Documents

Nonaccrual-Experience Method of Accounting Under Section 448(d)(5)

Federal Register · Rule · Sep 6, 2006

Section 448(d)(5) was enacted by section 801 of the Tax Reform Act of 1986 (Pub. L. 99-514, 100 Stat. 2085) and was amended by section 403 of the Job Creation and Worker Assistance Act of 2002 (Pub. … Miller, Acting Deputy Commissioner for Services and Enforcement. Approved: August 30, 2006. Eric Solomon, Acting Deputy Assistant Secretary of the Treasury (Tax Policy).

Consideration of Updates to Trade Practice Regulations

Federal Register · Proposed Rule · Jun 5, 2023

ACTION: Advance notice of proposed rulemaking; extension of comment period. … TTB believes that this 30-day extension of the comment period, in addition to the time that the comment period has been open since November 2022, will be of sufficient length to allow interested parties

Section 411(d)(6) Protected Benefits

Federal Register · Rule · Aug 9, 2006

However, in light of the comments, these final regulations provide a limited exception from the requirement in the 2005 proposed regulations for a plan changing its vesting computation period. … period.

Amended Procedure for Refunds of Harbor Maintenance Fees Paid on Exports of Merchandise

Federal Register · Rule · May 13, 2002

Comment: One commenter indicated that exporters may be disinclined to accept Customs invitation to withdraw Freedom of Information Act (FOIA) requests. … These commenters contended that the 90-day protest filing period should commence upon expiration of the 120-day refund request refiling period.

Certain Investments in the United States by Foreign Persons and Certain Transactions by Foreign Persons Involving Real Estate in the United States

Federal Register · Rule · Jan 6, 2022

Summary of Comments During the public comment period, the Treasury Department received two comments to the proposed rule. The Treasury Department considered each submitted comment. … All comments received by the end of the comment period are available on the public rulemaking docket at https://www.regulations.gov and addressed herein.

Diversification Requirements for Certain Defined Contribution Plans

Federal Register · Rule · May 19, 2010

The commentator requested clarification that the restriction-free 90-day period does not cause a plan to violate the prohibition on imposing a restriction or condition with respect to employer securities … For example, it is permissible for a plan to limit divestiture rights for participants who are subject to section 16(b) of the Securities Exchange Act of 1934 (15 U.S.C. 78f) to a reasonable period (such

Automatic Enrollment Requirements Under Section 414A

Federal Register · Proposed Rule · Jan 14, 2025

Act. … Commenters are strongly encouraged to submit public comments electronically.

Federal 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.

Electronic 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

Agency Information Collection Activities; Proposed Renewal; Comment Request; Renewal Without Change of the Registration of Money Services Businesses Regulation and FinCEN Form 107

Federal 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

Appraisals 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.

Federal 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.

Conversions From Mutual to Stock Form

Federal Register · Uncategorized Document · May 3, 1994

In this regard, the current ten day comment period may not be sufficient time for interested parties to review and comment on a detailed conversion application. … Thus, the OTS is revising Sec. 563b.4(b)(1) to conform the public comment period in the conversion regulations with the longer twenty calendar day public comment period provided under the acquisition of

Leasing

Federal Register · Proposed Rule · Sep 6, 1995

The OCC would consider modifying the holding period in the final revisions of part 23 if commenters present persuasive reasons, supported by empirical evidence, for doing so. … holding period requirement.

Information 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.

Modification of Discounting Rules for Insurance Companies

Federal Register · Rule · Jun 17, 2019

” for “24-month period” therein). … ” for “24-month period” therein).

Integration of National Bank and Federal Savings Association Regulations: Licensing Rules

Federal Register · Rule · May 18, 2015

Finally, the OCC is adopting a minor change to § 5.10(b)(2) to clarify that the OCC can extend any comment period, either an original or a new comment period. … The publication of the announcement triggers a 20-day public comment period. The OCC may waive or shorten the public comment period if an emergency exists.

Elimination of Debit Voucher Interest Accruing Before the Issuance of a Bill

Federal Register · Rule · Oct 23, 2023

Paperwork Reduction Act In accordance with the Paperwork Reduction Act of 1995 (Pub. … Inapplicability of Notice and Comment Requirement and Delayed Effective Date The Administrative Procedure Act (APA) requirements in 5 U.S.C. 553 govern agency rulemaking procedures.

Nonprocurement Debarment and Suspension

Federal Register · Rule · Jun 26, 1995

Comment: One commenter thought that the nonprocurement common rule's recognition of proposed debarments under the FAR went beyond the authority in section 2455 of the Federal Acquisition Streamlining Act … Sections 668.90, 682.705, 682.706 Effective Date and Duration of Suspension or Termination Based on Suspension or Debarment Comment: Several commenters urged that the regulations clarify the period

Standards for Pipe Tobacco and Roll-Your-Own Tobacco; Request for Public Comment

Federal Register · Proposed Rule · Aug 24, 2011

ACTION: Advance notice of proposed rulemaking; reopening of comment period. … Ryan, Acting Administrator. [FR Doc. 2011-21612 Filed 8-23-11; 8:45 am] BILLING CODE 4810-31-P