Documents

Indirect Stock Transfers and the Coordination Rule Exceptions; Transfers of Stock or Securities in Outbound Asset Reorganizations

Federal Register · Rule · Mar 22, 2016

The Treasury Department and the IRS received one comment regarding the remaining exceptions to the coordination rule. … Thus, the 2013 temporary regulations are not clarified in response to this comment.

Reorganizations Under Section 368(a)(1)(F); Section 367(a) and Certain Reorganizations Under Section 368(a)(1)(F)

Federal Register · Rule · Sep 21, 2015

These questions can become more pronounced if the transaction intended to qualify as an F reorganization is composed of a series of steps occurring over a period of days or weeks. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Covered Asset Acquisitions

Federal Register · Rule · Dec 7, 2016

Section 901(m) Section 212 of the Education Jobs and Medicaid Assistance Act (EJMAA), enacted on August 10, 2010 (Public Law 111-226), added section 901(m) to the Code. … This is the basis difference in the RFA for the period to which the temporary regulations apply. V.

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

Federal Register · Rule · May 7, 2009

For applicability of the Regulatory Flexibility Act please refer to the cross-referenced notice of proposed rulemaking published elsewhere in this Federal Register. … Knight, Jr., Acting General Counsel of the Treasury. [FR Doc. E9-10111 Filed 5-1-09; 4:15 pm] BILLING CODE 4830-01-P

Reduction of Tax Attributes Due to Discharge of Indebtedness

Federal Register · Rule · Jul 18, 2003

described in section 381 is consistent with the policies underlying sections 108 and 1017 and the corporate reorganization provisions, including “deferring, but eventually collecting within a reasonable period … 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

Guidance Regarding Foreign Base Company Sales Income

Federal Register · Rule · Dec 29, 2008

information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … Direction and oversight of manufacturing and quality control through periodic visits. (i) Facts. FS, a controlled foreign corporation, purchases raw materials from a related person.

Disclosure of Return Information by Certain Officers and Employees for Investigative Purposes

Federal Register · Rule · Jul 10, 2003

Section 1 of that Act enacted into law H.R. 5662, the Community Renewal Tax Relief Act of 2000. … The notices of lien and levy contained the taxpayer's name, social security number, amount of outstanding liability, and the tax period and type of tax involved.

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

Federal Register · Rule · Jun 12, 2000

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.

Privacy Act of 1974, as Amended

Federal Register · Notice · Nov 15, 2011

DATES: Comments must be received no later than December 15, 2011. … Comments will be available for inspection and copying in the Freedom of Information Reading Room (Room 1621), at the above address.

Exportation of Liquors; Recodification of Regulations; Administrative Changes Due to the Homeland Security Act of 2002

Federal Register · Rule · Jan 27, 2004

Regulatory Flexibility Act Because no notice of proposed rulemaking is required for this rule under the Administrative Procedure Act (5 U.S.C. 553), the provisions of the Regulatory Flexibility Act … Administrative Procedure Act Because this final rule merely makes technical amendments to improve the organization of the regulations, no notice of proposed rulemaking and public comment period is required

Reorganization of Title 27, Code of Federal Regulations

Federal Register · Rule · Jan 24, 2003

Regulatory Flexibility Act Because no notice of proposed rulemaking is required for this rule under the Administrative Procedure Act (5 U.S.C. 553), the provisions of the Regulatory Flexibility Act … Administrative Procedure Act Because this final rule merely makes technical amendments to improve the organization of the regulations, no notice of proposed rulemaking and public comment period is required

Guidance Under Section 1502; Application of Section 108 to Members of a Consolidated Group

Federal Register · Rule · Sep 4, 2003

Comments are requested regarding whether such a rule should be adopted and the appropriate scope of such a rule. … (6) Certain prior periods.

Privacy Act of 1974; System of Records

Federal Register · Notice · Feb 19, 2002

Other records are updated periodically and maintained as long as needed. … Categories of records in the system: Congressional Committee or OMB request for Treasury views on proposed legislation, plus comments on proposal from offices or bureaus of Treasury, plus the Internal

Privacy Act of 1974, as Amended; System of Records

Federal Register · Notice · Dec 10, 2001

Categories of records in the system: General inquiries and comments from the general public. Authority for maintenance of the system: 31 U.S.C. 330. … as potentially dangerous taxpayers through application of the above criteria, but who have demonstrated a clear propensity toward violence through act(s) of violent behavior within the five-year period

Alphabetical Listing of Blocked Persons, Specially Designated Nationals, Specially Designated Terrorists, Specially Designated Global Terrorists, Foreign Terrorist Organizations, and Specially Designated Narcotics Traffickers

Federal Register · Rule · May 27, 2004

This appendix is periodically amended to reflect the names of individuals and entities added to, or removed from, the list. … Because no notice of proposed rulemaking is required for this rule, the Regulatory Flexibility Act (5 U.S.C. 601-612) does not apply.

Burmese Sanctions Regulations

Federal Register · Rule · May 21, 1998

Paperwork Reduction Act As authorized in the APA, the Regulations are being issued without prior notice and public comment procedure. … Subpart I--Paperwork Reduction Act Sec. 537.901 Paperwork Reduction Act notice.

Modification of Treasury Regulations Pursuant to Section 939A of the Dodd-Frank Wall Street Reform and Consumer Protection Act

Federal Register · Rule · Jul 6, 2011

SUPPLEMENTARY INFORMATION: Background Section 939A(a) of the Dodd-Frank Wall Street Reform and Consumer Protection Act, Public Law 111-203 (124 Stat. 1376 (2010)), (the “Dodd-Frank Act”), requires … Pursuant to section 7805(f) of the Code, these regulations have been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on their impact on small business.

Termination of Puerto Rico and Possession Tax Credit; New Lines of Business Prohibited

Federal Register · Rule · Aug 19, 1998

These temporary regulations reflect changes made by the Small Business Job Protection Act of 1996. … However, the section provides grandfather rules under which a corporation that is an existing credit claimant would be eligible to claim credits for a transition period.

Guidance Under Section 1502; Application of Section 108 to Members of a Consolidated Group

Federal Register · Rule · Mar 22, 2005

Accordingly, a regulatory flexibility analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required. … (h) * * * (6) Certain prior periods.

Supplemental Standards of Ethical Conduct for Employees of the Department of the Treasury

Federal Register · Rule · Nov 6, 2014

See 57 FR 35006-35067, as corrected at 57 FR 48557, 57 FR 52483, and 60 FR 51167, with additional grace period extensions for certain existing provisions at 59 FR 4779-4780, 60 FR 6390-6391, and 60 FR … the USA PATRIOT Act, 2 Titles IV, VIII and XI of the Homeland Security Act of 2002 (Homeland Security Act), 3 Title I of the Emergency Economic Stabilization Act of 2008 (EESA), 4 and Title