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Allocations of Depreciation Recapture Among Partners in a Partnership
Federal Register · Rule · Aug 20, 1997
Changes in Response to Comments In response to comments, the regulations clarify the effect of curative and remedial allocations on the partners' shares of depreciation or amortization from contributed … Dolan, Acting Commissioner of Internal Revenue. Approved: July 8, 1997. Donald C. Lubick, Acting Assistant Secretary of the Treasury.
62 FR 44214Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Oct 13, 2017
Public comments were submitted in response to the RFI, during a comment period that closed on September 20, 2016. … of these interim final rules with comment period.
82 FR 47792Treasury DepartmentInternal Revenue ServiceFederal Register · Proposed Rule · Feb 18, 2015
SUMMARY: The Department of the Treasury invites public comments with regard to future guidance required to implement provisions of the Multiemployer Pension Reform Act of 2014, Division O of the Consolidated … How long should the comment period last? 8. With respect to the section 432(e)(9)(H) participant vote, what issues arise in connection with: a.
80 FR 8578Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Nov 4, 2019
Law 107-56 (USA PATRIOT Act). … During periods of heightened sanctions pressures, Iran has relied heavily on third-country exchange houses and trading companies to move funds to evade sanctions.
84 FR 59302Treasury DepartmentFinancial Crimes Enforcement NetworkFederal Register · Rule · Dec 28, 2012
These inflation adjustments were made pursuant to the Inflation Adjustment Act, 28 U.S.C. 2461 note, which requires the OCC, as well as other Federal agencies with CMP authority, periodically to evaluate … Procedural Issues Notice and Comment Procedure Under the Administrative Procedure Act (APA), the requirement to provide public notice and an opportunity for comment does not apply if the agency finds
77 FR 76354Treasury DepartmentComptroller of the CurrencyActivities and Operations of National Banks and Federal Savings Associations
Federal Register · Rule · Dec 22, 2020
The OCC agrees with the commenter that it would be helpful to clarify that a bank may retain an interest in a SBIC during its wind-down period. … The OCC received five comments on this requirement. Three commenters requested clarification that the 15-year holding period for LIHTC investments would not violate the limited tenure requirement.
85 FR 83686Treasury DepartmentComptroller of the CurrencyFederal Register · Rule · Aug 16, 2010
Alternatively, commenters requested that documentation and records maintained consistent with section 326 of the USA PATRIOT Act (“Patriot Act”), 31 U.S.C. 5318(l), should satisfy the documentation requirements … The final regulations also provide a grace period after account opening to collect documentation by applying the grace period rules of § 1.6049-5(d)(2)(ii) if the participating payee has only a foreign
75 FR 49821Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Sep 19, 2022
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
87 FR 57254Treasury DepartmentComptroller of the CurrencyProposed Information Collections; Comment Request (No. 71)
Federal Register · Notice · Aug 24, 2018
burden, invite the general public and other Federal agencies to comment on the proposed or continuing information collections listed below in this notice, as required by the Paperwork Reduction Act of … , and beer using quarterly or annual return periods, provided that such taxes are paid on a deferred basis and, with respect to distilled spirits and wine, the products are for nonindustrial use.
83 FR 42975Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauSubmission to OMB for Review; Comment Request
Federal Register · Notice · Jul 13, 1998
DEPARTMENT OF THE TREASURY Submission to OMB for Review; Comment Request July 1, 1998. … The Department of Treasury has submitted the following public information collection requirement(s) to OMB for review and clearance under the Paperwork Reduction Act of 1995, Public Law 104-13.
63 FR 37623Treasury DepartmentTreatment of Overall Foreign and Domestic Losses
Federal Register · Proposed Rule · Dec 21, 2007
Changes to the applicable law were made by the American Jobs Creation Act of 2004, as corrected by 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.
72 FR 72646Treasury DepartmentInternal Revenue ServiceGuidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock
Federal Register · Rule · Mar 4, 2011
The IRS and the Treasury Department did not receive written comments from the public during the prescribed comment period and no public hearing was requested or held. … (B) Prior periods.
76 FR 11956Treasury DepartmentInternal Revenue ServiceOpen Meeting of the Advisory Committee on Risk-Sharing Mechanisms
Federal Register · Notice · Jul 13, 2017
Electronic Statements • Send electronic comments to ACRSM@treasury.gov. … Tentative Agenda/Topics for Discussion: This is the third periodic meeting of the Committee in 2017.
82 FR 32443Treasury DepartmentOpen Meeting of the Federal Advisory Committee on Insurance
Federal Register · Notice · Sep 3, 2019
Statements • Send electronic comments to faci@treasury.gov. … Tentative Agenda/Topics for Discussion: This is the third periodic meeting of the Committee in 2019.
84 FR 46096Treasury DepartmentProposed Agency Information Collection Activities; Comment Request
Federal Register · Notice · Oct 2, 1997
ACTION: Notice and request for comment. ----------------------------------------------------------------------- SUMMARY: In accordance with the requirements of the Paperwork Reduction Act of 1995 (44 … At the end of the comment period, the comments and recommendations received will be analyzed to determine the extent to which the FFIEC should modify the proposed revisions prior to giving its final approval
62 FR 51715Treasury DepartmentComptroller of the CurrencyFederal Register · Notice · Aug 10, 2015
information collection, as required by the Paperwork Reduction Act of 1995 (PRA). … Section 3.206(b)(3) requires national banks and federal savings associations to have policies and procedures that describe how they determine the period of significant financial stress used to calculate
80 FR 47987Treasury DepartmentComptroller of the CurrencyAdministrative Offset Under Reciprocal Agreements With States
Federal Register · Rule · Nov 3, 2009
Discussion of Comments and Results of the Pilot Public Comments FMS received comments from one association of auditors, comptrollers, and treasurers. … Procedural Analysis Administrative Procedures Act FMS has determined that good cause exists to make this final rule effective upon publication without providing the 30-day period between publication
74 FR 56719Treasury DepartmentFiscal ServiceApproval of Grape Variety Names for American Wines
Federal Register · Rule · Oct 27, 2011
SUPPLEMENTARY INFORMATION: Background TTB Authority Section 105(e) of the Federal Alcohol Administration Act (FAA Act), 27 U.S.C. 205(e), authorizes the Secretary of the Treasury to prescribe regulations … Regulatory Flexibility Act TTB certifies under the provisions of the Regulatory Flexibility Act (5 U.S.C. 601 et seq. ) that this final rule will not have a significant economic impact on a substantial
76 FR 66625Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauSubmission for OMB Review; Comment Request
Federal Register · Notice · Mar 29, 2000
DEPARTMENT OF THE TREASURY Submission for OMB Review; Comment Request March 22, 2000. … Description: ATF F 5130.9 is a periodic report filed by brewers to account for taxable commodities. For this reason, ATF F 5130.9 is a method to protest tax revenue.
65 FR 16687Treasury DepartmentFederal Register · Rule · Jul 21, 1999
Certain commentators had asserted that there were wide variances in the type and amount of such reasonable expense allowances within and between districts. … Pursuant to section 7805(f) of the Internal Revenue Code, these temporary regulations will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact
64 FR 39020Treasury DepartmentInternal Revenue Service
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