Documents

Assessment of Fees; National Banks; District of Columbia Banks

Federal Register · Rule · Dec 2, 1996

SUPPLEMENTARY INFORMATION: Background The OCC charters, regulates, and supervises approximately 2,800 national banks and 66 federal branches and agencies of foreign banks in the U.S., accounting … Section 5240 of the Revised Statutes (12 U.S.C. 481 and 482) authorizes the OCC to impose and collect assessments as necessary or appropriate (12 U.S.C. 482), but does not require the OCC to implement

Purchase Price Allocations in Deemed and Actual Asset Acquisitions

Federal Register · Rule · Jan 7, 2000

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).