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Briefs, oral arguments, agency decisions and the Federal Register.

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  • 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
  • Valuation of Plan Distributions

    Federal Register · Rule · Apr 7, 1998

    These regulations are issued to reflect changes to the applicable law made by the Retirement Protection Act of 1994 (RPA '94), which is part of the Uruguay Round Agreements Act of 1994. … Section 417(e) was amended by the Retirement Protection Act of 1994 (RPA '94).

    63 FR 16895Treasury DepartmentInternal Revenue Service
  • 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
  • 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
  • Agency Information Collection Activities: Information Collection Renewal; Comment Request; Covered Savings Associations

    Federal Register · Notice · Jan 5, 2022

    on an information collection renewal as required by the Paperwork Reduction Act of 1995. … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period. • Viewing Comments Electronically: Go to www.reginfo.gov.

    87 FR 538Treasury DepartmentComptroller of the Currency
  • 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
  • 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
  • Retail Foreign Exchange Transactions

    Federal Register · Rule · Jul 14, 2011

    Comments on the Proposed Rule The comment period for the proposed OCC retail forex rule ended on May 23, 2011. The OCC received a total of three comments by that date. … Regulatory Flexibility Act The Regulatory Flexibility Act (RFA), 5 U.S.C. 601 et seq., generally requires an agency that is issuing a proposed rule to prepare and make available for public comment

    76 FR 41375Treasury DepartmentComptroller of the Currency
  • Removal of Certain Provisions of the Iraqi Sanctions Regulations; Interpretive Guidance

    Federal Register · Rule · Oct 28, 2003

    OFAC will consider all comments received before the close of the comment period in developing final regulations. … Comments received after the end of the comment period will be considered if possible, but their consideration cannot be assured.

    68 FR 61362Treasury DepartmentForeign Assets Control Office
  • Miscellaneous Sections Affected by the Taxpayer Bill of Rights 2 and the Personal Responsibility and Work Opportunity Reconciliation Act of 1996

    Federal Register · Proposed Rule · Jan 2, 1997

    in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … copies) or electronic comments that are submitted timely to the IRS.

    62 FR 77Treasury Department
  • Interagency Guidance on Nontraditional Mortgage Products; Extension of Comment Period

    Federal Register · Notice · Feb 23, 2006

    to extend the comment period. … extend the comment period on the proposal by 30 days.

    71 FR 9339Treasury DepartmentComptroller of the Currency
  • Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options; Reporting for Premium

    Federal Register · Rule · Apr 18, 2013

    )) (the Act). … In response to a comment, these final regulations use a semi-annual accrual period rather than an annual accrual period as the default accrual period.

    78 FR 23116Treasury DepartmentInternal Revenue Service

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