Documents

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.

Amended Bond Procedures for Articles Subject to Exclusion Orders Issued by the U.S. International Trade Commission

Federal Register · Proposed Rule · Feb 8, 2000

Comments Before adopting this proposal as a final rule, consideration will be given to any written comments timely submitted to Customs. … Comments should be submitted within the time frame that comments are due regarding the substance of the proposal.

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.

Reduced Reporting for Covered Depository Institutions

Federal Register · Proposed Rule · Nov 19, 2018

The docket may be viewed after the close of the comment period in the same manner as during the comment period. … A final regulatory flexibility analysis will be conducted after comments received during the public comment period have been considered. 1.

Standards Governing the Release of a Suspicious Activity Report

Federal Register · Proposed Rule · Mar 9, 2009

and related materials, and viewing the docket after the close of the comment period … Unfunded Mandates Reform Act of 1995 Section 202 of the Unfunded Mandates Reform Act of 1995, Public Law 104-4 (2 U.S.C. 1532) (Unfunded Mandates Act), requires that an agency prepare a budgetary impact

Community Development Corporation and Project Investments

Federal Register · Rule · Dec 28, 1995

The OCC received 13 comments on its proposed removal of the reinvestment requirement. Twelve of the commenters supported the proposal. … Based on this monitoring, the OCC periodically will evaluate the effectiveness of part 24, as amended.

Adjustments Required by Changes in Method of Accounting

Federal Register · Uncategorized Document · Dec 28, 1994

Finally, because the Tax Reform Act of 1986, Pub. … 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.

United States-Chile Free Trade Agreement

Federal Register · Rule · Dec 20, 2006

which would be considered before adoption of the interim regulations as a final rule, and the prescribed public comment period closed on June 6, 2005. … The commenter asks whether these references are necessary in view of the fact that 19 U.S.C. 1520(c) was repealed by section 2105 of the Miscellaneous Trade and Technical Corrections Act of 2004 (Pub.

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.

Qualified Lessee Construction Allowances for Short-Term Leases

Federal Register · Rule · Sep 5, 2000

with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507) under control number 1545-1661. … A commentator suggested delaying the effective date of the final regulations to allow businesses a short period to conform their business practices to the final regulations.

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, 2004

Section 168 has been modified by several Acts, including section 201 of the Tax Reform Act of 1986, Public Law 99-514 (100 Stat. 2085, 2121), section 101 of the Job Creation and Worker Assistance Act of … Public comments on the nature and scope of these temporary regulations were requested.

Clarification of Period During Which Interest Is Allowed With Respect to Certain Overpayments

Federal Register · Uncategorized Document · Mar 3, 1994

The amendments are necessary as a result of changes to the law made by the Tax Equity and Fiscal Responsibility Act of 1982 and the Deficit Reduction Act of 1984. … 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,

Notice to Interested Parties

Federal Register · Proposed Rule · Jan 17, 2001

The proposed regulations do not change the information that the notice must contain or the time period in which the notice must be given. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Agency Information Collection Activities: Information Collection Renewal; Comment Request; Financial Management Policies-Interest Rate Risk

Federal Register · Notice · Dec 12, 2019

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

Centralized Partnership Audit Regime

Federal Register · Proposed Rule · Jun 14, 2017

(4) Capacity to act. … During an administrative proceeding with respect to Partnership's 2020 taxable year, A, acting for EPR, agrees to an extension of the period for adjustments under section 6235(b).

Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information With Respect to Certain Fines, Penalties, and Other Amounts

Federal Register · Proposed Rule · May 13, 2020

For example, if the United States Environmental Protection Agency (EPA) issues an order requiring a payor to come into compliance with the underlying legal requirements of the Clean Water Act, 33 U.S.C … Regulatory Flexibility Act The Regulatory Flexibility Act (RFA) (5 U.S.C. chapter 6) requires agencies to “prepare and make available for public comment an initial regulatory flexibility analysis,” which

User Fees for Processing Installment Agreements

Federal Register · Rule · Dec 28, 2006

Although the Administrative Procedures Act prescribes a thirty-day waiting period between the date of publication in the Federal Register and the applicability date, this regulation is being made applicable … after a shorter period under the authority provided by section 7805(b)(1)(B).

LIFO Recapture Under Section 1363(d)

Federal Register · Rule · Jul 12, 2005

with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)) under control number 1545-1906. … Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required.

Agency Information Collection Activities: Information Collection Renewal; Comment Request; Guidance on Sound Incentive Compensation Policies

Federal Register · Notice · Dec 12, 2019

an 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

Guidance Regarding the Active Trade or Business Requirement Under Section 355(b)

Federal Register · Proposed Rule · May 8, 2007

information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … Sections 1.355-1, 1.355-2, and 1.355-4 do not reflect the amendments to section 355 made by the Revenue Act of 1987 and the Technical and Miscellaneous Revenue Act of 1988.