Documents

Obligations of States and Political Subdivisions

Federal Register · Rule · Dec 19, 2005

Tax Reform Act of 1986, 100 Stat. 2085 (the 1986 Act), if the refunding does not qualify for transitional relief under the 1986 Act or prior law. … The final regulations clarify in an example that the 1986 Act limitations apply to the shortened and combined measurement periods.

Semiannual Agenda

Federal Register · Proposed Rule · Jul 30, 2021

small entities; and (2) Rules that have been identified for periodic review under section 610 of the Regulatory Flexibility Act. … The public comment period for the proposed rulemaking expired on November 27, 2020. The Agencies are working to develop a rule in light of the comments received from the public.

Rules for Property Produced in a Farming Business

Federal Register · Rule · Aug 21, 2000

The Chief Counsel for Advocacy submitted comments requesting that the IRS conduct a regulatory flexibility analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) (RFA) on how the notice of … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Suspension of Statutes of Limitations in Third-Party and John Doe Summons Disputes and Expansion of Taxpayers' Rights To Receive Notice and Seek Judicial Review of Third-Party Summonses

Federal Register · Rule · Apr 30, 2008

Act of 1990, the Technical and Miscellaneous Revenue Act of 1988, and the Tax Reform Act of 1986. … The commentator suggested that including collateral proceedings and related appeals periods within the suspension period under section 7609(e)(1) goes beyond the statutory language and the IRS's authority

Additional Requirements for Charitable Hospitals

Federal Register · Proposed Rule · Jun 26, 2012

The comment period for Notice 2011-52 closed on September 23, 2011. The Treasury Department and the IRS received more than 80 comments in response to Notice 2011-52. … Act” (March 21, 2010), at 82 (Technical Explanation).

Suspension of Running of Period of Limitations During a Proceeding to Enforce or Quash a Designated or Related Summons

Federal Register · Proposed Rule · Apr 28, 2008

Section 11311 of the Omnibus Budget Reconciliation Act of 1990 (Pub. … ) or electronic comments that are submitted timely to the IRS.

Deduction for Interest on Qualified Education Loans

Federal Register · Proposed Rule · Jan 21, 1999

Supplemental Appropriations Act, 1999. … ://www.irs.ustreas.gov/prod/tax__regs/ comments. html.

Administration Simplification of Section 481(a) Adjustment Periods in Various Regulations

Federal Register · Proposed Rule · May 12, 2003

provisions of the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply. … 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.

Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return

Federal Register · Rule · Dec 31, 2014

Many commenters asked that the lengths of the proposed 120-day notification period and/or 240-day application period be modified. … Some commenters suggested a shorter application period of 90, 120, or 180 days, with the notification period either being concurrent with, or a shorter period within, the application period.

Community Reinvestment Act; Interagency Questions and Answers Regarding Community Reinvestment; Notice

Federal Register · Notice · Nov 10, 2005

Comment is specifically requested on the appropriateness of a one-year lag period. … Comment is specifically requested on the appropriateness of a one-year lag period.

Tax Allocation Agreements

Federal Register · Proposed Rule · May 10, 2021

The docket may be viewed after the close of the comment period in the same manner as during the comment period. … The Board will consider whether to conduct a final regulatory flexibility analysis after any comments received during the public comment period have been considered.

Appraisals for Higher-Priced Mortgage Loans Exemption Threshold

Federal Register · Rule · Nov 30, 2016

The comment period closed on September 6, 2016. … For purposes of § 226.43(b)(2), the threshold amount in effect during a particular period is the amount stated in comment 43(b)(2)-3 for that period.

Eligible Terminated S Corporations

Federal Register · Rule · Oct 20, 2020

Section 7503 provides that, “when the last day prescribed under authority of the internal revenue laws for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of such act … Paperwork Reduction Act These final regulations do not require collection of any new or additional information pursuant to the Paperwork Reduction Act (44 U.S.C. 3501 et seq. ).

Minimum Cost Requirement Permitting the Transfer of Excess Assets of a Defined Benefit Pension Plan to a Retiree Health Account

Federal Register · Proposed Rule · Jan 5, 2001

SUPPLEMENTARY INFORMATION: Background The Revenue Reconciliation Act of 1990 (Pub. … The Tax Relief Extension Act of 1999 (title V of H.R. 1180, the Ticket to Work and Work Incentives Improvement Act of 1999) (Pub.

Collection After Assessment

Federal Register · Rule · Sep 6, 2006

The regulations reflect changes to the law made by the Internal Revenue Service Restructuring and Reform Act of 1998. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Bennett Valley Viticultural Area (2002R-009T)

Federal Register · Rule · Oct 30, 2003

The FAA Act also authorizes the Secretary of the Treasury to issue regulations to carry out the Act's provisions. … In that notice, ATF requested comments by January 21, 2003, from all interested persons. No comments were received concerning the establishment of the Bennett Valley viticultural area.

Conversions From Mutual to Stock Form; Mutual Savings and Loan Holding Companies

Federal Register · Uncategorized Document · Nov 30, 1994

Extension of the Conversion Public Comment Period OTS revised the conversion regulations to conform the public comment period with the longer twenty calendar day public comment period provided under … longer public comment period.

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.

Estate and Gift Taxes; Difference in the Basic Exclusion Amount

Federal Register · Rule · Nov 26, 2019

A commenter suggested that examples be provided regarding the computation of the gift tax on gifts made during the increased BEA period and after the sunset of that period. … In support of this approach, the commenter cites the language of the sunset provision of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), Public Law 107-16, 115 Stat. 38, 150 (2001

Suspension of Running of Period of Limitations During a Proceeding To Enforce or Quash a Designated or Related Summons

Federal Register · Proposed Rule · Jul 31, 2003

Section 11311 of the Omnibus Budget Reconciliation Act of 1990 (Public Law 101-508, 104 Stat. 1388) (1990 Act) amended section 6503(k) to suspend the period of limitations on assessment when a case is … ) or electronic comments that are submitted timely to the IRS.