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Briefs, oral arguments, agency decisions and the Federal Register.
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3.42s
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 DepartmentValuation 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 ServiceFederal 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 CurrencyFederal 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 ServiceManagement 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 CurrencyModernizing 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 ServiceFederal 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 DepartmentFederal 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 CurrencySummary 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 ServiceFederal 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 CurrencyDesignated 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 ServiceAgency 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 CurrencyRequired 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 ServiceDefinition 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 ServiceFederal 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 ServiceRetail 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 CurrencyRemoval 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 OfficeFederal 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 DepartmentInteragency 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 CurrencyFederal 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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