Documents

Qualified Business Income Deduction

Federal Register · Proposed Rule · Aug 16, 2018

Section 530(b) of the Revenue Act of 1978 (Pub. … The Act provided several provisions that bear on this distinction.

Schedule for Rating Disabilities; Endocrine System Disabilities

Federal Register · Rule · May 7, 1996

Another commenter said that the proposed changes in convalescent periods appear to be purely economically based. … One commenter stated that applying Sec. 3.105(e) will cause significant problems from an administrative standpoint and will often significantly lengthen the periods for which a convalescent rate is paid

Treasury Debt Collection

Federal Register · Rule · Oct 28, 2002

ACTION: Interim rule with request for comments. … Special Analyses The Treasury Department is promulgating this interim rule without opportunity for prior public comment pursuant to the Administrative Procedure Act, 5 U.S.C. 553 (the “APA”).

Agency Information Collection Activities: Revision of an Approved Information Collection; Submission for OMB Review; Record and Disclosure Requirements-Consumer Financial Protection Bureau Regulations B, E, M, Z, and DD and Board of Governors of the Federal Reserve System Regulation CC

Federal Register · Notice · Apr 29, 2024

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 … 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

Risk-Based Capital Guidelines; Capital Adequacy Guidelines; Capital Maintenance: Interim Capital Treatment of Consolidated Asset-Backed Commercial Paper Program Assets; Extension

Federal Register · Rule · Apr 26, 2004

The agencies requested public comment on the October 2003 interim final rule. The comment period closed November 17, 2003. … Administrative Procedure Act The Agencies find that there is good cause to dispense with prior notice and public comment on this interim final rule and with the 30-day delay of effective date generally

Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Disclosure and Reporting of CRA-Related Agreements

Federal Register · Notice · Sep 9, 2025

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 … 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

Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), Consolidated Groups, Hybrid Arrangements and Certain Payments Under Section 951A

Federal Register · Rule · Nov 12, 2020

Budget Act of 2015, Pub. … Paperwork Reduction Act A.

Information Reporting of Minimum Essential Coverage

Federal Register · Rule · Mar 10, 2014

Some commenters were uncertain about what solicitations are required to satisfy the requirement to act in a responsible manner. … (6) Access period.

Prompt Payment Interest Rate; Contract Disputes Act

Federal Register · Notice · Dec 31, 2007

ADDRESSES: Comments or inquires may be mailed to Carol Brooks, Accountant, Borrowings Accounting Team, Division of Accounting Operations, Office of Public Debt Accounting, Bureau of the Public Debt, … Therefore, notice is given that the Secretary of the Treasury has determined that the rate of interest for purposes of both Prompt Payment and the Contract Disputes Act, applicable for the period beginning

Predeceased Parent Rule

Federal Register · Proposed Rule · Sep 3, 2004

All comments will be available for public inspection and copying. … 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.

Federal Benefit Payments Under Certain District of Columbia Retirement Plans

Federal Register · Rule · Jul 13, 2001

ACTION: Interim rule with request for comments. … period, (i) The Trustee selected by the Department under section 11035(a) of the Act; (ii) The Department if a determination is made under section 11035(d) of the Act that, in the interest of economy

Railroad Track Maintenance Credit

Federal Register · Proposed Rule · Sep 8, 2006

The temporary regulations reflect changes to the law made by the American Jobs Creation Act of 2004 and the Gulf Opportunity Zone Act of 2005. … 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.

Reportable Transactions Penalties Under Section 6707A

Federal Register · Proposed Rule · Aug 28, 2015

X timely elects to waive the carryback period and carry over the 2014 net operating loss to tax year 2015. … As a person who is required to file periodic reports under section 13 or 15(d) of the Securities Exchange Act of 1934, however, X was also required, pursuant to section 6707A(e), to disclose the penalty

Third Party Contacts

Federal Register · Rule · Dec 18, 2002

Subsequent to the issuance of the proposed regulations, the IRS determined that the issuance of periodic reports may result in harm to third parties and, accordingly, has determined that periodic reports … This comment has not been adopted in the final regulations.

Guidance Under Section 108(a) Concerning the Exclusion of Section 61(a)(12) Discharge of Indebtedness Income of a Grantor Trust or a Disregarded Entity

Federal Register · Rule · Jun 10, 2016

The Bankruptcy Tax Act of 1980 was enacted to supplement the Bankruptcy Reform Act of 1978, Public Law 95-598, 92 Stat. 2549 (1978). See S. Rep. … Some commenters requested that the Treasury Department and the IRS permit taxpayers to apply the final regulations retroactively to taxable years for which the period of limitations remain open.

Lending Limits Pilot Program

Federal Register · Rule · Jun 10, 2004

Temporary Extension of the Pilot Program On April 23, 2004, the OCC proposed to extend the pilot program for three years beyond its current expiration date of June 11, 2004. 6 The comment period … Administrative Procedure Act The OCC finds that there is good cause to dispense with prior notice and public comment on this interim rule and with the 30-day delay of effective date generally prescribed

Reorganizations; Nonqualified Preferred Stock

Federal Register · Proposed Rule · Jan 6, 1998

It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to this regulation. … 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.

Final Regulations Under Section 382 of the Internal Revenue Code of 1986; Limitations on Corporate Net Operating Loss Carryforwards

Federal Register · Uncategorized Document · Mar 18, 1994

or defer deductions to the period after the exercise of the option. … (or defer deductions to the period after the exercise of the option).

Proposed Information Collection; Comment Request; Renewal Without Change of Bank Secrecy Act Suspicious Activity Reporting Requirement for Residential Mortgage Lenders and Originators

Federal Register · Notice · Feb 10, 2015

DEPARTMENT OF THE TREASURY Financial Crimes Enforcement Network Proposed Information Collection; Comment Request; Renewal Without Change of Bank Secrecy Act Suspicious Activity Reporting Requirement … This request for comments is made pursuant to the Paperwork Reduction Act (“PRA”) of 1995, Public Law 104-13, 44 U.S.C. 3506(c)(2)(A).

National Bank Chartering

Federal Register · Proposed Rule · Jan 12, 2026

For help with submitting effective comments, please click on “Commenter's Checklist.” … The docket may be viewed after the close of the comment period in the same manner as during the comment period.