Documents

Submission for OMB Review; Comment Request

Federal Register · Notice · Apr 30, 2015

DATES: Comments should be received on or before June 1, 2015 to be assured of consideration. … This information is required to ensure that an election to relinquish a carryback period is properly documented, and will be used for that purpose.

Responsible Alternative Mortgage Lending

Federal Register · Proposed Rule · Apr 5, 2000

DATES: Comments must be received on or before July 5, 2000. … OTS has periodically conducted comprehensive reviews of its lending and investment regulations to ensure that they enhance safe and sound lending, implement statutory requirements, protect consumers, minimize

Capital Gains, Installment Sales, Unrecaptured Section 1250 Gain

Federal Register · Rule · Aug 23, 1999

Appropriations Act of 1999. … No comments were received from the public in response to the notice of proposed rulemaking. No public hearing was requested or held.

Technical Amendments to the Customs Regulations

Federal Register · Rule · Dec 7, 1995

-------------------------------------------------------- SUMMARY: This document makes various minor technical changes and corrections to the Customs Regulations, in accordance with Customs policy of periodically … Inapplicability of Public Notice and Comment and Delayed Effective Date Requirements, the Regulatory Flexibility Act, and Executive Order 12866 Because the amendments merely conform to existing law

Guidance Under Subpart F Relating to Partnerships

Federal Register · Rule · Jul 23, 2002

of information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … Paragraph (c)(1)(iv) is amended by removing the period at the end and adding “; and” in its place. 4. Paragraph (c)(1)(v) is added.

Proposed Establishment of the Ballard Canyon Viticultural Area

Federal Register · Proposed Rule · Jan 16, 2013

SUPPLEMENTARY INFORMATION: Background on Viticultural Areas 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 … The Alcohol and Tobacco Tax and Trade Bureau (TTB) administers the FAA Act pursuant to section 1111(d) of the Homeland Security Act of 2002, codified at 6 U.S.C. 531(d).

Changes in Computing Depreciation

Federal Register · Rule · Jan 2, 2004

Pursuant to section 7805(f) of the Code, these temporary regulations will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business … than a 7-year recovery period.

Stock Benefit Plans in Mutual-to-Stock Conversions and Mutual Holding Company Structures

Federal Register · Proposed Rule · Jul 20, 2006

Each such Minority Stock Issuance would start a new one-year period. … Solicitation of Comments A. Solicitation of Comments on the Proposed Amendments OTS is requesting comment on all aspects of the proposed regulation.

Disregarded Entities and the Indoor Tanning Services Excise Tax

Federal Register · Rule · Jun 25, 2012

Thus, for such periods, the owner of a disregarded entity will be treated as satisfying its obligations with respect to the indoor tanning services excise tax if those obligations are satisfied either: … Pursuant to section 7805(f) of the Code, this regulation has been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business.

Uniform Capitalization of Interest Expense in Safe Harbor Sale and Leaseback Transactions

Federal Register · Rule · May 20, 2004

In general, section 263A(f) only requires the capitalization of interest that is paid or incurred during the production period of certain property (referred to as designated property). … Pursuant to section 7805(f) of the Code, these temporary regulations will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on their impact on small business

Consolidated Groups and Controlled GroupsIntercompany Transactions and Related Rules

Federal Register · Uncategorized Document · Apr 15, 1994

Reduction Act of 1980 (44 U.S.C. 3504(h)). … It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) and the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply to these regulations, and,

Treatment of a Stapled Foreign Corporation Under Sections 269B and 367(b)

Federal Register · Proposed Rule · Sep 7, 2004

of information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … 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.

Timely Mailing Treated as Timely Filing/Electronic Postmark

Federal Register · Rule · Jan 15, 1999

information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … Pursuant to section 7805(f) of the Internal Revenue Code, these regulations will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on their impact on small

Loss Limitation Rules

Federal Register · Rule · Mar 3, 2005

with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)) under control number 1545-1774. … The IRS and Treasury Department have studied and are continuing to study those comments.

Disclosure of Information to State Officials Regarding Tax-Exempt Organizations

Federal Register · Proposed Rule · Mar 15, 2011

It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) and the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply to the proposed regulations … All comments will be available for public inspection and copying. A public hearing will be scheduled if requested in writing by any person who timely submits written comments.

Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles

Federal Register · Proposed Rule · Sep 10, 2003

may be due in later periods. 2. … 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.

Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service Information Collection Requests

Federal Register · Notice · Dec 28, 2021

The public is invited to submit comments on these requests. DATES: Comments must be received on or before January 27, 2022. … Description: Internal Revenue Code (IRC), Section 6501(d); Request For Prompt Assessment; any tax for which return is required in the case of a decedent, or by his estate during the period of administration

Rules for Certain Rental Real Estate Activities

Federal Register · Rule · Dec 22, 1995

with the Paperwork Reduction Act (44 U.S.C. 3504(h)) under control number 1545-AS38. … It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) and the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply to these regulations, and,

Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests

Federal Register · Rule · Aug 10, 2011

No written comments responding to the notice of proposed rulemaking by cross reference to temporary regulations were received and, thus, no hearing was held. … information requirement on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Class 9 Bonded Warehouse Procedures

Federal Register · Proposed Rule · Jan 16, 2008

DATES: Comments must be received on or before March 17, 2008. … Regulatory Flexibility Act CBP has prepared this section to examine the impacts of the proposed rule on small entities as required by the Regulatory Flexibility Act (“RFA”, See 5 U.S.C. 601-612)