Finanse publiczne · 1/20/1994

Revision of Section 338 Consistency Rules

The US government has released final regulations that simplify and shorten the stock and asset consistency rules under Section 338, replacing the temporary Income Tax Regulations.

Original source language: Federal Register — Department of the TreasuryOpen original release →

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Finanse publiczne · 10/13/2026

Publication of Venezuela Sanctions Regulations Web General License 60

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Finanse publiczne · 10/13/2026

Agency Information Collection Activities; Comment Request Relating to Lien Agreement Notice of Election of and Agreement to Special Lien

In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

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Finanse publiczne · 10/13/2026

Publication of an Iran-Related Determination

The Department of the Treasury's Office of Foreign Assets Control (OFAC) is publishing a sector determination pursuant to a January 10, 2020 Executive Order. The determination was previously issued on OFAC's website.

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Finanse publiczne · 10/9/2026

Department of the Treasury Invites Comment on Proposed Information Collection: Information-Sharing Initiative: Digital Assets Criteria Form

The Department of the Treasury invites the general public and other federal agencies to comment on the proposed information collection, Information-Sharing Initiative: Digital Assets Criteria Form, in accordance with the Paperwork Reduction Act of 1995.

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Finanse publiczne · 10/9/2026

Agency Information Collection Activities; Comment Request on Consent To Extend the Time To Assess Tax Under Section 367-Gain Recognition Agreement

The Internal Revenue Service (IRS) is seeking comments on an information collection request related to consent to extend the time to assess tax under Section 367-Gain Recognition Agreement, as required by the Paperwork Reduction Act of 1995.

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Finanse publiczne · 10/9/2026

Cancellation of Hearing on Proposed Regulations Regarding Refunded Portion of Certain Federal Refundable Tax Credits

The Internal Revenue Service cancels a public hearing on proposed regulations (REG-119882-25) published in the Federal Register on August 20, 2026, regarding the application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the refunded portion of certain federal refundable tax credits.

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