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  • Penalty Provisions, Provision of Information, Negotiation of Mitigation Agreements, and Other Procedures Pertaining to 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 · Nov 26, 2024

    Summary of Comments and Changes From the Proposed Rule During the public comment period, the Treasury Department received 728 comment submissions reflecting a range of views. … Review Act.

    89 FR 93179Treasury DepartmentInvestment Security Office
  • Definition of a Qualified Interest in a Grantor Retained Annuity Trust and a Grantor Retained Unitrust

    Federal Register · Rule · Sep 5, 2000

    period. … It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) and the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply to these regulations, and therefore

    65 FR 53587Treasury DepartmentInternal Revenue Service
  • Proposed Collection; Comment Request for Regulation Project

    Federal Register · Notice · Nov 6, 2019

    on continuing information collections, as required by the Paperwork Reduction Act of 1995. … The IRS is soliciting comments concerning changes in accounting periods. DATES: Written comments should be received on or before January 6, 2020 to be assured of consideration.

    84 FR 59916Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Information Collection Renewal; Comment Request; Loans in Areas Having Special Flood Hazards

    Federal Register · Notice · Mar 8, 2022

    information collection as required by the Paperwork Reduction Act of 1995 (PRA). … 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 13043Treasury DepartmentComptroller of the Currency
  • Agency Information Collection Activities; Proposed Collection; Comment Request; Emergency Capital Investment Program Reporting

    Federal Register · Notice · Jun 29, 2022

    collections listed below, in accordance with the Paperwork Reduction Act of 1995. … Treasury anticipates that a transition period would be implemented each time such reference data is updated. Would a one-year transition period be sufficient? 2.

    87 FR 38833Treasury Department
  • Federal Insurance Office Study on the Insurance Capital Standard

    Federal Register · Notice · Oct 9, 2020

    Comments in response to this Notice will help inform FIO's work on the ICS during the monitoring period and FIO's views regarding the future structure and content of the ICS economic impact assessment … The IAIS has stated that it expects the monitoring period to be a period of stability.

    85 FR 64228Treasury Department
  • Credit Risk Retention

    Federal Register · Rule · Dec 24, 2014

    One commenter suggested longer time period restrictions on certain asset classes, while others proposed shortening the time periods and adding more flexibility. … period, noted above).

    79 FR 77602Treasury DepartmentComptroller of the Currency
  • Suspension of Special (Occupational) Tax (2004R-778P)

    Federal Register · Proposed Rule · Oct 31, 2005

    Finally, section 246 of the Act amended section 5117 of the IRC (26 U.S.C. 5117) by adding a new subsection (d) to provide that during the suspension period a dealer may purchase distilled spirits, for … Paperwork Reduction Act Under the Paperwork Reduction Act of 1995, no persons are required to respond to a collection of information unless it displays a valid OMB control number.

    70 FR 62258Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Roth IRAs

    Federal Register · Rule · Feb 4, 1999

    Section 408A was amended by the Internal Revenue Service Restructuring and Reform Act of 1998. … legal capacity to act on his or her own behalf.

    64 FR 5597Treasury DepartmentInternal Revenue Service
  • Management Official Interlocks

    Federal Register · Proposed Rule · Dec 29, 1995

    The agencies seek comment on the proposed continued availability of a grace period. … (b) Transition period.

    60 FR 67424Treasury DepartmentComptroller of the Currency
  • Modernizing Regulations on Sales of Seized Property

    Federal Register · Proposed Rule · Oct 16, 2023

    ADDRESSES: Commenters are strongly encouraged to submit public comments electronically. … Act (5 U.S.C. chapter 6).

    88 FR 71323Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities; Proposed Collection; Comment Request; Multiple Community Development Financial Institutions Fund (CDFI Fund) Information Collection Requests

    Federal Register · Notice · Apr 25, 2023

    and/or continuing information collections, as required by the Paperwork Reduction Act (PRA) of 1995. … Abstract: Title I, subtitle C, section 121 of the Community Renewal Tax Relief Act of 2000 (the Act), as enacted by section 1(a)(7) of the Consolidated Appropriations Act, 2001 (Pub.

    88 FR 25072Treasury Department
  • Regulatory Review Amendments

    Federal Register · Rule · Apr 24, 2008

    Removal of Current and Periodic Report Filing (§ 16.20) State banks and national banks are both subject to the Exchange Act's periodic and current reporting requirements if they have one or more classes … of the Exchange Act must file current and periodic reports that conform to section 13 of the Exchange Act.

    73 FR 22216Treasury DepartmentComptroller of the Currency
  • Summary of Benefits and Coverage and Uniform Glossary

    Federal Register · Rule · Feb 14, 2012

    Some commenters noted that PHS Act section 2715(d)(3) refers to a health insurance issuer “offering health insurance coverage within the United States.”  21 Other commenters suggested that coverage … Other comments stated the requirements should apply beginning with a plan's open enrollment period to avoid disruption during the plan year.

    77 FR 8668Treasury DepartmentInternal Revenue Service
  • Designated Roth Accounts Under Section 402A

    Federal Register · Rule · Apr 30, 2007

    In response to comments, these final regulations provide that certain contributions do not start the 5-taxable-year period of participation. … Therefore, an analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required.

    72 FR 21103Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Submission for OMB Review; Comment Request

    Federal Register · Notice · Aug 23, 2006

    information collection, as required by the Paperwork Reduction Act of 1995. … The bank must provide a clearly convincing demonstration of why any additional holding period is needed.

    71 FR 49502Treasury DepartmentComptroller of the Currency
  • New Markets Tax Credit Non-Real Estate Investments

    Federal Register · Rule · Sep 28, 2012

    Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … ( 2 ) 30 percent in Year 3 of the 7-year credit period. ( 3 ) 50 percent in Year 4 of the 7-year credit period.

    77 FR 59544Treasury DepartmentInternal Revenue Service
  • Required Distributions From Qualified Plans and Individual Retirement Plans

    Federal Register · Proposed Rule · Dec 30, 1997

    in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … Accordingly, a regulatory flexibility analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required.

    62 FR 67780Treasury DepartmentInternal Revenue Service
  • Definition of Disqualified Person

    Federal Register · Proposed Rule · Jan 17, 2001

    Section 101 of the GLB Act repeals section 20 of the Glass-Steagall Act. … A period of ten (10) minutes will be allotted to each person for making comments.

    66 FR 3924Treasury DepartmentInternal Revenue Service
  • Compromise of Tax Liabilities

    Federal Register · Rule · Jul 23, 2002

    delay by an IRS official in performing a ministerial or managerial act. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    67 FR 48025Treasury DepartmentInternal Revenue Service

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