Documents

Limitations on the Importation of Net Built-In Losses

Federal Register · Rule · Mar 28, 2016

One comment specifically related to the application of regulations under section 755; other comments related to the treatment of the transaction more generally, including under sections 1223 (holding periods … Accordingly, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required.

Application of Section 338 to Insurance Companies

Federal Register · Proposed Rule · Mar 8, 2002

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.

Disclosure of Relative Values of Optional Forms of Benefit

Federal Register · Rule · Dec 17, 2003

Section 417(a)(3) provides that a plan must provide to each participant, within a reasonable period before the annuity starting date (and consistent with such regulations as the Secretary may prescribe … Therefore, an analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required.

Reporting, Procedures and Penalties Regulations; Iraqi Sanctions Regulations; Foreign Terrorist Organizations Sanctions Regulations; Foreign Narcotics Kingpin Sanctions Regulations

Federal Register · Rule · Oct 28, 2003

One purpose of the FCPIA Act is to ensure that CMPs continue to maintain their deterrent effect through periodic cost-of-living based adjustments. … Additionally, advance notice, public comment, and delayed effectiveness are unnecessary because the regulations merely reflect adjustments in penalty rates required by law and do not substantively alter

Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Alcohol and Tobacco Tax and Trade Bureau Information Collection Requests

Federal Register · Notice · Jan 31, 2024

ACTION: Notice of Information Collection; request for comment. … The public is invited to submit comments on these requests. DATES: Comments should be received on or before March 1, 2024 to be assured of consideration.

Section 179 Elections

Federal Register · Rule · Aug 4, 2004

Section 1.179-5T(c)(1) establishes the time period during which a taxpayer may make or revoke a section 179 election on an amended Federal tax return. … of 1986 (100 Stat. 2085), the Technical and Miscellaneous Revenue Act of 1988 (102 Stat. 3342) and the Revenue Reconciliation Act of 1990 (104 Stat. 1388-400).

Funding Opportunity Title: Notice of Funds Availability (NOFA) Inviting Applications for the FY 2005 and FY 2006 Funding Rounds of the Bank Enterprise Award (BEA) Program

Federal Register · Notice · Sep 9, 2004

Baseline Period and Assessment Period Dates A BEA Program award is based on an Applicant's increases in Qualified Activities from the Baseline Period to the Assessment Period. … However, the Fund, in its sole discretion, may comment as to the consistency of a proposed instrument with the above-stated Equity-Like Loan characteristics.

Prohibition on the Use of Reputation Risk by Regulators

Federal Register · Rule · Apr 10, 2026

Commenters also alleged that the use of reputation risk violated the Administrative Procedure Act (APA). … through notice-and-comment procedures, and that agencies act within their statutory authority.

Unified Rule for Loss on Subsidiary Stock

Federal Register · Rule · Sep 17, 2008

This modification was made in response to a commentator's suggestion, based on the observation that capital loss carryovers have a significantly shorter expiration period and are therefore more likely … (6) Certain prior periods.

Notice of Funds Availability

Federal Register · Notice · Jan 30, 2009

Baseline Period and Assessment Period Dates A BEA Program award is based on an Applicant's increases in Qualified Activities from the Baseline Period to the Assessment Period. … However, the Fund, in its sole discretion, may comment as to the consistency of a proposed instrument with the above-stated Equity-Like Loan characteristics.

Mendocino Ridge Viticultural Area (95R-017P)

Federal Register · Rule · Oct 27, 1997

Comments No comments were received in response to Notice No. 848. … Paperwork Reduction Act The provisions of the Paperwork Reduction Act of 1995, 44 U.S.C.

Joint Report: Differences in Accounting and Capital Standards Among the Federal Banking Agencies as of December 31, 2013; Report to Congressional Committees

Federal Register · Notice · Sep 23, 2014

Title III of the Dodd-Frank Wall Street Reform and Consumer Protection Act, Public Law. 111-203, 124 Stat. 1376 (2010) (Dodd-Frank Act), transferred the powers, authorities, rights, and duties of the OTS … In 2012, the agencies published three notices of proposed rulemaking seeking public comment on the implementation of the Basel III capital standards, 4 a standardized approach for risk weighting assets

Previously Taxed Earnings and Profits and Related Basis Adjustments

Federal Register · Proposed Rule · Dec 2, 2024

ADDRESSES: Commenters are strongly encouraged to submit public comments electronically. … Regulatory Flexibility Act When an agency issues a rulemaking proposal, the Regulatory Flexibility Act (5 U.S.C. chapter 6) (RFA) requires the agency to prepare and make available for public comment

Treatment of Overall Foreign and Domestic Losses

Federal Register · Rule · Jun 22, 2012

on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … McMahon, Acting Assistant Secretary of the Treasury (Tax Policy). [FR Doc. 2012-15230 Filed 6-21-12; 8:45 am] BILLING CODE 4830-01-P

Savings and Loan Holding Company Rating System

Federal Register · Notice · Apr 9, 2007

ACTION: Notice and request for comment. … , and viewing the docket after the close of the comment period

Tax Return Preparers-Electronic Filing

Federal Register · Rule · Apr 24, 2003

on small entities, that the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … Pursuant to section 7805(f) of the Code, this temporary regulation will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business.

Democratic Republic of the Congo Sanctions Regulations

Federal Register · Rule · Nov 15, 2018

(a) United Nations Participation Act. … personal use, maintenance within any country including payment of living expenses and acquisition of goods or services for personal use, and arrangement or facilitation of such travel including nonscheduled air

Financial Crimes Enforcement Network; Confidentiality of Suspicious Activity Reports

Federal Register · Rule · Dec 3, 2010

Comments on the Notices—Overview and General Issues The comment period for the notices ended on June 8, 2009. … Due to the broad and varied topics raised during comment, the majority of comments are addressed in the section-by-section analysis, below. 9  All comments to the notices are available for public

Notice of Expiration of Conditional Exception to Bank Secrecy Act Regulations Relating to Orders for Transmittals of Funds by Financial Institutions

Federal Register · Rule · Nov 28, 2003

The Notice of Intent solicited comment on a number of issues relating to the operation of the CIF Exception. … imposed under Section 326 of the USA Patriot Act. 4  Consistent with the final rules issued under section 326 of the USA Patriot Act (Pub.

Calculating and Apportioning the Section 11(b)(1) Additional Tax under Section 1561 for Controlled Groups.

Federal Register · Rule · Dec 26, 2007

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. … Pursuant to section 7805(f) of the Internal Revenue Code, this regulation will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business