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Debt Instruments With Original Issue Discount; Annuity Contracts
Federal Register · Rule · Jan 8, 1998
The proposed regulations, with certain changes in response to comments, are adopted as final regulations. The comments and changes are discussed below. … Y is acting in concert with X. (ii) Analysis.
63 FR 1054Treasury DepartmentInternal Revenue ServiceProposed Agency Information Collection Activities; Comment Request
Federal Register · Notice · Jan 26, 2024
At the end of the comment period for this notice, the FFIEC and the agencies will review any comments received to determine whether to modify the proposal in response to such comments. … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period.
89 FR 5297Treasury DepartmentComptroller of the CurrencyDisallowance of Deductions for Employee Remuneration in Excess of $1,000,000
Federal Register · Uncategorized Document · Dec 2, 1994
It also has 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, … (2) Reliance period.
Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Dec 7, 2012
Regulatory Flexibility Act Because this regulation does not impose a collection of information on small entities, the provisions of the Regulatory Flexibility Act (5 U.S.C. 601 et seq. ) do not … the Administrative Procedure Act (5 U.S.C. 553(b)).
77 FR 72939Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauChanges in Use Under Section 168(i)(5)
Federal Register · Proposed Rule · Jul 21, 2003
The IRS and Treasury Department invite comments on this matter. … All comments will be available for public inspection and copying.
68 FR 43047Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · May 2, 2014
A response to a Pre-Penalty Notice must be made within the applicable 30-day period set forth in this paragraph. … Subpart I—Paperwork Reduction Act § 542.901 Paperwork Reduction Act notice.
79 FR 25414Treasury DepartmentForeign Assets Control OfficeResidence Rules Involving U.S. Possessions
Federal Register · Proposed Rule · Aug 27, 2015
Section 937 was added to the Code by the American Jobs Creation Act of 2004 (Public Law 108-357, 118 Stat. 1418 (2004)). … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.
80 FR 51975Treasury DepartmentInternal Revenue ServiceRisk-Based Capital Guidelines: Market Risk
Federal Register · Proposed Rule · Jan 11, 2011
related materials, and viewing the docket after the close of the comment period … Paperwork Reduction Act A.
76 FR 1890Treasury DepartmentComptroller of the CurrencyU.S. Customs and Border Protection
Federal Register · Rule · Aug 17, 2011
Regulatory Flexibility Act The Regulatory Flexibility Act (5 U.S.C. 601 et seq. ) requires Federal agencies to examine the impact a rule would have on small entities. … Paperwork Reduction Act As there is no collection of information in this document, the provisions of the Paperwork Reduction Act of 1995 (44 U.S.C. 3507) are inapplicable.
76 FR 50883Homeland Security DepartmentTreasury DepartmentException From Supplemental Annuity Tax on Railroad Employers
Federal Register · Proposed Rule · Sep 23, 1998
L. 91-215, 84 Stat. 70, which amended the Railroad Retirement Act of 1937 and the Railroad Retirement Tax Act. The legislative history to Pub. … 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.
63 FR 50819Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Aug 9, 2002
Unfunded Mandates Reform Act of 1995 Section 202 of the Unfunded Mandates Reform Act of 1995, Pub. … You are subject to the proxy rules, insider trading reporting and restrictions, annual and periodic reporting, and other requirements of that Act when you register your stock. Item 14.
67 FR 52010Treasury DepartmentThrift Supervision OfficeFederal Register · Proposed Rule · Nov 15, 2021
Electronic submission of comments allows the commenter maximum time to prepare and submit a comment, ensures timely receipt, and enables the Department of the Treasury (Treasury Department) to make the … comments available to the public.
86 FR 62978Treasury DepartmentInvestment Security OfficeCustomer Identification Programs for Mutual Funds
Federal Register · Proposed Rule · Jul 23, 2002
Treasury: Comments may be mailed to FinCEN, Section 326 Mutual Fund Rule Comments, P.O. … Comments also may be submitted electronically at the following E-mail address: rule-comments@sec.gov. Comment letters should refer to File No.
67 FR 48318Securities and Exchange CommissionTreasury DepartmentFederal Register · Proposed Rule · Jun 10, 2011
by the taxpayer within that period. … Act, a separate claim shall be made for each return for each taxable period.
76 FR 34017Treasury DepartmentInternal Revenue ServiceSubordinated Debt Securities and Mandatorily Redeemable Preferred Stock
Federal Register · Proposed Rule · Jul 3, 2006
DATES: Comments must be received on or before September 1, 2006. … Solicitation of Comments Regarding the Use of Plain Language Section 722 of the Gramm-Leach-Bliley Act (12 U.S.C. 4809) requires Federal banking agencies to use “plain language” in all proposed and final
71 FR 37862Treasury DepartmentThrift Supervision OfficeBank Holding Companies and Change in Bank Control
Federal Register · Proposed Rule · Feb 27, 2001
ACTION: Joint proposed rule; extension of comment period. … The Agencies are extending the comment period on the proposal. DATES: Comments must be received by May 1, 2001.
66 FR 12440Federal Reserve SystemTreasury DepartmentTax Treatment of Cafeteria Plans
Federal Register · Rule · Jan 10, 2001
In response to comments, modifications were also made to allow election changes during a period of coverage when there is a significant decrease in the cost of a qualified benefits plan or in the cost … of 1974 and the Public Health Service Act).
66 FR 1837Treasury DepartmentInternal Revenue ServiceIdentification of Monetized Installment Sale Transactions as Listed Transactions
Federal Register · Proposed Rule · Aug 4, 2023
subsequent reporting periods. … A period of ten minutes will be allocated to each person for making comments. After the deadline for receiving outlines has passed, the IRS will prepare an agenda containing the schedule of speakers.
88 FR 51756Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Nov 14, 2019
One commenter also expressed support for a narrower exclusion for RICs and FPFs that would apply only during a non-time-limited seeding period. … of time. 122 The final rule does not adopt transition periods or cure periods as recommended by commenters.
84 FR 61974Treasury DepartmentComptroller of the CurrencyQualified Long-Term Care Insurance Contracts
Federal Register · Proposed Rule · Jan 2, 1998
All comments will be available for public inspection and copying. … 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.
63 FR 35Treasury DepartmentInternal Revenue Service
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