Documents

Proposed Agency Information Collection Activities; Comment Request

Federal Register · Notice · Mar 27, 2026

For assistance in navigating www.reginfo.gov, please contact the Regulatory Information Service Center at (202) 482-7340. … Respondents: State member banks, certain bank holding companies, U.S. intermediate holding companies, certain covered savings and loan holding companies.

Expanded Examination Cycle for Certain Small Insured Depository Institutions and U.S. Branches and Agencies of Foreign Banks

Federal Register · Rule · Apr 10, 2007

3064-AD17 DEPARTMENT OF THE TREASURY Office of Thrift Supervision 12 CFR Part 563 [Docket ID OTS-2007-0006] Expanded Examination Cycle for Certain Small Insured Depository Institutions and U.S … Subpart C also issued under 5 U.S.C. 301, 552; 12 U.S.C. 161, 481, 482, 484(a), 1442, 1817(a)(3), 1818(u) and(v), 1820(d)(6), 1820(k), 1821(c), 1821(o), 1821(t), 1831m, 1831p-1, 1831o, 1867, 1951 et

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

Federal Register · Notice · Dec 21, 2018

DEPARTMENT OF THE TREASURY Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests AGENCY: Departmental Offices, U.S. … Title: Revenue Procedure 2015-41 (Formerly 2006-9)—Section 482—Allocation of Income and Deductions Among Taxpayers. OMB Control Number: 1545-1503.

Federal Government Participation in the Automated Clearing House

Federal Register · Proposed Rule · Aug 21, 2003

Vajs, Director, Risk Management Division, Financial Management Service, U.S. Department of the Treasury, Room 423, 401 14th Street, SW., Washington, DC 20227. … In this regard, although we are not proposing to include U.S.

Treatment of Certain Interests in Corporations as Stock or Indebtedness

Federal Register · Rule · Oct 21, 2016

Alternatively, some comments suggested relocating the proposed documentation rules under sections 6662 or 482. … over U.S.

Express Consignments; Formal and Informal Entries of Merchandise; Administrative Exemptions

Federal Register · Uncategorized Document · Jun 13, 1994

Rosoff, Office of Regulations and Rulings, (202-482-7040). … Note 1; Chapter 89, Additional U.S. Note 1; Chapter 98, Subchapter III, U.S. Note 4; Chapter 99, Subchapter V, U.S.

General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Related Collection, Refunds, and Credits; Revision of Information Reporting and Backup Withholding Regulations; and Removal of Regulations Under Part 35a and of Certain Regulations Under Income Tax Treaties

Federal Register · Proposed Rule · Apr 22, 1996

Under paragraph (e)(2), income reallocated under section 482 from a U.S. person to a related foreign person would be considered a payment for withholding tax purposes. … (2) Income allocated under section 482. A payment is considered made to the extent income subject to withholding is allocated under section 482.

Application of Modified Carryover Basis to General Basis Rules

Federal Register · Rule · Jan 19, 2017

share is subject to the adjustments provided by paragraphs (c)(4)(i)( b ) and ( c ) of this section, but such adjustments are only applicable in the case of an option that is subject to section 423 … For U.S. transferor decedents dying in 2010, the general rule of gain recognition under § 1.684-1 shall apply to any transfer of property by reason of death of the U.S. transferor if the basis of the property

Role of Supervisory Guidance

Federal Register · Rule · Feb 12, 2021

Clearing House Assn L.L.C., 557 U.S. 519 (2009); United States v. Gaubert, 499 U.S. 315 (1991); and United States v. Philadelphia Nat. Bank, 374 U.S. 321 (1963). … Robbins, 519 U.S. 452 (1997)). 19   Mortgage Bankers Association, 575 U.S. at 97 ( citing Shalala v.

Petroleum Refineries in Foreign Trade Subzones

Federal Register · Uncategorized Document · Mar 4, 1994

ADDRESSES: Comments (preferably in triplicate) must be submitted to U.S. … FOR FURTHER INFORMATION CONTACT: Legal aspects: Cari Berdut, Entry Rulings Branch, (202-482-7040). Operational aspects: Louis Hryniw, Office of Regulatory Audit, (202-927-1100).

