Documents

Gasoline and Diesel Fuel Excise Tax; Special Rules for Alaska; Definitions

Federal Register · Rule · Jan 2, 1998

The regulations implement certain changes made by the Omnibus Budget Reconciliation Act of 1993 and the Small Business Job Protection Act of 1996. … After consideration of written comments, the proposed regulations are adopted as revised by [[Page 25]] this Treasury decision. Comments and revisions are discussed below.

Regulatory Capital Rules: Regulatory Capital, Revisions to the Supplementary Leverage Ratio

Federal Register · Rule · Sep 26, 2014

Regulatory Flexibility Act Analysis OCC: The Regulatory Flexibility Act, 5 U.S.C. 601 et seq. … Thus, no issues were raised in public comments related to the Board's initial regulatory flexibility act analysis and no changes are being made in response to such comments.

Excise Tax on Repurchase of Corporate Stock-Procedure and Administration

Federal Register · Rule · Jul 3, 2024

These final regulations do not adopt this comment. … Unfunded Mandates Reform Act Section 202 of the Unfunded Mandates Reform Act of 1995 requires that agencies assess anticipated costs and benefits and take certain other actions before issuing a final

Guidance Under Section 1502; Amendment of Tacking Rule Requirements of Life-Nonlife Consolidated Regulations

Federal Register · Rule · Jul 20, 2007

Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required. … The period during which an old corporation is in existence and a member of the group engaged in active business is included in (or tacks onto) the period for the new corporation if the following four conditions

Effect of Section 67(g) on Trusts and Estates

Federal Register · Rule · Oct 19, 2020

Two commenters requested that Example 1 be revised to take into account the amendments to section 172(b)(1)(D) under sec. 2302(b) of the Coronavirus Aid, Relief, and Economic Security Act, Public Law … The CARES Act amendments to section 172(b) mentioned by the commenters allow taxpayers a five-year carryback of certain net operating losses incurred by that taxpayer.

Drawback of Internal Revenue Excise Tax

Federal Register · Proposed Rule · Mar 2, 2010

The comment period was extended twice to allow additional time for interested parties to submit comments on the proposed rulemaking. The comment period ended on January 12, 2010. … Aguilar, Acting Deputy Commissioner, U.S. Customs and Border Protection. Approved: February 25, 2010. Michael Mundaca, Acting Assistant Secretary of the Treasury.

Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Market Risk

Federal Register · Notice · May 31, 2022

information collection, as required by the Paperwork Reduction Act of 1995 (PRA). … 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

Patient Protection and Affordable Care Act: Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and Patient Protections

Federal Register · Rule · Jun 28, 2010

Please allow sufficient time for mailed comments to be received before the close of the comment period. • By express or overnight mail. … Comments mailed to the addresses indicated as appropriate for hand or courier delivery may be delayed and received after the comment period. Submission of comments on paperwork requirements.

Reporting, Procedures and Penalties Regulations and Sudanese Sanctions Regulations

Federal Register · Rule · Jun 13, 2005

All public comments on these Regulations will be a matter of public record. … The respondent may submit a response to the prepenalty notice within the applicable 30-day period set forth in this paragraph.

Real Estate Appraisals

Federal Register · Proposed Rule · Dec 7, 2018

The docket may be viewed after the close of the comment period in the same manner as during the comment period. … The Board will consider whether to conduct a final regulatory flexibility analysis after consideration of comments received during the public comment period. 106  5 U.S.C. 601 et seq.

Conduit Arrangements Regulations

Federal Register · Rule · Aug 11, 1995

(iii) Time period between financing transactions. … A short period of time is evidence of the existence of a tax avoidance plan while a long period of time is evidence that there is not a tax avoidance plan.

Agency Information Collection Activities; Information Collection Renewal; Comment Request; Funding and Liquidity Risk Management

Federal Register · Notice · Feb 24, 2022

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

10 or More Employer Plans

Federal Register · Proposed Rule · Jul 11, 2002

in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … 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.

Statement of Procedural Rules

Federal Register · Rule · Nov 19, 2002

Paragraph (d)(7) is amended to clarify that comments received in response to solicitations for public comments, prepublication comments, as well as comments received in response to notices of proposed … (7) Comments received in response to a notice of proposed rulemaking, a solicitation for public comments, or prepublication comments.

Requirements Respecting the Adoption or Change of Accounting Method; Extensions of Time To Make Elections

Federal Register · Proposed Rule · May 15, 1997

The regulations provide for a longer period of time for filing an application for change in accounting method with the Commissioner. … It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations.

Community Development Financial Institutions Program

Federal Register · Rule · Aug 31, 2015

Comments on the April 10, 2015 Interim Rule As of the close of the June 9, 2015 comment period, the CDFI Fund received no comments on the current rule. III. … Comment Public comment is solicited on all aspects of this interim rule.

Stock Held by Foreign Insurance Companies

Federal Register · Proposed Rule · Jun 25, 2004

Proposed Effective Date This regulation is proposed to apply to taxable periods beginning on or after the date of publication of a Treasury decision adopting this rule as a final regulation in the … information on small entities, the provisions of the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply.

Freedom of Information Act

Federal Register · Rule · Apr 8, 2010

The comment period closed on June 23, 2009. … The tolling period would end upon receipt of the requested information or resolution of the fee issue, as the case may be. 4 4  The OPEN Government Act did not amend or repeal the FOIA provisions

2022 Terrorism Risk Insurance Program Data Call

Federal Register · Notice · Apr 13, 2022

for the 2022 TRIP Data Call, which covers the reporting period from January 1, 2021 to December 31, 2021. … Act (Pub.

Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple FinCEN Information Collection Requests

Federal Register · Notice · Sep 27, 2018

The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act … The public is invited to submit comments on these requests. DATES: Comments should be received on or before October 29, 2018 to be assured of consideration.