Documents

Golden Parachute Payments

Federal Register · Rule · Aug 4, 2003

SUPPLEMENTARY INFORMATION:   Paperwork Reduction Act The collection of information in this final rule has been reviewed and, pending receipt and evaluation of public comments, approved by the Office … In response to these comments, these regulations expand this rule to allow corporations to determine the shareholders of record on any day during the six-month period ending on the date of the change in

Federal Employment Tax Deposits-De Minimis Rule

Federal Register · Rule · May 23, 2001

full liability with a timely filed return for the period. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Proposed Establishment of the Upper Hiwassee Highlands Viticultural Area

Federal Register · Proposed Rule · Jul 12, 2013

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 … The Alcohol and Tobacco Tax and Trade Bureau (TTB) administers the FAA Act pursuant to section 1111(d) of the Homeland Security Act of 2002, codified at 6 U.S.C. 531(d).

Recordkeeping and Confirmation Requirements for Securities Transactions; Fiduciary Powers of Savings Associations

Federal Register · Proposed Rule · Jun 11, 2002

Availability of comments: OTS will post comments and the related index on the OTS Internet Site at www.ots.treas.gov. … Regulatory Flexibility Act When an agency issues a rulemaking proposal, the Regulatory Flexibility Act (RFA) requires the agency to “prepare and make available for public comment an initial regulatory

Prohibitions and Restrictions on Proprietary Trading and Certain Interests in, and Relationships With, Hedge Funds and Private Equity Funds

Federal Register · Rule · Jan 31, 2014

In addition, the Agencies have continued to receive comment letters after the extended comment period deadline, which the Agencies have considered. … Several commenters supported the rebuttable presumption, but suggested either shortening the holding period to 30 days or less, 144 or extending the period to 90 days, 145 to several months,

Agency Information Collection Activities: Information Collection Renewal; Comment Request; Procedures To Enhance the Accuracy and Integrity of Information Furnished to Consumer Reporting Agencies Under Section 312 of the Fair and Accurate Credit Transactions Act of 2003

Federal Register · Notice · May 28, 2024

Section 312 of the Fair and Accurate Credit Transactions Act of 2003.” … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period.

Estate Tax Return; Form 706, Extension to File

Federal Register · Rule · Jul 25, 2001

with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)) under control number 1545-1707. … A return as complete as possible must be filed before the expiration of the extension period.

Federal Benefit Payments Under Certain District of Columbia Retirement Plans

Federal Register · Rule · Oct 19, 2012

This Final Rule; Public Comments and Explanation of Provisions The initial comment period closed on January 21, 2011. … In response to a request to extend the comment period, on February 3, 2011, the Department published in the Federal Register a notice of extension of the comment period until April 21, 2011 (see 76

AJCA Modifications to the Section 6011 Regulations

Federal Register · Proposed Rule · Nov 2, 2006

The disclosure statement referenced in these regulations will be made available for public comment in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. chapter 35). … (F) Transactions involving a brief asset holding period.

Rules Regarding Certain Hybrid Arrangements

Federal Register · Rule · Apr 8, 2020

Public Comment period closed on 11/29/19. Approved by OMB through 1/31/2021.   … Public Comment period closed on 11/29/19. Approved by OMB through 1/31/2021.  

Application of Producers' Good Versus Consumers' Good Test in Determining Country of Origin Marking

Federal Register · Notice · Jun 8, 2000

The preamble portion of T.D. 00-15 contained a discussion of the public comments solicited in response to the published proposal, including comments on whether a delayed effective date for the final Customs … One commenter argued in favor of a one-year delayed effective date period on the basis that the change proposed by Customs would be drastic for pipe fitting and flange producers because it would require

Guidance on Due Diligence Requirements in Determining Whether Investment Securities Are Eligible for Investment

Federal Register · Notice · Nov 29, 2011

Institutions should identify and measure the risks of their investments periodically after purchase. … Request for Comment The OCC requests comment on all aspects of this proposed guidance. Specifically, the OCC would like commenters' views on: 1.

Sudanese Sanctions Regulations; Iranian Transactions Regulations

Federal Register · Rule · Nov 23, 2009

Fax: Attn: Request for Comments (Trade Sanctions Reform and Export Enhancement Act) (202) 622-1657 Mail: Attn: Request for Comments (Trade Sanctions Reform and Export Enhancement Act): Office of … Comments must be submitted in writing. The addresses and deadline for submitting comments appear near the beginning of this notice.

Financial Crimes Enforcement Network: Anti-Money Laundering/Countering the Financing of Terrorism Program and Suspicious Activity Report Filing Requirements for Registered Investment Advisers and Exempt Reporting Advisers

Federal Register · Rule · Sep 4, 2024

The comment period for the IA CIP NPRM closed on July 22, 2024, and FinCEN and the SEC received 36 comments. … Extend Comment Period FinCEN received one comment asking for an extended comment period, saying that the IA AML NPRM, by coming in the first quarter of the year (specifically, February) coincided with

Comprehensive Iran Sanctions, Accountability, and Divestment Reporting Requirements

Federal Register · Rule · Oct 11, 2011

Comments on the Notice—Overview and General Issues The comment period for the Notice ended on June 1, 2011. … The commenter requested that the record retention period be reduced from five years.

Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B)

Federal Register · Rule · Dec 15, 2008

Request for Comments In the Proposed Rules section in this issue of the Federal Register (REG-150670-07), the IRS and Treasury Department are requesting comments regarding these temporary regulations … and the Tax Technical Corrections Act of 2007.

Credit for Increasing Research Activities

Federal Register · Proposed Rule · Dec 2, 1998

The Revenue Reconciliation Act of 1989 (the 1989 Act), the Revenue Reconciliation Act of 1993 (the 1993 Act), the Small Business Job Protection Act of 1996 (the 1996 Act), and the Taxpayer Relief Act of … Sec. 1.41-3A Base period research expenses. (a) Number of years in base period. (b) New taxpayers. (c) Definition of base period research expenses.

Commerce in Explosives

Federal Register · Proposed Rule · Oct 15, 1996

Any interested person who desires an opportunity to comment orally at a public hearing should submit his or her request, in writing, to the Director within the 90-day comment period. … An original license or permit is issued for a period of one year. A renewal license or permit is issued for a period of three years.

Electronic Tip Reports

Federal Register · Rule · Dec 13, 2000

No written comments responding to the notice of proposed rulemaking were received. No public hearing was requested or held. … For example, a statement covering a payroll period may be required to be submitted on the first (or second) day following the close of the payroll period.

Implementation of Form 990

Federal Register · Rule · Sep 8, 2011

The comment suggested that the final regulations should incorporate a safe harbor under which a grantor or contributor will not be considered responsible for, or aware of, an act or failure to act that … Under section 507(b)(1)(A) a private foundation, with respect to which there have not been either willful repeated acts (or failures to act) or a willful and flagrant act (or failure to act) giving rise