Documents

Loss Limitation Rules

Federal Register · Proposed Rule · May 31, 2002

Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required. … In § 1.337(d)-2, paragraphs (a)(4) and (b)(4) are added to read as follows: § 1.337(d)-2 Loss limitation window period.

Section 1446 Regulations

Federal Register · Proposed Rule · Sep 3, 2003

A period of 10 minutes will be allotted to each person for making comments. An agenda showing the schedule of speakers will be prepared after the deadline for receiving outlines has passed. … (C) Period of underpayment.

Prohibited Allocations of Securities in an S Corporation

Federal Register · Rule · Dec 17, 2004

This rule was recommended by a commentator. … Several commentators urged Treasury and the IRS to prevent this abuse.

Regulatory Reporting Standards: Qualifications for Independent Public Accountants Performing Audit Services for Voluntary Audit Filers

Federal Register · Rule · Nov 25, 2002

Nonetheless, OTS invites comments on this interim rule during the 60-day period following its publication. … In developing a final rule, OTS will consider all public comments it receives within that period. B.

Consolidated ReturnsStock Basis and Excess Loss Accounts, Earnings and Profits, Absorption of Deductions and Losses, Joining and Leaving Consolidated Groups, Worthless Stock Loss, Nonapplicability of Section 357(c)

Federal Register · Uncategorized Document · Aug 15, 1994

of the Paperwork Reduction Act (44 U.S.C. 3504(h)) under control number 1545-1344. … Commentators cited concerns with the administrative burdens of recomputing prior period adjustments, preserving taxpayer expectations, and determining pre-1966 adjustments.

Credit for Increasing Research Activities

Federal Register · Proposed Rule · Jan 20, 2015

Legislative History The legislative history of the Tax Reform Act of 1986, Public Law 99-514 (100 Stat. 2085 (1986)) (1986 Act), states that “the costs of developing software are not eligible for the … When Congress extended the research credit in the Tax Relief Extension Act of 1999, (Pub.

Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f)

Federal Register · Rule · Dec 19, 2016

Comments Regarding Definition of POD i. … (iii) Plan Period.

Administrative Wage Garnishment

Federal Register · Rule · Oct 11, 2001

Special Analysis FMS is promulgating this final rule without opportunity for prior public comment and without a delayed effective date pursuant to the Administrative Procedure Act, 5 U.S.C. 553 (the “ … FMS has determined that a comment period and a delayed effective date are unnecessary because nothing in this rule impacts the rights or obligations of debtors or changes the authorities under which Federal

Definition of Omission From Gross Income

Federal Register · Proposed Rule · Sep 28, 2009

six-year period for assessing tax. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

S Corporation Subsidiaries

Federal Register · Proposed Rule · Apr 22, 1998

In Notice 97- 4 (1997-2 I.R.B. 24), the IRS announced its intention to issue regulations under section 1308 of the Act and requested comments on certain issues. … The IRS requests comments concerning other transactions occurring during the transitional period for which relief from the effect of application of the step transaction doctrine may be warranted.

Summary of Benefits and Coverage and Uniform Glossary-Templates, Instructions, and Related Materials; and Guidance for Compliance

Federal Register · Rule · Feb 14, 2012

(PHS Act) sections 2701 through 2719A and related provisions of the Patient Protection and Affordable Care Act (Affordable Care Act). 1 Section 2715 of the PHS Act directs the Departments to develop … Additionally, the data element in the proposed template labeled as “Policy Period” has been revised to be labeled as “Coverage Period.”

Certain Elections for Intangible Property

Federal Register · Uncategorized Document · Mar 15, 1994

SUPPLEMENTARY INFORMATION: Paperwork Reduction Act These regulations are being issued without prior notice and public procedure pursuant to the Administrative Procedure Act (5 U.S.C. 553). … 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,

Proposed Collection; Comment Request for Form 8734

Federal Register · Notice · Feb 9, 2004

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)). … Currently, the IRS is soliciting comments concerning Form 8734, Support Schedule for Advance Ruling Period.

Proposed Collection; Comment Request

Federal Register · Notice · May 11, 1999

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)). … The record retension period is only required as long as the container is used for storing wine. There is no retension period beyond the time the wine is stored in the container.

Iraqi Sanctions Regulations; Authorizations of Non-Commercial Funds Transfers and Related Transactions, Activities by the U.S. Government and Its Contractors or Grantees, Privately Financed Humanitarian Transactions, and Certain Exports and Reexports to Iraq

Federal Register · Rule · May 27, 2003

OFAC will consider all comments received before the close of the comment period in developing final regulations. … Comments received after the end of the comment period will be considered if possible, but their consideration cannot be assured.

GENIUS Act Regulations on Payment Stablecoin Issuance, Offer, and Sale

Federal Register · Proposed Rule · Aug 18, 2026

We encourage comments to be submitted via https://www.regulations.gov. All comments should be captioned with “GENIUS Act Regulations on Payment Stablecoin Issuance, Offer, and Sale.” … Comments on the ANPRM were originally due on October 20, 2025, but Treasury later extended the comment period by 15 days to November 4, 2025.

Proposed Interagency Guidance on Third-Party Relationships: Risk Management

Federal Register · Notice · Jul 19, 2021

The docket may be viewed after the close of the comment period in the same manner as during the comment period. … and section 505 of the Graham Leach Bliley Act, respectively.

Financial Crimes Enforcement Network; Withdrawal of the Finding of Primary Money Laundering Concern and the Notice of Proposed Rulemaking Against First Merchant Bank

Federal Register · Proposed Rule · Apr 10, 2008

During an extended comment period, 7 we received two comment letters on the notice of proposed rulemaking: one comment letter from First Merchant Bank through its U.S. legal counsel and one comment … period from September 23, 2004, to November 1, 2004.).

Proposed Interagency Appraisal and Evaluation Guidelines

Federal Register · Notice · Nov 19, 2008

Follow instructions for submitting comments on the Agency Web Site. • E-mail: Comments@FDIC.gov. … The estimated sales absorption period should reflect the expected holding period before development commences as well as the time frame for the actual development and sale of the lots.

Meeting of the Treasury Advisory Committee on Racial Equity

Federal Register · Notice · Nov 17, 2022

of this notice to inform the public that the TACRE will convene its first periodic meeting on Monday, December 5, 2022, from 10 a.m.-3 p.m. … Process for Submitting Public Comments: Members of the public wishing to comment on the business of the TACRE are invited to submit written comments by emailing TACRE@Treasury.gov.