Documents

Section 467 Rental Agreements; Treatment of Rent and Interest Under Certain Agreements for the Lease of Tangible Property

Federal Register · Rule · May 18, 1999

regulations explicitly provide that the Commissioner may apply authorities other than section 467 and the regulations thereunder, such as section 446(b) clear-reflection-of-income principles, section 482 … deflation occurring over a period during the lease term and is determined consistently under a generally recognized index for measuring inflation or deflation (for example, the non-seasonally adjusted U.S

Consolidated Groups and Controlled GroupsIntercompany Transactions and Related Rules

Federal Register · Uncategorized Document · Apr 15, 1994

See also sections 269 (acquisitions to evade or avoid income tax) and 482 (allocations among commonly controlled taxpayers). … First, the $100 of combined income must be divided into foreign and U.S. source income portions.

Rules for Determining the Country of Origin of a Good for Purposes of Annex 311 of the NAFTA and Rules of Origin Applicable to Imported Merchandise; Rule and Proposed Rule

Federal Register · Rule · Jan 3, 1994

ADDRESSES: Written comments (preferably in triplicate) may be addressed to U.S. … Gethers, Office of Regulations and Rulings (202-482-6980).

Final Rules for Group Health Plans and Health Insurance Issuers Under the Newborns' and Mothers' Health Protection Act

Federal Register · Rule · Oct 20, 2008

The NAIC is a non-profit corporation established by the insurance commissioners of the 50 States, the District of Columbia, and the four U.S. territories. … Campbell, Assistant Secretary, Employee Benefits Security Administration, U.S. Department of Labor.

Purchase Price Allocations in Deemed and Actual Asset Acquisitions

Federal Register · Rule · Feb 13, 2001

220), qualified pension, profit-sharing, stock bonus and annuity plans (sections 401(a) and 403(a)), simplified employee pensions (section 408(k)), tax qualified stock option plans (sections 422 and 423 … Commissioner, 344 U.S. 6 (1952).

Unrelated Business Taxable Income Separately Computed for Each Trade or Business

Federal Register · Proposed Rule · Apr 24, 2020

Groetzinger, 480 U.S. 23, 27 (1987). … Commissioner, 105 F.3d 482 (9th Cir. 1997), affg, 104 T.C. 236 (1995) (following Service Bolt & Nut, 724 F.2d 519).

Economic Growth and Regulatory Paperwork Reduction Act of 1996 Amendments

Federal Register · Proposed Rule · Mar 14, 2016

The OCC receives a number of applications and notices for changes to permanent capital that arise solely from applying U.S. generally accepted accounting principles (GAAP). For example, U.S. … To satisfy this requirement, the proposal provides that a Federal savings association shall incorporate U.S.

Companies Holding Certificates of Authority as Acceptable Sureties on Federal Bonds and as Acceptable Reinsuring Companies

Federal Register · Notice · Jul 1, 2010

Other information pertinent to Federal sureties may be obtained from the U.S. … PHONE: (517) 482-6211 x-765. UNDERWRITING LIMITATION b/: $8,081,000.

Companies Holding Certificates of Authority as Acceptable Sureties on Federal Bonds and as Acceptable Reinsuring Companies

Federal Register · Notice · Jul 1, 2011

Other information pertinent to Federal sureties may be obtained from the U.S. … PHONE: (517) 482-6211 x-765. UNDERWRITING LIMITATION b/: $7,257,000.

Beneficial Ownership Information Reporting Requirements

Federal Register · Rule · Sep 30, 2022

See U.S. … See U.S.

Fiscal Service

Federal Register · Notice · Jul 1, 2009

Other information pertinent to Federal sureties may be obtained from the U.S. … PHONE: (517) 482-6211 x-765. UNDERWRITING LIMITATION b/: $8,324,000.

Companies Holding Certificates of Authority as Acceptable Sureties on Federal Bonds and as Acceptable Reinsuring Companies

Federal Register · Notice · Jul 1, 2015

Other information pertinent to Federal sureties may be obtained from the U.S. … PHONE: (517) 482-6211 x-7754. UNDERWRITING LIMITATION b/: $4,239,000.

Income Attributable to Domestic Production Activities

Federal Register · Proposed Rule · Nov 4, 2005

The IRS and Treasury Department further believe that the reference to section 482 principles in footnote 27 of the Conference Report reflects an intent to apply section 482 principles consistently … Comm'r , 326 U.S. 599 (1946)).

Description of Office, Availability and Release of Information, Contracting Outreach Program; Municipal Securities Dealers; Securities Exchange Act Disclosure Rules; Disclosure of Financial and Other Information by National Banks; Disclosure of Records

Federal Register · Proposed Rule · Mar 27, 1995

Subpart C also issued under 5 U.S.C. 301, 552; 12 U.S.C. 481, 482, 1821(o), 1821(t); 18 U.S.C. 641, 1905, 1906; 31 U.S.C. 9701. Subpart D also issued under 12 U.S.C. 1833e. … Ragen, 340 U.S. 462 (1951).

Companies Holding Certificates of Authority as Acceptable Sureties on Federal Bonds and as Acceptable Reinsuring Companies

Federal Register · Notice · Jul 8, 2016

Other information pertinent to Federal sureties may be obtained from the U.S. … PHONE: (517) 482-6211 x-7754. UNDERWRITING LIMITATION b/: $5,057,000.

Nonprocurement Debarment and Suspension

Federal Register · Rule · Jun 26, 1995

Phelan, III, 202-482-4115. … Roden, Assistant General Counsel for Administrative Proceedings, Office of General Counsel, U.S.

Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities

Federal Register · Rule · Jan 28, 2013

For purposes of this paragraph (a)(4)(i), a withholding agent is related to the payee or beneficial owner if it is related within the meaning of section 482. … The following rules also apply for purposes of this paragraph (a)(2)(vii)(B): §§ 1.1441-2(e)(2) (regarding when a payment is considered made in the case of income allocated under section 482); 1.1441-2

Basel III Conforming Amendments Related to Cross-References, Subordinated Debt and Limits Based on Regulatory Capital

Federal Register · Rule · Feb 28, 2014

approaches national bank or Federal savings association becomes subject to 12 CFR part 3 under § 3.1(f) must disclose that the holders of the instrument may be fully subordinated to interests held by the U.S … Subpart C also issued under 5 U.S.C. 301, 552; 12 U.S.C. 161, 481, 482, 484(a), 1442, 1462a, 1463, 1464, 1817(a)(2) and (3), 1818(u) and (v), 1820(d)(6), 1820(k), 1821(c), 1821(o), 1821(t), 1831m, 1831p

Purchase Price Allocations in Deemed Actual Asset Acquisitions

Federal Register · Proposed Rule · Aug 10, 1999

220), qualified pension, profit-sharing, stock bonus and annuity plans (sections 401(a) and 403(a)), simplified employee pensions (section 408(k)), tax qualified stock option plans (sections 422 and 423 … Commissioner, 344 U.S. 6 (1952).

Revisions to Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information Reporting Regulations.

Federal Register · Rule · May 22, 2000

by a U.S. … If the beneficial owner is a person related to the withholding agent within the meaning of section 482, the withholding certificate must also contain a representation that the beneficial owner will file