Documents

Taxable Years of Partner and Partnership; Foreign Partners

Federal Register · Rule · Jul 23, 2002

After consideration of the comments, the proposed regulations are adopted as revised by this Treasury decision. Explanation of Revisions and Summary of Comments I. … 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, therefore

Contribution Limits Applicable to ABLE Accounts

Federal Register · Proposed Rule · Oct 10, 2019

DATES: Comments must be received by January 8, 2020. … More than 200 written comments were received in response to the 2015 Proposed Regulations and a public hearing was held on October 14, 2015. 1 In addition to these comments, several commenters asked

Community Reinvestment Act Regulations

Federal Register · Proposed Rule · Sep 20, 2017

The docket may be viewed after the close of the comment period in the same manner as during the comment period. … The Board will, if necessary, conduct a final regulatory flexibility analysis after considering the comments received during the public comment period. 22   See 5 U.S.C. 601 et seq.

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

Federal Register · Notice · Jan 17, 2020

information collection as required by the Paperwork Reduction Act of 1995 (PRA). … methods: 1  Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period

Disclosure of Return Information to the Department of Agriculture

Federal Register · Rule · Feb 22, 2006

There were no comments submitted in response to the NPRM. There was no request for a public hearing, and none took place. … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Adjustments Following Sales of Partnership Interests

Federal Register · Rule · Dec 15, 1999

Summary of Final Regulatory Flexibility Act Analysis This analysis is required under the Regulatory Flexibility Act (5 U.S.C. chapter 6). … (B) Recovery period.

Conversion to the Euro

Federal Register · Proposed Rule · Jul 29, 1998

Comments should separately address the rules for periods before May 3, 1998, between May 3, 1998 and December 31, 1998, and after December 31, 1998. … It has also 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,

Distributions of Interests in a Loss Corporation From Qualified Trusts

Federal Register · Rule · Jun 27, 2003

Request for Comments and Future Regulations Treasury and the IRS request comments regarding whether there are other events that, under current rules, are taken into account in determining whether an ownership … For applicability of the Regulatory Flexibility Act (5 U.S.C. chapter 6), see the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register .

Guidance Regarding Dispositions of Tangible Depreciable Property

Federal Register · Proposed Rule · Sep 19, 2013

Summary of Comments and Explanation of Provisions I. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Allocation of Accrued Benefits Between Employer and Employee Contributions

Federal Register · Proposed Rule · Dec 22, 1995

contributions for the period from the determination date to normal retirement age. … All comments will be available for public inspection and copying. A public hearing may be scheduled if requested in writing by a person that timely submits written comments.

Loss Limitation Rules

Federal Register · Proposed Rule · Mar 12, 2002

with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … Section 1.337(d)-2 is added to read as follows: § 1.337(d)-2 Loss limitation window period.

United States Dollar Approximate Separate Transactions Method

Federal Register · Rule · Mar 30, 2007

The IRS received no comments in response to the notice of proposed rulemaking. The proposed regulation is adopted without change by this Treasury decision. … information on small entities, the provisions of the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Proposed Collection; Comment Request for Regulation Project

Federal Register · Notice · Sep 4, 2014

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)). … These regulations permit the loss corporation to elect to allocate these amounts between the period ending on the change date and the period beginning on the day after the change date as if its books were

Proposed Collection; Comment Request for Revenue Procedure 2016-29.

Federal Register · Notice · Jun 7, 2016

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 Revenue Procedure 2016-29, Changes in accounting periods and methods of accounting.

Proposed Collection; Comment Request for Regulation Project

Federal Register · Notice · May 12, 2011

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)). … These regulations permit the loss corporation to elect to allocate these amounts between the period ending on the change date and the period beginning on the day after the change date as if its books were

Proposed Collection; Comment Request for Revenue Procedure 101177-05

Federal Register · Notice · May 18, 2005

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 Revenue Procedure 2005-XX, Revenue Procedure Regarding Extended Period of Limitation for Listed Transaction Situations.

Notice of Information Collection and Request for Public Comment

Federal Register · Notice · May 7, 2020

on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. … The CDFI Fund is authorized by the Riegle Community Development Banking and Financial Institutions Act of 1994 (Pub. L. 103-325, 12 U.S.C. 4701 et seq. ) (the Act).

Guidance on Overdraft Protection Programs

Federal Register · Notice · Feb 18, 2005

In regard to the Safety and Soundness section, for example, many industry commenters suggested extending the charge-off period from 30 days to either 45 or 60 days because they believed a longer charge-off … The Agencies received numerous comments regarding the Legal Risks section, particularly the Truth in Lending Act (TILA) and Equal Credit Opportunity Act (ECOA) discussions.

Manufacturers Excise TaxesFirearms and Ammunition (95R-055P)

Federal Register · Rule · Jul 16, 1996

In the proposed rules section of this Federal Register, ATF is also issuing a notice of proposed rulemaking inviting comments on the temporary rule for a 90-day period following the publication date of … Paperwork Reduction Act The provisions of the Paperwork Reduction Act of 1980, Public Law 96-511, 44 U.S.C. chapter 35, and its implementing regulations, 5 CFR part 1329, do not apply to this regulation

Financial Crimes Enforcement Network; Amendment to the Bank Secrecy Act Regulations-Requirement That Insurance Companies Report Suspicious Transactions

Federal Register · Proposed Rule · Oct 17, 2002

) Act of 2001 (the USA Patriot Act), Public Law 107-56. … Request for Comments FinCEN invites comment on all aspects of the proposed regulation, and specifically seeks comment on the following issues: 1.