Documents

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

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  • Extension for Johannisberg Riesling; Additional Grape Varieties (98R-406P)

    Federal Register · Rule · Sep 13, 1999

    Several commenters stated that an insufficient phase-out period would have a significant economic impact on many growers and vintners. … - out period.

    64 FR 49385Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Requirements for Certain Transactions Involving Convertible Virtual Currency or Digital Assets

    Federal Register · Proposed Rule · Jan 15, 2021

    comment periods. … FinCEN welcomes comments during this reopened comment period on FinCEN's application of new statutory authority pursuant to the BSA amendments made by the AML Act of 2020.

    86 FR 3897Treasury DepartmentFinancial Crimes Enforcement Network
  • Time Limitation for Requesting Refunds of Harbor Maintenance Fees

    Federal Register · Rule · Jul 2, 2001

    (These comments indicate that most commenters contemplated a short period of delay between the publication date and the effective date. The usual delay period is 30 days. … Comments Regarding Applicability of the Regulatory Flexibility Act Comment: Three commenters asserted that the one-year filing requirement as proposed in the NPRM will have a significant impact on

    66 FR 34813Treasury DepartmentCustoms Service
  • Plan-Specific Substitute Mortality Tables for Determining Present Value

    Federal Register · Proposed Rule · Oct 20, 2023

    ADDRESSES: Commenters are strongly encouraged to submit public comments electronically. … Therefore, a regulatory flexibility analysis under the Regulatory Flexibility Act is not required.

    88 FR 72409Treasury DepartmentInternal Revenue Service
  • Margin and Capital Requirements for Covered Swap Entities; Reopening of Comment Period

    Federal Register · Proposed Rule · Oct 2, 2012

    ACTION: Reopening of comment period for proposed rule. … Reopening of Comment Period and Request for Comment The original comment period to the Proposed Margin Rule closed on June 24, 2011. 3 In order to allow interested persons additional time to analyze

    77 FR 60057Treasury DepartmentComptroller of the Currency
  • Allocation and Reporting of Mortgage Insurance Premiums

    Federal Register · Rule · May 7, 2009

    The temporary regulations reflect changes to the law made by the Tax Relief and Health Care Act of 2006 and the Mortgage Forgiveness Debt Relief Act of 2007. … Another commenter suggested adopting a three-year allocation period to coincide with the Department of Housing and Urban Development's (HUD) policy of refunding prepaid premiums on FHA loans.

    74 FR 21256Treasury DepartmentInternal Revenue Service
  • Section 6708 Failure To Maintain List of Advisees With Respect to Reportable Transactions

    Federal Register · Rule · Apr 28, 2016

    Period of IRS Review Proposed section 301.6708-1(h)(2) provided that if the material advisor establishes that it acted in good faith in its efforts to fully comply with the requirements of section 6112 … The rule in proposed § 301.6708-1(h)(2) is more favorable to material advisors who have acted in good faith than the rule suggested by the commenter.

    81 FR 25328Treasury DepartmentInternal Revenue Service
  • Guidance Under Section 817A Regarding Modified Guaranteed Contracts

    Federal Register · Rule · May 7, 2003

    Explanation and Summary of Comments Two comments were filed with the Office of the Chief Counsel of the Internal Revenue Service. … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    68 FR 24349Treasury DepartmentInternal Revenue Service
  • Information Returns; Winnings From Bingo, Keno, and Slot Machines

    Federal Register · Rule · Dec 30, 2016

    Regulatory Act, 25 U.S.C. 2701-2721, such as electronic bingo or electronic pull-tabs. … PART 7—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976 Par. 3.

    81 FR 96374Treasury DepartmentInternal Revenue Service
  • Advance Notice of Third-Party Contacts

    Federal Register · Proposed Rule · Mar 22, 2024

    ADDRESSES: Commenters are strongly encouraged to submit public comments electronically. … to the Regulatory Flexibility Act (5 U.S.C. chapter 6).

