Documents

Marital Deduction; Valuation of Interest Passing to Surviving Spouse

Federal Register · Proposed Rule · Dec 16, 1998

A third commentator suggested that a quantitative test would require a factual determination in each case and, as a result, the period of estate administration would be greatly prolonged. … 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.

Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Regulation E-Electronic Fund Transfer Act; Prepaid Account Provisions

Federal Register · Notice · Oct 25, 2022

The OCC is soliciting comment concerning its information collection titled “Regulation E—Electronic Fund Transfer Act; Prepaid Card Provisions.” … You may review comments and other related materials that pertain to this information collection following the close of the 30-day comment period for this notice by the method set forth in the next bullet

Economic Growth and Regulatory Paperwork Reduction Act of 1996 Amendments

Federal Register · Rule · Jan 23, 2017

For other transactions, the comment period starts when the public notice is published. … phrase “the 15th day after the close of the comment period,”; b.

Guidance on Passive Foreign Investment Company (PFIC) Purging Elections

Federal Register · Rule · Dec 8, 2005

Section 1298(b)(1) was originally enacted as section 1297 by the Tax Reform Act of 1986 (Pub. L. 99-514, 100 Stat. 2085) and was redesignated as section 1298 by the Taxpayer Relief Act of 1997 (Pub. … Summary of Comments and Explanation of Revisions A.

Agreements for Payment of Tax Liabilities in Installments

Federal Register · Rule · Nov 25, 2009

The regulations reflect changes to the law made by the Taxpayer Bill of Rights II, the Internal Revenue Service Restructuring and Reform Act of 1998, and the American Jobs Creation Act of 2004. … The commenter proposed to limit the IRS's time to consider an installment agreement to 90 days; if the IRS fails to act in that time, the agreement would be granted automatically.

Computation of, and Rules Relating to, Medical Loss Ratio

Federal Register · Rule · Jan 7, 2014

The commenters further suggested that if a three-year period is used, transition relief should be provided to phase in the three-year period. … The final regulations do not adopt the commenters' suggestion to allow organizations to make an election between the three-year period provided in the proposed regulations or the one-year period based

Regulatory Capital Rule: Capital Simplification for Qualifying Community Banking Organizations

Federal Register · Rule · Nov 13, 2019

Paperwork Reduction Act B. Regulatory Flexibility Act C. Plain Language D. OCC Unfunded Mandates Reform Act of 1995 E. Riegle Community Development and Regulatory Improvement Act of 1994 F. … The agencies did not receive specific comments relating to the mechanics of the proposed grace period.

Identity Theft Red Flags and Address Discrepancies Under the Fair and Accurate Credit Transactions Act of 2003

Federal Register · Rule · Nov 9, 2007

The public comment period closed on September 18, 2006. … These commenters stated that, otherwise, the provision would prohibit other types of notices, such as those in periodic statements.

Modification of Check the Box

Federal Register · Proposed Rule · Apr 1, 2004

on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does 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.

Proposed Renaming of the Yamhill-Carlton District Viticultural Area (2008R-305P)

Federal Register · Proposed Rule · Mar 4, 2010

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 … to “Yamhill-Carlton,” and the 2-year transition period.

Tax Treatment of Cafeteria Plans

Federal Register · Proposed Rule · Mar 23, 2000

These commentators suggested that if one spouse makes an election change during an open enrollment period, a corresponding change should be permitted for the other spouse. … In response to these comments, the new proposed regulations provide that a cafeteria plan may permit an employee to make an election change, during a period of coverage, corresponding with an open enrollment

Rehabilitation Credit Allocated Over a 5-Year Period

Federal Register · Rule · Sep 18, 2020

Two of the comments were supportive of the proposed regulations and did not provide any suggested revisions or additions. This summary of comments does not further address those comments. … The comment raised issues that the commenter believes the proposed regulations did not address.

Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Fair Credit Reporting: Affiliate Marketing

Federal Register · Notice · Jun 14, 2021

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 the following method: 1 … Description: Section 214 of the Fair and Accurate Credit Transactions Act of 2003 (FACT Act), 2 which added section 624 to the Fair Credit Reporting Act (FCRA), 3 generally prohibits a person

Interagency Guidance on Nontraditional Mortgage Product Risks

Federal Register · Notice · Oct 4, 2006

Moreover, many commenters opposed assuming a fully amortizing payment for interest-only loans with extended interest-only periods. … • Section 5 of the Federal Trade Commission Act (FTC Act).

Bank Enterprise Award Program

Federal Register · Rule · Feb 4, 2003

Comments on the December 5, 1997 Interim Rule By the close of the April 6, 1998 comment period, the Fund received no comments on the December 5, 1997 interim rule. III. … (5) Administrative Procedure Act The Fund is promulgating this revised interim rule without opportunity for prior public comment pursuant to the Administrative Procedure Act (APA), 5 U.S.C. 553, because

Interagency Policy Statement on Allowances for Credit Losses

Federal Register · Proposed Rule · Oct 17, 2019

The docket may be viewed after the close of the comment period in the same manner as during the comment period. … The docket may be viewed after the close of the comment period in the same manner as during the comment period.

Incentive-Based Compensation Arrangements

Federal Register · Proposed Rule · Apr 14, 2011

related materials, and viewing the docket after the close of the comment period … The Commission is also soliciting comment on the following specific issues: • Do commenters believe that requiring a minimum deferral period of three years for at least 50% of the compensation for executive

Source of Compensation for Labor or Personal Services

Federal Register · Rule · Jul 14, 2005

with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)) under control number 1545-1900. … Comments requested additional guidance in the area of equity based compensation, particularly with respect to stock options, that relate to services performed over a period of more than one year.

Mixed Straddles; Straddle-by-Straddle Identification Under Section 1092

Federal Register · Rule · Jul 18, 2014

Both the time period before a position becomes part of an identified mixed straddle and the time period after the identified mixed straddle is created are implicated by this comment. … on small entities, the Regulatory Flexibility Act (5 U.S.C.