Documents

Income Inclusion When Lessee Treated as Having Acquired Investment Credit Property

Federal Register · Rule · Jul 19, 2019

The commenter suggested that the “basis reduction election” be permitted after the recapture period when a lease termination occurs or when an ultimate credit claimant disposes of their entire interest … Section 47(a) was amended by section 13402 of the Tax Cuts and Jobs Act, Public Law 115-97, 131 Stat. 2054, 2134 (TCJA).

Catch-Up Contributions

Federal Register · Rule · Sep 16, 2025

Other commenters requested an extension of the administrative transition period provided under Notice 2023-62. … ratably over the remaining 21 pay periods.)

Electronic Funds Transfer of Depository Taxes

Federal Register · Proposed Rule · Aug 23, 2010

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.

Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]

Federal Register · Rule · Jan 2, 2002

Act of 1988 (the 1988 Act) (Public Law 100-647, 102 Stat. 3342, 3400-01), amended the Internal Revenue Code (Code) to repeal the General Utilities doctrine. … In addition, some commentators requested that the exception be expanded to cover periods longer than one taxable year.

Terrorism Risk Insurance Program; Certification

Federal Register · Rule · Dec 7, 2016

A rule requiring that a certification decision be made within any specified time period keyed to the occurrence of an act could force the Secretary to make a decision without all of the relevant information … Therefore, Treasury can and has identified a time period of 30 days during which this action can be expected to occur.

Special Enrollment Examination User Fee for Enrolled Agents

Federal Register · Proposed Rule · Jan 26, 2016

DATES: Written or electronic comments must be received by February 24, 2016. … A period of 10 minutes will be allocated 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.

2018 Data Call Under the Terrorism Risk Insurance Program

Federal Register · Notice · Apr 5, 2018

for the 2018 TRIP Data Call for the reporting period from January 1, 2017 to December 31, 2017. … Reauthorization Act  3 (Section 111) requires the Secretary of the Treasury (Secretary) to perform periodic analyses of certain matters concerning the Program.

Imposition of Special Measure Against FBME Bank Ltd., Formerly Known as the Federal Bank of the Middle East Ltd., as a Financial Institution of Primary Money Laundering Concern

Federal Register · Rule · Mar 31, 2016

The re-opened comment period closed on January 26, 2016. III. … Other Comments Received From the Public During Both Comment Periods FinCEN received three comments in addition to the comment received from FBME during the initial comment period that opened on July 22

Management of Federal Agency Disbursements

Federal Register · Rule · Feb 21, 2024

One agency commenter also commented on the new agency waiver request requirement. … Unfunded Mandates Act of 1995 Section 202 of the Unfunded Mandates Reform Act of 1995, 2 U.S.C. 1532 (Unfunded Mandates Act), requires that the agency prepare a budgetary impact statement before promulgating

Information Reporting for Discharges of Indebtedness

Federal Register · Rule · Jan 4, 1996

The final regulations reflect changes to the Internal Revenue Code of 1986 (Code) made by section 13252 of the Omnibus Budget Reconciliation Act of 1993 (the Act). … with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545-1419.

Agency Disapproval of Directors and Senior Executive Officers of Savings Associations and Savings and Loan Holding Companies

Federal Register · Proposed Rule · Mar 27, 1998

DATES: Comments must be received on or before May 26, 1998. … If the filer does not act within the specified period, the OTS may treat the notice as withdrawn or review the notice based on the provided information.

Provisions Pertaining to Certain Investments in the United States by Foreign Persons

Federal Register · Rule · Oct 11, 2018

The revision to the timing of the review period, extending the period from 30 days to 45 days, is consistent with FIRRMA. … Section 709(b)(3) of the DPA also provides that all comments received during the public comment period be considered and the publication of the final regulation contain written responses to such comments

Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Investment Securities

Federal Register · Notice · May 16, 2024

SUMMARY: The OCC, as part of its continuing effort to reduce paperwork and respondent burden, invites comment on a continuing information collection as required by the Paperwork Reduction Act of 1995 … You may review comments and other related materials that pertain to this information collection following the close of the 30-day comment period for this notice by the method set forth in the next bullet

Cuban Assets Control Regulations

Federal Register · Rule · Sep 8, 2009

Pursuant to Section 620 of the Appropriations Act, which amended section 910(a) of the Trade Sanctions Reform and Export Enhancement Act of 2000 (22 U.S.C. 7209(a)), new paragraph (e) contains a general … For a list of authorized U.S. remittance service providers other than depository institutions, see Authorized Providers of Air, Travel and Remittance Forwarding Services to Cuba available from OFAC's Web

Regulatory Capital Rule: Eligible Retained Income

Federal Register · Rule · Mar 20, 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.

Limitations on Corporate Net Operating Loss

Federal Register · Uncategorized Document · Jun 22, 1994

with the Paperwork Reduction Act (44 U.S.C. 3504(h)) under control number 1545-1381. … It has also been determined that section 553(b) of the Administrative Procedure 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,

Simplification of Entity Classification Rules

Federal Register · Proposed Rule · May 13, 1996

in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507). … [[Page 21994]] A period of 10 minutes will be allotted to each person for making comments.

Proposed Collection; Comment Request for Regulation Project

Federal Register · Notice · Feb 14, 2007

on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Currently, the IRS is soliciting comments concerning an existing final regulation, REG-106917-99 (TD 8996), Changes in Accounting Periods (§§ 1.441-2, 1.442-1, and 1.1378-1).

Proposed Collection; Comment Request For Regulation Project

Federal Register · Notice · Mar 3, 2004

on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Pub. … Currently, the IRS is soliciting comments concerning an existing final regulation, REG-106917-99 (TD 8996), Changes in Accounting Periods (§§ 1.441-2, 1.442-1, and 1.1378-1).

Administrative Wage Garnishment

Federal Register · Rule · May 6, 1998

One commenter suggested that the rule exempt private collection professionals acting on behalf of agencies from the liability provisions of the Fair Debt Collection Practices Act (FDCPA), 15 U.S.C. 1692 … NPRM Sec. 285.11(i) Amounts Withheld Two commenters recommended clarifying the impact of the Consumer Credit Protection Act's (CCPA) minimum disposable pay requirement on the wage garnishment provisions