Documents
Briefs, oral arguments, agency decisions and the Federal Register.
6,519 results
0.80s
Federal Register · Notice · Nov 18, 2016
ACTION: Notice and request for comment. … Comments: Comments submitted in response to this notice will be summarized and included in the request for OMB approval. All comments will become a matter of public record.
81 FR 81863Treasury DepartmentComptroller of the CurrencyQualified Subchapter S Trust Election for Testamentary Trusts
Federal Register · Rule · Jul 17, 2003
The Small Business Job Protection Act of 1996 and the Taxpayer Relief Act of 1997 made changes to the applicable law. The final regulations affect S corporations and their shareholders. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.
68 FR 42251Treasury DepartmentInternal Revenue ServiceAutomatic Enrollment Requirements Under Section 414A
Federal Register · Proposed Rule · Jan 14, 2025
Act. … Commenters are strongly encouraged to submit public comments electronically.
90 FR 3092Treasury DepartmentInternal Revenue ServiceFederal Unemployment Tax Deposits-De Minimis Threshold
Federal Register · Rule · Dec 1, 2004
6157) plus amounts not deposited for prior periods does not exceed $500 ($100 in the case of periods ending on or before December 31, 2004). … Thus, an employer shall not be required to make a deposit for a period unless his tax for such period plus tax not deposited for prior periods exceeds $500.
69 FR 69819Treasury DepartmentInternal Revenue ServiceElectronic Funds Transfer of Depository Taxes
Federal Register · Rule · Dec 7, 2010
(c) Federal Unemployment Tax Act. … Each return of the tax imposed by the Federal Unemployment Tax Act required to be made under § 31.6011(a)-3 shall be filed on or before the last day of the first calendar month following the period for
75 FR 75897Treasury DepartmentInternal Revenue ServiceMicro-Captive Listed Transactions and Micro-Captive Transactions of Interest
Federal Register · Proposed Rule · Apr 11, 2023
Congress enacted section 333 of the Protecting Americans from Tax Hikes Act of 2015 (PATH Act), div. … Although the Administrative Procedure Act (APA), 5 U.S.C. 551-559, does not require a response to those comments, the comments are described here in an effort to assist taxpayers in understanding the provisions
88 FR 21547Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Jul 29, 2026
This request for comments is being made pursuant to the Paperwork Reduction Act of 1995. DATES: Written comments are welcome and must be received on or before September 28, 2026. … Please submit comments by one method only. Comments will be reviewed consistent with the Paperwork Reduction Act of 1995 (PRA) and applicable OMB regulations and guidance.
91 FR 47915Treasury DepartmentFinancial Crimes Enforcement NetworkFederal Register · Notice · Jan 27, 2020
This request for comments is made pursuant to the Paperwork Reduction Act of 1995. DATES: Written comments are welcome and must be received on or before March 27, 2020. … Statutory and Regulatory Provisions FinCEN exercises regulatory functions under the Currency and Financial Transactions Reporting Act of 1970, as amended by the USA PATRIOT Act of 2001 and other legislation
85 FR 4796Treasury DepartmentFinancial Crimes Enforcement NetworkIncentive-Based Compensation Arrangements
Federal Register · Proposed Rule · Jun 10, 2016
The docket may be viewed after the close of the comment period in the same manner as during the comment period. … Request for Comments V. Regulatory Analysis A. Regulatory Flexibility Act B. Paperwork Reduction Act C.
81 FR 37670Treasury DepartmentComptroller of the CurrencyLoans From a Qualified Employer Plan to Plan Participants or Beneficiaries
Federal Register · Proposed Rule · Jul 31, 2000
Electronic Signatures Act The Electronic Signatures in Global and National Commerce Act (114 Stat. 464) (the Electronic Signatures Act) was signed on June 30, 2000. … Comments are requested on the impact of the Electronic Signatures Act on the final regulations under section 72(p) that appear in this issue of the Federal Register and on any future guidance that
65 FR 46677Treasury DepartmentInternal Revenue ServiceCoronavirus State and Local Fiscal Recovery Funds
Federal Register · Rule · Nov 20, 2023
Comment date: Comments must be received on or before December 20, 2023. … Administrative Procedure Act The Administrative Procedure Act (APA), 5 U.S.C. 551 et seq., generally requires public notice and an opportunity for comment before a rule becomes effective.
88 FR 80584Treasury DepartmentAppraisals for Higher-Priced Mortgage Loans Exemption Threshold
Federal Register · Rule · Oct 30, 2019
For purposes of § 34.203(b)(2), the threshold amount in effect during a particular period is the amount stated in comment 203(b)(2)-3 for that period. … 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.
84 FR 58013Treasury DepartmentComptroller of the CurrencyAppraisals for Higher-Priced Mortgage Loans Exemption Threshold
Federal Register · Rule · Oct 20, 2022
Regulatory Analysis Administrative Procedure Act Under the Administrative Procedure Act, notice and opportunity for public comment are not required if the agency finds that notice and public comment … For purposes of § 34.203(b)(2), the threshold amount in effect during a particular period is the amount stated in comment 203(b)(2)-3 for that period.
87 FR 63663Treasury DepartmentComptroller of the CurrencyBusiness Combinations Under the Bank Merger Act
Federal Register · Proposed Rule · Feb 13, 2024
The docket may be viewed after the close of the comment period in the same manner as during the comment period. … public comments subsection would articulate the circumstances under which the OCC may extend the comment period from the usual 30-day comment period 28 pursuant to § 5.10(b)(2). 29 It also
89 FR 10010Treasury DepartmentComptroller of the CurrencyFederal Benefit Payments Under Certain District of Columbia Retirement Plans
Federal Register · Proposed Rule · Feb 3, 2011
ACTION: Proposed rule; extension of comment period. … The original comment period closed on January 21, 2011.
76 FR 6112Treasury DepartmentExport Certificates for Lamb Meat Subject to Tariff-Rate Quota
Federal Register · Rule · Dec 13, 2000
The commenter asserted that the quota period for purposes of administering the tariff-rate quota for lamb meat should be based on the yearly period in which the lamb meat is entered or withdrawn for consumption … The commenter believed that basing the quota period and the validity of the export certificate on the date of exportation, rather than on the date of entry or withdrawal for consumption, represented a
65 FR 77816Treasury DepartmentCustoms ServiceFederal Register · Notice · Feb 22, 2017
ACTION: Notice and request for comment. … Comments: The OCC issued a notice for 60 days of comment concerning the collection on November 18, 2016, 81 FR 81863. No comments were received.
82 FR 11395Treasury DepartmentComptroller of the CurrencyInformation Reporting With Respect to Certain Foreign Partnerships
Federal Register · Proposed Rule · Sep 9, 1998
in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … A period of 10 minutes will be allotted for each person making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed.
63 FR 48144Treasury DepartmentInternal Revenue ServiceBennett 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.
68 FR 61745Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauFederal Register · Proposed Rule · Jul 15, 2008
a time period of up to one year for performance of the act. … comments that are submitted timely to the IRS.
73 FR 40471Treasury 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.