Documents

Economic Sanctions Enforcement Guidelines

Federal Register · Rule · Nov 9, 2009

of limitations period and that tolling agreements should be limited to extending the period for no more than five years from discovery of the apparent violation by OFAC. … Transition Period for Foreign Acquisitions.

Source of Income From Certain Space and Ocean Activities; Source of Communications Income

Federal Register · Proposed Rule · Sep 19, 2005

In such cases, U.S. source fixed or determinable annual or periodic income (FDAP) of a U.S. … One commentator proposed a definition of space that conforms to a definition used for non-tax purposes (for example, beyond the maximum altitude at which powered flight by aircraft equipped with air-breathing

Allocation of Costs Under the Simplified Methods

Federal Register · Rule · Nov 20, 2018

For purposes of the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)), the reporting burden associated with § 1.263A-2(c)(4)(i) will be reflected in the IRS Form 14029, Paperwork Reduction Act Submission … Unfunded Mandates Reform Act Section 202 of the Unfunded Mandates Reform Act of 1995 requires that agencies assess anticipated costs and benefits and take certain other actions before issuing a final

Agency Information Collection Activities: Information Collection Renewal; Comment Request; Community Reinvestment Act Qualifying Activities Confirmation Request Form

Federal Register · Notice · Apr 15, 2025

The OCC is soliciting comment concerning the renewal of its information collection titled, “Community Reinvestment Act Qualifying Activities Confirmation Request Form.” … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period.

Agency Information Collection Activities: Submission for OMB Review; Comment Request

Federal Register · Notice · Aug 9, 2011

required by the Paperwork Reduction Act of 1995. … , 2 the National Flood Insurance Reform Act of 1994 amendments to the National Flood Insurance Act of 1968, 3 and the Flood Disaster Protection Act of 1973. 4 1  12 U.S.C. 4804.

New Markets Tax Credit

Federal Register · Rule · Dec 28, 2004

with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545-1765. … Commentators suggested that cure periods be provided to enable CDEs to correct any noncompliance with the requirements under section 45D.

Requirements to Ensure Collection of Section 2056A Estate Tax

Federal Register · Rule · Aug 22, 1995

In response to comments that the bank trustee provision contained in Sec. 20.2056A-2(d)(1)(i)(A) of the proposed regulations (requiring a bank described in section 581 to act as the U.S. … Another commentator suggested that an individual attorney be authorized to act as the U.S. Trustee in lieu of a United States bank in order to satisfy the ``bank trustee'' requirement.

Tax on Excess Tax-Exempt Organization Executive Compensation

Federal Register · Proposed Rule · Jun 11, 2020

are not exempt from Federal Insurance Contributions Act (FICA) taxes and Federal Unemployment Tax Act (FUTA) taxes, respectively, unless there is a specific provision of law granting that exemption. … period).

Remedial Actions for Tax-exempt Bonds

Federal Register · Proposed Rule · Jul 21, 2003

on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … 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.

Agency Information Collection Activities; Proposed Collection; Comment Request; Transaction Level Report for the New Markets Tax Credit Program

Federal Register · Notice · Jul 27, 2023

on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. … • Blended Interest Rate the end of the reporting period. • Comparable Blended Interest Rate the end of the reporting period.

Real Estate Mortgage Investment Conduits

Federal Register · Rule · Aug 17, 1995

This action is necessary because of changes to the applicable tax law made by the Tax Reform Act of 1986 and by the Technical and Miscellaneous Revenue Act of 1988. … Thus, according to the commentators, the 3-month period should be extended.

Return Requirement for United States Persons Owning Interests in Foreign Partnerships

Federal Register · Proposed Rule · Sep 9, 1998

in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … A period of 10 minutes will be allotted for each person making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed.

Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent

Federal Register · Rule · Sep 17, 2024

General Statutory Background and Enactment of the 2015 Act Section 2004 of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 (2015 Act), Public Law 114-41, 129 Stat. … During the comment period, the IRS received 5 comments on the collection of information.

Agency Information Collection Activities: Information Collection Renewal; Comment Request; Examination Survey

Federal Register · Notice · Jan 24, 2024

SUMMARY: The OCC, as part of its continuing effort to reduce paperwork and respondent burden, invites comment on a continuing information collection, 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.

Section 1059 Extraordinary Dividends

Federal Register · Proposed Rule · Jun 18, 1996

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, … 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.

Proposed Renewal of Information Collections; Comment Request

Federal Register · Notice · Jun 15, 1998

, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. … Comments Comments submitted in response to this notice will be summarized and included in the request for OMB approval. All comments will become a matter of public record.

Semiannual Agenda and Regulatory Plan

Federal Register · Proposed Rule · Mar 31, 2021

small entities; and (2) Rules that have been identified for periodic review under section 610 of the Regulatory Flexibility Act. … Timetable:   Action Date FR Cite NPRM 10/27/20 85 FR 68005 NPRM Comment Period End 11/27/20 Regulatory Flexibility Analysis Required: Yes.

Proposed Collection; Comment Request for Request for a Specific License To Visit an Immediate Family Member in Cuba

Federal Register · Notice · Mar 2, 2005

ACTION: Notice and request for comments. … on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)).

Interagency Proposal for Model Privacy Form Under the Gramm-Leach-Bliley Act

Federal Register · Proposed Rule · Mar 29, 2007

and related materials, and viewing the docket after the close of the comment period … , and viewing the docket after the close of the comment period

Proposed Agency Information Collection Activities; Comment Request

Federal Register · Notice · Sep 28, 2018

At the end of the comment period for this notice, the comments received will be reviewed to determine whether the FFIEC and the agencies should modify the proposed revisions to one or more of the previously … • HVCRE Exposures Section 214 of EGRRCPA adds a new Section 51 to the Federal Deposit Insurance Act (FDI Act) governing the risk-based capital requirements for certain acquisition, development, or