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Federal Register · Rule · Nov 8, 2011
a collection of information requirement, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … McMahon, Acting Assistant Secretary of the Treasury (Tax Policy). [FR Doc. 2011-28824 Filed 11-7-11; 8:45 am] BILLING CODE 4830-01-P
76 FR 69126Treasury DepartmentInternal Revenue ServiceRegulatory Capital Rule: Capital Simplification for Qualifying Community Banking Organizations
Federal Register · Rule · Nov 13, 2019
Paperwork Reduction Act B. Regulatory Flexibility Act C. Plain Language D. OCC Unfunded Mandates Reform Act of 1995 E. Riegle Community Development and Regulatory Improvement Act of 1994 F. … The agencies did not receive specific comments relating to the mechanics of the proposed grace period.
84 FR 61776Treasury DepartmentComptroller of the CurrencyFederal Register · Rule · Nov 9, 2007
The public comment period closed on September 18, 2006. … These commenters stated that, otherwise, the provision would prohibit other types of notices, such as those in periodic statements.
72 FR 63718Treasury DepartmentComptroller of the CurrencyFederal Register · Proposed Rule · Apr 1, 2004
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.
69 FR 17117Treasury DepartmentInternal Revenue ServiceProposed Renaming of the Yamhill-Carlton District Viticultural Area (2008R-305P)
Federal Register · Proposed Rule · Mar 4, 2010
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 … to “Yamhill-Carlton,” and the 2-year transition period.
75 FR 9831Treasury DepartmentAlcohol and Tobacco Tax and Trade BureauFederal Register · Proposed Rule · Jun 13, 2001
(Vol. 1) 1, 279, (the 1986 Act). … However, the IRS and Treasury Department will reconsider this testing period, as well as other comments received on the temporary regulations, to the extent similar comments are received on these proposed
66 FR 31850Treasury DepartmentInternal Revenue ServiceTax Treatment of Cafeteria Plans
Federal Register · Proposed Rule · Mar 23, 2000
These commentators suggested that if one spouse makes an election change during an open enrollment period, a corresponding change should be permitted for the other spouse. … In response to these comments, the new proposed regulations provide that a cafeteria plan may permit an employee to make an election change, during a period of coverage, corresponding with an open enrollment
65 FR 15587Treasury DepartmentInternal Revenue ServiceRehabilitation Credit Allocated Over a 5-Year Period
Federal Register · Rule · Sep 18, 2020
Two of the comments were supportive of the proposed regulations and did not provide any suggested revisions or additions. This summary of comments does not further address those comments. … The comment raised issues that the commenter believes the proposed regulations did not address.
85 FR 58266Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · Jun 14, 2021
You may review comments and other related materials that pertain to this information collection 1 following the close of the 30-day comment period for this notice by the following method: 1 … Description: Section 214 of the Fair and Accurate Credit Transactions Act of 2003 (FACT Act), 2 which added section 624 to the Fair Credit Reporting Act (FCRA), 3 generally prohibits a person
86 FR 31578Treasury DepartmentComptroller of the CurrencyInteragency Guidance on Nontraditional Mortgage Product Risks
Federal Register · Notice · Oct 4, 2006
Moreover, many commenters opposed assuming a fully amortizing payment for interest-only loans with extended interest-only periods. … • Section 5 of the Federal Trade Commission Act (FTC Act).
71 FR 58609Treasury DepartmentComptroller of the CurrencyFederal Register · Rule · Feb 4, 2003
Comments on the December 5, 1997 Interim Rule By the close of the April 6, 1998 comment period, the Fund received no comments on the December 5, 1997 interim rule. III. … (5) Administrative Procedure Act The Fund is promulgating this revised interim rule without opportunity for prior public comment pursuant to the Administrative Procedure Act (APA), 5 U.S.C. 553, because
68 FR 5717Treasury DepartmentCommunity Development Financial Institutions FundInteragency Policy Statement on Allowances for Credit Losses
Federal Register · Proposed Rule · Oct 17, 2019
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.
84 FR 55510Treasury DepartmentComptroller of the CurrencySource of Compensation for Labor or Personal Services
Federal Register · Rule · Jul 14, 2005
with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)) under control number 1545-1900. … Comments requested additional guidance in the area of equity based compensation, particularly with respect to stock options, that relate to services performed over a period of more than one year.
70 FR 40663Treasury DepartmentInternal Revenue ServiceMixed Straddles; Straddle-by-Straddle Identification Under Section 1092
Federal Register · Rule · Jul 18, 2014
Both the time period before a position becomes part of an identified mixed straddle and the time period after the identified mixed straddle is created are implicated by this comment. … on small entities, the Regulatory Flexibility Act (5 U.S.C.
79 FR 41886Treasury DepartmentInternal Revenue ServiceSyndicated Conservation Easement Transactions as Listed Transactions
Federal Register · Rule · Oct 8, 2024
Section 605 of the SECURE 2.0 Act The SECURE 2.0 Act of 2022 (SECURE 2.0 Act), enacted as Division T of the Consolidated Appropriations Act, 2023, Public Law 117-328, 136 Stat. 4459 (December 29, 2022 … The commenters noted that section 605 of the SECURE 2.0 Act is prospective only.
89 FR 81341Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Dec 16, 2015
The comment period must be sufficient to ensure a meaningful level of public input and in no case can be less than 30 days. … As with the comment period described above, the length of the comment period should reflect the complexity of the proposal and in no case can be less than 30 days. Dated: December 8, 2015.
80 FR 78131Treasury DepartmentHealth and Human Services DepartmentProposed Agency Information Collection Activities; Comment Request
Federal Register · Notice · Feb 8, 2011
At the end of the comment period, the comments and recommendations received will be analyzed to determine the extent to which the agencies should modify the proposal for savings associations to convert … The agencies carefully weighed these comments before making the decision to propose eliminating Schedule CMR beginning with the March 2012 reporting period.
76 FR 7082Treasury DepartmentComptroller of the CurrencyEffect of the Family and Medical Leave Act on the Operation of Cafeteria Plans
Federal Register · Rule · Oct 17, 2001
SUMMARY: This document contains final regulations relating to cafeteria plans that reflect changes made by the Family and Medical Leave Act of 1993 (Act). … Commentators requested clarification regarding whether employers are required to obtain elections from employees who are on FMLA leave when an open enrollment period occurs.
66 FR 52675Treasury DepartmentInternal Revenue ServicePremium Tax Credit Regulation VI
Federal Register · Rule · Dec 19, 2016
The commenter notes that the date the appeal premium payment period begins under the proposed regulations (the date of the appeals decision) is different from the date the period begins under 45 CFR 155.400 … than an open enrollment period).
81 FR 91755Treasury DepartmentInternal Revenue ServiceAgency Information Collection Activities; Submission for OMB Review; Comment Request
Federal Register · Notice · Feb 14, 2019
The comment period for the September 2018 notice ended on November 27, 2018. … The comment period for the September 2018 notice ended on November 27, 2018.
84 FR 4131Treasury DepartmentComptroller of the Currency
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