Documents
Briefs, oral arguments, agency decisions and the Federal Register.
6,519 results
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Federal Register · Notice · Nov 21, 2017
information collection as required by the Paperwork Reduction Act of 1995 (PRA). … In its request, the bank must provide a clearly convincing demonstration of why any additional holding period is needed.
82 FR 55487Treasury DepartmentComptroller of the CurrencyFederal Register · Proposed Rule · Jul 8, 2016
with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … than an open enrollment period).
81 FR 44557Treasury DepartmentInternal Revenue ServiceCapital Adequacy: Deferred Tax Assets
Federal Register · Rule · Feb 10, 1995
Comments Received on the Proposed Rule--The comment period for the OCC's proposed rule closed on January 24, 1994. The OCC received a total of 17 comments on the proposed rule. … Regulatory Flexibility Act Pursuant to section 605(b) of the Regulatory Flexibility Act, it is hereby certified that this regulation will not have a significant economic impact on a substantial number
60 FR 7903Treasury DepartmentComptroller of the CurrencyLoans in Areas Having Special Flood Hazards
Federal Register · Rule · Jul 21, 2015
One commenter suggested that the Agencies withdraw this requirement for existing loans and allow a substantial period for compliance prospectively. … not be an overlap period.
80 FR 43216Treasury DepartmentComptroller of the CurrencyAdditional Guidance Regarding Limitation on Deduction for Business Interest Expense
Federal Register · Rule · Jan 19, 2021
Act. … Public comment period ends January 4, 2021.
86 FR 5496Treasury DepartmentInternal Revenue ServiceDefinition of Hyperinflationary Currency for Purposes of Section 988
Federal Register · Rule · Jan 3, 2001
Summary of Comments One comment was received in connection with the proposed change in the measurement of the base period under section 988. … It has also been determined that section 553(b) of the Administrative Procedures 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
66 FR 279Treasury DepartmentInternal Revenue ServiceLiquidity Coverage Ratio: Liquidity Risk Measurement, Standards, and Monitoring
Federal Register · Proposed Rule · Nov 29, 2013
and viewing the docket after the close of the comment period … Solicitation of Comments on Use of Plain Language VII. Regulatory Flexibility Act VIII. Paperwork Reduction Act IX. OCC Unfunded Mandates Reform Act of 1995 Determination I. Introduction A.
78 FR 71818Treasury DepartmentComptroller of the CurrencyRules, Policies, and Procedures for Corporate Activities; International Banking Activities
Federal Register · Rule · Dec 19, 2003
Shortening the time period to 30 days, the commenter said, would enable such notices to be processed in the same timeframe as applications by foreign banks to convert state offices to Federal offices. … The commenter said that section 102 of the Riegle-Neal Interstate Banking and Branching Efficiency Act of 1994, Pub. L.
68 FR 70691Treasury DepartmentComptroller of the CurrencyExclusion of Gain From Sale or Exchange of a Principal Residence
Federal Register · Rule · Dec 24, 2002
These regulations reflect changes to the law made by the Taxpayer Relief Act of 1997, as amended by the Internal Revenue Service Restructuring and Reform Act of 1998. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.
67 FR 78358Treasury DepartmentInternal Revenue ServiceRegulatory Capital Rule and Total Loss-Absorbing Capacity Rule: Eligible Retained Income
Federal Register · Rule · Oct 8, 2020
Congressional Review Act B. Paperwork Reduction Act C. Regulatory Flexibility Act D. Riegle Community Development and Regulatory Improvement Act of 1994 E. Use of Plain Language F. … OCC Unfunded Mandates Reform Act of 1995 I.
85 FR 63423Treasury DepartmentComptroller of the CurrencyFederal Register · Rule · Feb 24, 2014
Some commenters requested a rule permitting plans to impose a 90-day waiting period in addition to the 12-month measurement period, arguing that restricting the period to 13 months plus the time remaining … Commenters argued that, without coordination, the PHS Act section 2708 waiting period limitation could effectively require coverage to begin sooner than required under the rules implementing section 4980H
79 FR 10296Treasury DepartmentInternal Revenue ServiceEarnings Calculation for Returned or Recharacterized IRA Contributions
Federal Register · Proposed Rule · Jul 23, 2002
Notice 2000-39 also requested comments regarding the new method. The Service received comments on the new method which were generally favorable. … However, commentators provided a number of suggestions for improving the method, including: (1) Allowing a single computation period to be used in the case of multiple IRA contributions; (2) clarifying
67 FR 48067Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · May 24, 2021
ACTION: Request for information and comment; Extension of comment period. … The document stated that the comment period would close on June 1, 2021. The agencies have received requests to extend the comment period.
86 FR 27960Treasury DepartmentComptroller of the CurrencyFederal Register · Notice · Apr 29, 2008
Currently, the IRS is soliciting comments concerning Revenue Procedures 2002-39, 2006-45, 2006-46, Changes in Periods of Accounting. … annual accounting period is required.
73 FR 23307Treasury DepartmentInternal Revenue ServiceOperationsSuspicious Activity Reports and Other Reports and Statements
Federal Register · Rule · Feb 16, 1996
Many commenters expressed the view that the 10-year period for the retention of records was excessive, especially in light of the BSA's five-year record retention requirement, and recommended that the … Agencies reduce the period to five years.
61 FR 6100Treasury DepartmentThrift Supervision OfficeFederal Register · Proposed Rule · Nov 18, 1999
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.
64 FR 62997Treasury DepartmentInternal Revenue ServiceFederal Register · Proposed Rule · Jul 21, 2006
Reconciliation Act of 1990, the Technical and Miscellaneous Revenue Act of 1988, and the Tax Reform Act of 1986, which were enacted subsequent to adoption of the current regulations. … All comments will be available for public inspection and copying. A public hearing may be scheduled if requested in writing by a person who timely submits written comments.
71 FR 41377Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Apr 17, 2020
The docket may be viewed after the close of the comment period in the same manner as during the comment period. … The docket may be viewed after the close of the comment period in the same manner as during the comment period. Board: You may submit comments, identified by Docket No.
85 FR 21312Treasury DepartmentComptroller of the CurrencyAuthority to Release Levy and Return Property
Federal Register · Rule · Jan 3, 1995
The commentator's concern is unfounded. … the period of limitations.
60 FR 33Treasury DepartmentFederal Register · Rule · Jan 8, 2002
A commentator asked that the final regulations provide more specific guidance on what constitutes a substantial period of time. … occurring after that period.
67 FR 817Treasury DepartmentInternal Revenue Service
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