Documents

Prompt Payment Interest Rate; Contract Disputes Act

Federal Register · Notice · Dec 31, 2014

ADDRESSES: Comments or inquiries may be mailed to: E-Commerce Division, Bureau of the Fiscal Service, 401 14th Street SW., Room 306F, Washington, DC 20227. … Payment Act.

Prompt Payment Interest Rate; Contract Disputes Act

Federal Register · Notice · Jan 4, 2017

ADDRESSES: Comments or inquiries may be mailed to: E-Commerce Division, Bureau of the Fiscal Service, 401 14th Street SW., Room 306F, Washington, DC 20227. … Payment Act.

Rents and Royalties

Federal Register · Proposed Rule · Dec 18, 2002

on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … comments that are submitted timely to the IRS.

Sale and Issue of Marketable Book-Entry Treasury Bills, Notes, and Bonds

Federal Register · Proposed Rule · Dec 5, 2012

Treasury requests comments on whether the conversion of the High Rate should be done on an ACT/360, ACT/365 or some other basis. … Please comment on the appropriate length of the lock out period. Interest Rate: The Interest Rate on the floating rate securities would be the Index Rate plus the Spread.

Small Business Taxpayer Exceptions Under Sections 263A, 448, 460 and 471

Federal Register · Proposed Rule · Aug 5, 2020

The IRS received no comments on the forms during the comment period. Consequently the IRS made the forms available in January 2019 for use by the public. … Regulatory Flexibility Act The Regulatory Flexibility Act (5 U.S.C. 601 et seq. ) (RFA) imposes certain requirements with respect to federal rules that are subject to the notice and comment requirements

Agency Information Collection Activities: Information Collection Renewal; Comment Request; Securities Offering Disclosure Rules

Federal Register · Notice · Jan 18, 2023

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.

Guidance Under Section 355(d); Recognition of Gain on Certain Distributions of Stock or Securities

Federal Register · Proposed Rule · May 3, 1999

DATES: Written and electronic comments must be received by August 2, 1999. … 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; Submission for OMB Review; Comment Request

Federal Register · Notice · Oct 13, 2023

The comment period for the June notice expired on August 28, 2023. No comments were received, and the agencies will proceed with the extension, without revision, of the FFIEC 101. … All comments may be accessible under the Freedom of Information Act.

Depreciation of MACRS Property That Is Acquired in a Like-Kind Exchange or as a Result of an Involuntary Conversion

Federal Register · Rule · Mar 1, 2007

and examples provided in response to comments. … information requirement on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Centralized Partnership Audit Regime

Federal Register · Rule · Feb 27, 2019

Act of 2018, contained in Title II of Division U of the Consolidated Appropriations Act of 2018, Public Law 115-141 (TTCA). … The 270-day period for mailing an FPA therefore acts as the outside time frame within which the IRS must respond to a request for modification.

Community Reinvestment Act Regulations

Federal Register · Rule · Aug 2, 2005

The lag will help promote investments that take an extended period to arrange. … Unfunded Mandates Reform Act of 1995 Section 202 of the Unfunded Mandates Reform Act of 1995, Pub.

Economic Sanctions Enforcement Guidelines

Federal Register · Rule · Sep 8, 2008

Comments on aspects of this rule other than those involving collections of information subject to the Paperwork Reduction Act should not be sent to OMB. … Although this interim final rule is effective immediately, OFAC is soliciting comments for a 60-day period with a view to improving the Guidelines.

Proposed Collection; Comment Request for Iranian Financial Sanctions Regulations Report on Closure by U.S. Financial Institutions of Correspondent Accounts and Payable-Through Accounts

Federal Register · Notice · Jul 2, 2015

continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … For future notices, OFAC will continue to report retrospectively on the response rate during the previous reporting period.

Los Carneros Viticultural Area; Technical Amendment (2006R-224P)

Federal Register · Rule · Nov 15, 2006

Regulatory Flexibility Act Because no notice of proposed rulemaking is required, the provisions of the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply. … that included a public notice and comment period, TTB has determined that no notice of proposed rulemaking and public comment period are required under 5 U.S.C. 553(b).

Information Returns by Donees Relating to Qualified Intellectual Property Contributions

Federal Register · Proposed Rule · May 23, 2005

This document contains proposed Income Tax Regulations under the American Jobs Creation Act of 2004 (Pub. L. 108-357, 118 Stat. 1418) (the Act). … comments that are submitted timely to the IRS.

Independent Regulatory Appeals Process

Federal Register · Notice · Feb 23, 1996

Commenters, in general, agreed that the new time periods meet the Act's requirement that appeals be heard and decided expeditiously. … The commenters stated that, due to intervening business, vacations, or holidays, a national bank may not be able to determine whether to file a second appeal within this time period.

Management of Federal Agency Disbursements

Federal Register · Proposed Rule · Sep 16, 1997

The comment letters generally supported the Act and the interim rule, although commenters expressed a wide range of views regarding how best to achieve the Act's objectives. --------------------------- … for a limited period of public comment.

Treatment of Nonqualified Preferred Stock and Other Preferred Stock in Certain Exchanges and Distributions

Federal Register · Rule · Oct 2, 2000

No comments responding to the notice of proposed rulemaking were submitted, and no public hearing was requested or held. … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Prevention of Abuse of Charitable Remainder Trusts

Federal Register · Rule · Jan 5, 2001

Public Comments One commentator argued that the transactions targeted by the regulations are not abusive because they comply with the statutory changes made to section 664 by the Taxpayer Relief Act of … This commentator compared the effective date of the proposed regulations to the effective date of the 1997 Act's trust provisions.

Basis Reporting by Securities Brokers and Basis Determination for Stock

Federal Register · Proposed Rule · Dec 17, 2009

Commentators requested that corrected reporting not be required for de minimis adjustments or for statements furnished beyond a specific period after the close of the calendar year. … Another commentator suggested that any revocation period should end by the earlier of the date of first sale, the end of the calendar year, or one year from the first purchase of stock.