheduled to close on April 22, 2024. 1 The SECURE 2.0 Act of 2022, Division T of the Consolidated Appropriations Act, 2023, Public Law 117-328, 136 Stat. 4459
89 FR 22971Treasury DepartmentInternal Revenue ServiceCapital Gains, Partnership, Subchapter S, and Trust Provisions
Federal Register · Proposed Rule · Aug 9, 1999
Service Restructuring and Reform Act of 1998, and explain the rules relating to the division of the holding period of a [[Page 43118]] partnership interest. … (1998 Act).
64 FR 43117Treasury DepartmentInternal Revenue ServiceHealth Insurance Premium Tax Credit
Federal Register · Rule · May 23, 2012
Act. … Eligibility During a Waiting Period Under section 2708 of the Public Health Service Act, employers are permitted to apply a waiting period of up to 90 days beginning when the employee is otherwise eligible
77 FR 30377Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Jan 13, 1999
Use-Up Period A number of commenters suggested a longer ``use-up'' period for revoked labels. … In computing any period of time prescribed or allowed by this part, the day of the act, event or default after which the designated period of time is to run, is not counted.
64 FR 2122Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives BureauDeduction for Interest on Qualified Education Loans
Federal Register · Rule · May 7, 2004
Explanation and Summary of Comments Many of the comments concerned issues relating to the 60-month limitation period, which the 2001 Act eliminated. … Some commentators recommended that the 60-month limitation period should not be suspended during a period of deferment or forbearance.
69 FR 25489Treasury DepartmentInternal Revenue ServiceRelief Provisions Respecting Timely Allocation of GST Exemption and Certain GST Elections
Federal Register · Rule · May 6, 2024
The commenter stated that the use of valuation discounts that are consistent with established valuation methods neither prejudices the government nor constitutes an act of bad faith and therefore should … Paperwork Reduction Act In accordance with the Paperwork Reduction Act, 44 U.S.C. 3501 et seq.
89 FR 37116Treasury DepartmentInternal Revenue ServiceInternational Banking Activities
Federal Register · Rule · May 2, 1996
One commenter addressed the de minimis deposit and transition provisions of the proposal. The commenter supported the general approach of the five-year phase-in period. … Third, the commenter addressed the transition period for time deposits.
61 FR 19524Treasury DepartmentComptroller of the CurrencyFederal Register · Proposed Rule · Jul 19, 2010
ACTION: Notice of proposed rulemaking; extension of comment period. … The original comment period would have expired on July 28, 2010. The new extended comment period will expire on August 27, 2010.
75 FR 41788Treasury DepartmentFinancial Crimes Enforcement NetworkFederal Register · Proposed Rule · May 14, 2018
The docket may be viewed after the close of the comment period in the same manner as during the comment period. … Additional Requests for Comments III. Regulatory Analyses A. Paperwork Reduction Act B. Regulatory Flexibility Act C. Plain Language D. OCC Unfunded Mandates Reform Act of 1995 E.
83 FR 22312Treasury DepartmentComptroller of the CurrencyFederal Register · Proposed Rule · Dec 30, 2004
Please allow sufficient time for mailed comments to be received before the close of the comment period. 3. By hand or courier. … Comments mailed to the addresses indicated as appropriate for hand or courier delivery may be delayed and received after the comment period. Submission of comments on paperwork requirements.
69 FR 78800Treasury DepartmentInternal Revenue ServiceGuidance Under Section 817A Regarding Modified Guaranteed Contracts
Federal Register · Proposed Rule · Jun 3, 2002
See Small Business Job Protection Act section 1612(c)(1). … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.
67 FR 38214Treasury DepartmentInternal Revenue ServiceFederal Register · Proposed Rule · Mar 21, 2012
ACTION: Proposed rule; extension of comment period. … To allow parties more time to consider the impact of the proposed rule, and so that the comment period on the proposed rule will run concurrently with the comment period for a comparable rule proposed
77 FR 16484Treasury DepartmentComptroller of the CurrencyEstablishment of Conditional Release Period for Textiles and Textile Products
Federal Register · Uncategorized Document · Mar 30, 1994
DATES: Comments must be received on or before May 31, 1994. ADDRESSES: Written comments (preferably in triplicate) may be addressed to the Regulations Branch, U.S. … 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),
Treasury DepartmentFederal Register · Proposed Rule · Jun 10, 2011
ACTION: Proposed rule; extension of comment period. … The Credit Risk NPR stated that the public comment period would close on June 10, 2011. 2 2 See id.
76 FR 34010Treasury DepartmentComptroller of the CurrencyExtension of Package Use-Up Rule for Roll-Your-Own Tobacco and Pipe Tobacco (2009R-368P)
Federal Register · Rule · Sep 24, 2009
Both commenters requested that TTB extend use-up periods for the notice and classification-related requirements that apply to pipe tobacco products, asserting that the use-up period in the temporary regulations … We believe that the extended use-up periods suggested by these commenters are too long to be consistent with good regulatory practice.
74 FR 48650Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauFederal Register · Proposed Rule · Mar 9, 2026
The notice addresses certain initial questions related to Trump accounts and requests comments, with the comment period ending February 20, 2026. … Flexibility Act (5 U.S.C. chapter 6).
91 FR 11194Treasury DepartmentInternal Revenue ServiceRollover Rules for Qualified Plan Loan Offset Amounts
Federal Register · Proposed Rule · Aug 20, 2020
ADDRESSES: Commenters are strongly encouraged to submit public comments electronically. … Section 114 of Division O of the Act, titled “Setting Every Community Up for Retirement Enhancement Act of 2019” (SECURE Act), amended section 401(a)(9) of the Code by changing the required beginning date
85 FR 51369Treasury DepartmentInternal Revenue Service
Ask Donna what matters in the record.
She can read the source against your case and show you exactly where the answer came from.