    89 FR 20371Treasury DepartmentInternal Revenue Service
  • Private Health Insurance; Transparency in Coverage; Extension of Comment Period

    Federal Register · Proposed Rule · Feb 25, 2026

    ACTION: Proposed rule; Extension of comment period. … DATES: The comment period for the December 23, 2025 proposed rule (90 FR 60432) is extended to March 2, 2026.

    91 FR 9212Treasury DepartmentInternal Revenue Service
  • EGRPRA Regulatory Review-Application and Reporting Requirements

    Federal Register · Rule · Nov 24, 2004

    Public Comment Procedures Public comment period. Several EGRPRA commenters urged OTS to make the public comment period consistent for all applications. … OTS has established a single comment period for all applications. OTS is establishing a standard public comment period of 30 days after the date of publication of the initial public notice.

    69 FR 68239Treasury DepartmentThrift Supervision Office
  • Agency Information Collection Activities: Information Collection Revision; Comment Request; Regulation C-Home Mortgage Disclosure Act

    Federal Register · Notice · Apr 21, 2022

    Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period. … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period. • Viewing Comments Electronically: Go to www.reginfo.gov.

    87 FR 23911Treasury DepartmentComptroller of the Currency
  • Business Combinations Under the Bank Merger Act

    Federal Register · Rule · Sep 25, 2024

    Two commenters suggested that the OCC consider extending the comment period in some instances, with one commenter suggesting that the OCC use an initial 60-day comment period for larger transactions. … Public Comment Period and Public Meetings A. Public Comment Period 1.

    89 FR 78207Treasury DepartmentComptroller of the Currency
  • Rules, Policies, and Procedures for Corporate Activities

    Federal Register · Rule · Nov 27, 1996

    While many commenters explicitly supported these reduced comment periods, several commenters thought that the OCC should apply the ten-day comment period more broadly. … and increases the comment period to 15 days.

    61 FR 60342Treasury DepartmentComptroller of the Currency
  • Effectiveness of Licensing Procedures for Exportation of Agricultural Commodities, Medicine, and Medical Devices to Sudan and Iran; Comment Request

    Federal Register · Proposed Rule · Mar 22, 2018

    Under the provisions of section 906(c) of the Act, OFAC must submit a biennial report to the Congress on the operation, during the preceding two-year period, of the licensing procedures required by section … Consideration of comments received after the end of the comment period cannot be assured. All comments made will be a matter of public record.

    83 FR 12513Treasury DepartmentForeign Assets Control Office
  • Personal Transactions in Securities

    Federal Register · Rule · Jun 1, 2007

    , and viewing the docket after the close of the comment period … In developing a final rule, OTS will consider all public comments it receives within that period. B.

    72 FR 30473Treasury DepartmentThrift Supervision Office
  • Margin and Capital Requirements For Covered Swap Entities

    Federal Register · Proposed Rule · Jun 24, 2011

    ACTION: Proposed rule; extension of comment period. … The proposed rule stated that the public comment period would close on June 24, 2011. 3 1   See 76 FR 27564. 2  Dodd-Frank Wall Street Reform and Consumer Protection Act, Public

    76 FR 37029Treasury DepartmentComptroller of the Currency
  • Reliance Standards for Making Good Faith Determinations

    Federal Register · Rule · Sep 25, 2015

    Most commenters responded affirmatively to this request and favored guidance setting forth a definite period for reliance on written advice, with most suggesting a period of generally two years (starting … test period.

    80 FR 57709Treasury DepartmentInternal Revenue Service
  • Miscellaneous Changes to Collection Due Process Procedures Relating to Notice and Opportunity for Hearing Upon Filing of Notice of Federal Tax Lien

    Federal Register · Rule · Oct 17, 2006

    On August 17, 2006, the Pension Protection Act of 2006, Public Law 109-280, 120 Stat. 780 (the PPA), was enacted. … The request, according to the comments, should be considered timely if it is perfected within the applicable time period.

    71 FR 60835Treasury DepartmentInternal Revenue Service

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