Documents

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  • Public Meeting: Proposal by Capital One Financial Corporation To Acquire Discover Financial Services and Discover Bank, and for Discover Bank To Merge With and Into Capital One, National Association

    Federal Register · Notice · May 20, 2024

    The purpose of the meeting is to collect information related to factors the Board and OCC consider when making determinations under the Bank Holding Company Act and the Bank Merger Act. … Extension of the Comment Period The Board is extending the comment periods on the Holding Company Filings, and the OCC is extending the comment period on the Bank Application, through 5 p.m.

    89 FR 43852Treasury DepartmentComptroller of the Currency
  • Centralized Examination Stations; Immediate Suspension or Permanent Revocation As Operator Upon Indictment for Any Felony

    Federal Register · Proposed Rule · Jan 24, 1996

    DATES: Comments must be received on or before March 25, 1996. ADDRESSES: Comments (preferably in triplicate) must be submitted to the U.S. … Comments Before adopting this proposal as a final rule, consideration will be given to any written comments timely submitted to Customs.

    61 FR 1877Treasury DepartmentCustoms Service
  • Roth IRAs

    Federal Register · Proposed Rule · Sep 3, 1998

    DATES: Written comments must be received by December 2, 1998. … 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 46937Treasury DepartmentInternal Revenue Service
  • Transitional Amendments To Satisfy the Market Rate of Return Rules for Hybrid Retirement Plans

    Federal Register · Rule · Nov 16, 2015

    In response to the comment request included in the 2014 proposed regulations with respect to all aspects of those proposed rules, the Department of Treasury and the IRS received a number of comments with … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

    80 FR 70680Treasury DepartmentInternal Revenue Service
  • Regulatory Publication and Review Under the Economic Growth and Regulatory Paperwork Reduction Act of 1996

    Federal Register · Proposed Rule · Jan 15, 2015

    Any interested individual may submit comments through the EGRPRA Web site during open comment periods at: http://egrpra.ffiec.gov/submit-comment/submit-comment-index.html. … In addition, any interested individual may submit comments through the EGRPRA Web site during open comment periods at: http://egrpra.ffiec.gov/submit-comment/submit-comment-index.html.

    80 FR 2061Treasury DepartmentComptroller of the Currency
  • Determination of Foreign Exchange Swaps and Forwards

    Federal Register · Notice · Oct 29, 2010

    Although not required under the Dodd-Frank Act, the Department of the Treasury invites comment on whether such an exemption for foreign exchange swaps, foreign exchange forwards, or both, is warranted … other supporting and related materials, and viewing the docket after the close of the comment period.

    75 FR 66829Treasury Department
  • Determination of Foreign Exchange Swaps and Forwards

    Federal Register · Notice · Oct 28, 2010

    Although not required under the Dodd-Frank Act, the Department of the Treasury invites comment on whether such an exemption for foreign exchange swaps, foreign exchange forwards, or both, is warranted … other supporting and related materials, and viewing the docket after the close of the comment period.

    75 FR 66426Treasury Department
  • Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in a U.S. Trade or Business

    Federal Register · Rule · Nov 30, 2020

    Finally, with respect to the period during which the transferor was required to be a partner in the partnership, the comment recommended changing the period provided in proposed § 1.1446(f)-2(b)(5)(i)( … (v) Retention period.

    85 FR 76910Treasury DepartmentInternal Revenue Service
  • Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans

    Federal Register · Proposed Rule · Dec 29, 2016

    Comments are requested on whether there should be other exceptions to this rule. … 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.

    81 FR 95911Treasury DepartmentInternal Revenue Service
  • Miscellaneous Changes to Collection Due Process Procedures Relating to Notice and Opportunity for Hearing Prior to Levy

    Federal Register · Proposed Rule · Sep 16, 2005

    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.

    70 FR 54687Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Information Collection Renewal; Comment Request; Interagency Appraisal Complaint Form

    Federal Register · Notice · May 14, 2025

    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.

    90 FR 20550Treasury DepartmentComptroller of the Currency
  • Designated Roth Accounts Under Section 402A

    Federal Register · Proposed Rule · Jan 26, 2006

    in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … Therefore, an analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required.

    71 FR 4320Treasury DepartmentInternal Revenue Service
  • Amendments to Regulations for the Government Securities Act of 1986

    Federal Register · Uncategorized Document · Jun 22, 1994

    DATES: Comments must be submitted on or before August 22, 1994. … The Department specifically requests comment as to whether this exclusion should be broadened and if so how.

    Treasury DepartmentOffice of the Under Secretary for Domestic Finance
  • Accreditation of Commercial Testing Laboratories; Approval of Commercial Gaugers

    Federal Register · Proposed Rule · Jun 9, 1998

    Comments submitted will be available for public inspection in accordance with the Freedom of Information Act (5 U.S.C. 552), Sec. 1.4 of the Treasury Department Regulations (31 CFR 1.4), and Sec. 103.11 … Comments should be submitted within the time frame that comments are due regarding the substance of the proposal.

    63 FR 31385Treasury DepartmentCustoms Service
  • Debt Collection Authorities Under the Debt Collection Improvement Act of 1996

    Federal Register · Rule · Dec 23, 2009

    Prior to this change, administrative offset to collect debt was only available if the debt was delinquent for a period of less than ten years. … Comments on the Interim Rule By the close of the comment period, FMS received no comments on the interim rule.

    74 FR 68149Treasury DepartmentFiscal Service
  • Guidance Under Section 355(e); Recognition of Gain on Certain Distributions of Stock or Securities in Connection With an Acquisition

    Federal Register · Rule · Apr 19, 2005

    The more significant comments and revisions are discussed below. A. … Commentators have proposed extending the availability of Safe Harbor IV by reducing the period between the acquisition and the distribution from two years to one year.

    70 FR 20279Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Covered Savings Associations

    Federal Register · Notice · Mar 17, 2022

    on an information collection renewal as required by the Paperwork Reduction Act of 1995. … You may review comments and other related materials that pertain to this information collection following the close of the 30-day comment period for this notice by the method set forth in the next bullet

    87 FR 15304Treasury DepartmentComptroller of the Currency
  • Agency Information Collection Activities: Information Collection Renewal; Comment Request; Affiliate Marketing

    Federal Register · Notice · Oct 25, 2016

    as required by the Paperwork Reduction Act of 1995 (PRA). … Description: Section 214 of the Fair and Accurate Credit Transactions Act of 2003 (FACT Act), 1 which added section 624 to the Fair Credit Reporting Act (FCRA), 2 generally prohibits a person

    81 FR 73473Treasury DepartmentComptroller of the Currency
  • Definition of an S Corporation

    Federal Register · Rule · Jul 21, 1995

    Changes to the applicable tax law were made by the Subchapter S Revision Act of 1982, the Tax Reform Act of 1984, the Tax Reform Act of 1986, the Technical and Miscellaneous Revenue Act of 1988, and the … Act of 1988, and section 7811(c)(6) of the Omnibus Budget Reconciliation Act of 1989.

    60 FR 37578Treasury Department
  • Application of Section 409A to Nonqualified Deferred Compensation Plans

    Federal Register · Proposed Rule · Jun 22, 2016

    Also, some commenters have indicated that the time periods for the payment of amounts following death often are not long enough to resolve certain issues related to the death (for example, confirming the … described in section 3401(b), or with respect to a non-employee service provider, a period not longer than the payroll period described in section 3401(b) or if no such payroll period exists, a period

    81 FR 40569Treasury DepartmentInternal Revenue Service

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