Expanded Examination Cycle for Certain Small Insured Depository Institutions and U.S. Branches and Agencies of Foreign Banks

Federal Register · Rule · Feb 29, 2016

The interim final rules permit a U.S. branch or agency of a foreign bank with total assets of less than $1 billion to qualify for an 18-month examination cycle if the U.S. branch or agency of a foreign … The authority citation for part 4 is revised to read as follows: Authority: 5 U.S.C. 301, 552; 12 U.S.C. 1, 93a, 161, 481, 482, 484(a), 1442, 1462a, 1463, 1464 1817(a), 1818, 1820, 1821, 1831m,

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

For purposes of the preceding sentence, a reasonable estimate based on the principles of section 482 must be made. See paragraph (g)(4)(ii)(B)( 3 ) of this section ( Example 4 ). … However, a reasonable estimate of Z's gross receipts attributable to the floodlights, based on the principles of section 482, is $120,000x.

Prohibitions and Restrictions on Proprietary Trading and Certain Interests in, and Relationships With, Hedge Funds and Private Equity Funds

Federal Register · Rule · Jul 31, 2020

Initial recordkeeping burdens: (10 hours) × (255 entities) × (Attorney at $423 per hour) = $1,078,650. 587  Annual recordkeeping burdens: (10 hours) × (255 entities) × (Attorney at $423 per hour … ) × (26 disclosures per year) × (Attorney at $423 per hour) = $1,402,245.

Guidance on Passive Foreign Investment Companies

Federal Register · Proposed Rule · Jul 11, 2019

Such strategies erode the U.S. tax base, and reflect inefficient investment incentives for U.S. taxpayers. … Individual Income Tax Return), (U.S. Income Tax Return for Estates and Trusts), 1065 (U.S. Return of Partnership Income), 1120 (U.S.

Amendments to Customs Bond Cancellation Standards

Federal Register · Uncategorized Document · Apr 11, 1994

DEPARTMENT OF THE TREASURY Customs Service [T.D. 94-38] Amendments to Customs Bond Cancellation Standards AGENCY: U.S. Customs Service, Department of the Treasury. … FOR FURTHER INFORMATION CONTACT: Jeremy Baskin, Penalties Branch, U.S. Customs Service, Franklin Court, 1301 Constitution Avenue, NW., Washington, D.C. 20229, (202) 482-6950.

Express Consignments; Formal and Informal Entries of Merchandise; Administrative Exemptions

Federal Register · Rule · Apr 14, 1995

Rosoff, Office of Regulations and Rulings, (202-482-7040). … see, U.S.

Nondiscrimination on the Basis of Sex in Education Programs and Activities Receiving Federal Financial Assistance

Federal Register · Proposed Rule · Oct 29, 1999

Bell, 456 U.S. 512 (1982). … Alford, Manager, Supplier and Diverse Business Relations, 1101 Market Street, WR 3J, Chattanooga, Tennessee 37402, (423) 751-7203.

Application of Modified Carryover Basis to General Basis Rules

Federal Register · Proposed Rule · May 11, 2015

share is subject to the adjustments provided by paragraphs (c)(4)(i)( b ) and ( c ) of this section, but such adjustments are only applicable in the case of an option that is subject to section 423 … For U.S. transferor decedents dying in 2010, the general rule of gain recognition under § 1.684-1 shall apply to any transfer of property by reason of death of the U.S. transferor if the basis of the property

Warehouse Withdrawals; Aircraft Fuel Supplies; Pipeline Transportation in Bond of Merchandise

Federal Register · Rule · Feb 22, 1996

Rosoff, Office of Regulations and Rulings, (202-482-7040). … the U.S. and any of its possessions, or between Hawaii and any other part of the U.S. or between Alaska and any other part of the U.S.

Agency Information Collection Activities; Submission for OMB Review; Comment Request

Federal Register · Notice · Nov 23, 2020

Branches and Agencies of Foreign Banks (FFIEC 002) and the Report of Assets and Liabilities of a Non-U.S. Branch that is Managed or Controlled by a U.S. Branch or Agency of a Foreign (Non-U.S.) … • For assistance in navigating www.reginfo.gov, please contact the Regulatory Information Service Center at (202) 482-7340.