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Exception for Interests Held by Foreign Pension Funds
Federal Register · Rule · Dec 29, 2022
Q (the “PATH Act”), and amended by section 101(q) of the Tax Technical Corrections Act of 2018, Pub. L. 115-141, div. U. … Paperwork Reduction Act In accordance with the Paperwork Reduction Act, 44 U.S.C. 3501 et seq.
87 FR 80042Treasury DepartmentInternal Revenue ServiceFederal 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 ServiceIncome of Foreign Governments and of International Organizations
Federal Register · Proposed Rule · Jun 1, 2026
Alternatively, a commenter requested an extended period of time after the publication date during which foreign governments could continue relying on the existing rules for outstanding debt instruments … Alternatively, commenters requested an extended period after the publication date during which foreign governments may continue relying on the existing rules with respect to existing interests, and not
91 FR 32366Treasury DepartmentInternal Revenue ServiceFederal Register · Proposed Rule · Jun 5, 1996
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 Regulations (31 CFR 1.4) and Sec. 103.11(b), Customs Regulations … Comments should be submitted within the time frame that comments are due regarding the substance of the proposal.
61 FR 28522Treasury DepartmentCustoms ServiceFederal Register · Proposed Rule · Jan 3, 2012
ACTION: Proposed rule; extension of comment period. … that an extension of the comment period until February 13, 2012 is appropriate.
77 FR 23Treasury DepartmentComptroller of the CurrencyFederal Register · Proposed Rule · Apr 24, 2009
and related materials, and viewing the docket after the close of the comment period … The OPEN Government Act states that the tolling period ends once an agency has received the requested information or resolved any fee issues.
74 FR 18659Treasury DepartmentComptroller of the CurrencyFederal Register · Proposed Rule · Oct 27, 2023
ACTION: Proposed rule; extension of comment period. … All comments may be accessible under the Freedom of Information Act.
88 FR 73770Treasury DepartmentComptroller of the CurrencyFederal Register · Notice · Jun 27, 2018
information collection as required by the Paperwork Reduction Act of 1995 (PRA). … You may review comments and other related materials that pertain to this information collection 1 following the close of the 30-Day comment period for this notice by any of the following methods:
83 FR 30220Treasury DepartmentComptroller of the CurrencyCredit for Increasing Research Activities
Federal Register · Proposed Rule · Jan 4, 2000
) or electronic comments are submitted timely to the IRS. … A period of 10 minutes will be allotted to each person making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed.
65 FR 258Treasury DepartmentInternal Revenue ServiceFederal Register · Proposed Rule · Aug 25, 2009
ACTION: Notice of proposed rulemaking; reopening of comment period. … LLC, requesting an extension of the comment period for Notice No. 95.
74 FR 42812Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauFederal Register · Notice · Jun 29, 2022
The OCC is soliciting comment concerning the renewal of its information collection titled “Regulation E—Electronic Fund Transfer Act; Prepaid Card Provisions.” … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period.
87 FR 38827Treasury DepartmentComptroller of the CurrencyFederal Register · Proposed Rule · May 21, 1997
Comments are specifically invited on: 1. The manner in which the rules of the Bank Secrecy Act should be applied to advanced electronic payment systems; 2. … Each two-calendar-year period following the initial registration period is a renewal period. (3) Due date.
62 FR 27890Treasury DepartmentExpanded Examination Cycle for Certain Small Insured Institutions
Federal Register · Rule · Feb 12, 1997
Comments must be received by April 14, 1997. … Procedure Act, 5 U.S.C. 551 et seq.
62 FR 6449Treasury DepartmentComptroller of the CurrencyRemoval of the 36-Month Non-Payment Testing Period Rule
Federal Register · Proposed Rule · Oct 15, 2014
The Debt Collection Improvement Act of 1996 (1996 Act), Public Law 104-134 (110 Stat. 1321, 1321-368 through 1321-369 (1996)) was enacted on April 26, 1996. … Effective for discharges of indebtedness occurring after December 31, 1999, section 533(a) of the Ticket to Work and Work Incentives Improvement Act of 1999 (1999 Act), Public Law 106-170 (113 Stat. 1860
79 FR 61791Treasury DepartmentInternal Revenue 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 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 ServiceProposed Establishment of the Virginia Peninsula Viticultural Area
Federal Register · Proposed Rule · Oct 1, 2020
SUPPLEMENTARY INFORMATION: Background on Viticultural Areas TTB Authority Section 105(e) of the Federal Alcohol Administration Act (FAA Act), 27 U.S.C. 205(e), authorizes the Secretary of the Treasury … The Alcohol and Tobacco Tax and Trade Bureau (TTB) administers the FAA Act pursuant to section 1111(d) of the Homeland Security Act of 2002, codified at 6 U.S.C. 531(d).
85 FR 61895Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauFederal Register · Rule · Jan 28, 2010
Denial of Extension of Comment Period A few commenters requested that the agencies extend the NPR comment period. … The agencies therefore have concluded that the 30-day comment period provided adequate time for commenters to provide views to the agencies and deny requests to extend the NPR comment period.
75 FR 4636Treasury DepartmentComptroller of the CurrencyFederal Register · Proposed Rule · Sep 11, 2018
ACTION: Notice of proposed rulemaking; extension of comment period. … The Agencies have received requests from the public asking the Agencies to extend the comment period for the proposal. 4 These requests suggested that an extension of the comment period would help
83 FR 45860Treasury DepartmentComptroller of the CurrencyFederal Register · Uncategorized Document · Mar 11, 1994
Customs has been requested to extend the comment period to allow additional time to prepare responsive comments. The comment period is extended to July 5, 1994. … Accordingly, the period of time for the submission of comments is being extended to July 5, 1994. Dated: March 3, 1994. Stuart P. Seidel, Acting Director, Office of Regulations and Rulings.
Treasury DepartmentCustoms Service
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