Documents

Passthrough of Items of an S Corporation to its Shareholders

Federal Register · Rule · Dec 22, 1999

The commentator stated that although the Small Business Job Protection Act of 1996 (1996 Act) changed the order of the adjustments to the basis of a share of stock, the 1996 Act did not change the order … , at least on an elective basis, for the period beginning from the effective date of the 1996 Act and ending on the effective date of the final regulations.

Obligations of States and Political Subdivisions

Federal Register · Rule · Jan 18, 2001

Need for Temporary Regulations and Request for Public Comments Congress passed the Energy Policy Act of 1992 to encourage restructuring of the electric power industry. … in the election during and after that period.

PATH Act Changes to Section 1445

Federal Register · Rule · Feb 19, 2016

This document also requests comments on certain other aspects of the PATH Act that apply to dispositions of, and distributions with respect to, USRPIs. … Because these regulations merely conform the regulations to certain changes made by the PATH Act, and update certain mailing addresses, prior notice and public comment is unnecessary.

Continuation Coverage Requirements Applicable to Group Health Plans

Federal Register · Proposed Rule · Feb 3, 1999

Act of 1988, the Omnibus Budget Reconciliation Act of 1989, the Omnibus Budget Reconciliation Act of 1990, the Small Business Job Protection Act of 1996, and the Health Insurance Portability and Accountability … Act of 1996.

Awards of Attorney's Fees and Other Costs Based Upon Qualified Offers

Federal Register · Rule · Dec 29, 2003

End of Qualified Offer Period One commentator suggested that if a case is removed from the trial calendar within 30 days of the trial date, the period for making a qualified offer should be reopened. … qualified offer is made in order that the government may act expeditiously on the offer.

Trump Accounts Contribution Pilot Program

Federal Register · Proposed Rule · Mar 9, 2026

the online instructions for submitting comments. … to the Regulatory Flexibility Act (5 U.S.C. chapter 6).

Risk-Based Capital Guidelines: Market Risk

Federal Register · Rule · Aug 30, 2012

Several commenters requested extensions of the comment period citing the complexity of the December 2011 amendment and resulting difficulty of assessing its impact in the time period given as well as the … considerable burden faced by banks in evaluating various regulations related to the Dodd-Frank Act within similar time periods.

Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m)

Federal Register · Rule · Mar 31, 2015

These commenters reasoned that a transition period is appropriate because a plan providing for an aggregate share limit (but not an explicit per-employee share limitation) arguably satisfies the per-employee … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Penalties for False Drawback Claims

Federal Register · Rule · Jan 25, 2000

The prescribed public comment period closed on November 30, 1998. Discussion of Comments Seven commenters responded to the solicitation of comments contained in the Notice of Proposed Rulemaking. … (b) Repetitive Violations Outside 3-Year Period.

Tax Treatment of Cafeteria Plans

Federal Register · Rule · Mar 23, 2000

Commentators suggested that these rules were too restrictive. … Other Changes Some commentators requested that the regulations prescribe a period of time by which election changes, as a result of a change in status, should be made.

Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Fiduciary Activities

Federal Register · Notice · Oct 22, 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

Addition of American Single Malt Whisky to the Standards of Identity for Distilled Spirits

Federal Register · Rule · Dec 18, 2024

Comments Received The comment period for Notice No. 213 closed on September 27, 2022. TTB received 158 comments in response to Notice No. 213. … (d) Transition period.

Financial Crimes Enforcement Network; Proposed Amendments to the Bank Secrecy Act Regulations-Exemptions From the Requirement To Report Transactions in Currency; Comment Request

Federal Register · Proposed Rule · Apr 24, 2008

Please submit comments by one method only. … The Money Laundering Suppression Act sought to reduce, within a reasonable period of time, the number of reports required to be filed in the aggregate by depository institutions pursuant to section 5313

Source of Compensation for Labor or Personal Services

Federal Register · Proposed Rule · Jan 21, 2000

It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. … 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.

Liquidity Coverage Ratio Rule: Treatment of Certain Emergency Facilities

Federal Register · Rule · May 6, 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.

Guidance Under Section 529A: Qualified ABLE Programs

Federal Register · Rule · Nov 19, 2020

(2) Additional period. … (6) Access period.

AJCA Modifications to the Section 6011 Regulations

Federal Register · Rule · Aug 3, 2007

One commentator recommended that the 10 day period be extended to 30 days and the 45 day disclosure period be extended to 90 days. … With respect to the date the disclosure period begins, two commentators commented that the disclosure period should begin on the date the taxpayer receives the timely Schedule K-1.

Rules Governing Availability of Information

Federal Register · Proposed Rule · Jun 19, 2002

Civil Penalties Proceedings Under the Kingpin Act. … Regulatory Flexibility Act, Paperwork Reduction Act, and Executive Order 12866 Pursuant to the Regulatory Flexibility Act, 5 U.S.C. 601 et seq. , it is hereby certified that this proposed rule would

State Relief and Empowerment Waivers

Federal Register · Rule · Oct 24, 2018

The comment period should in no case 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. X.

Agency Information Collection Activities: Information Collection Renewal; Comment Request; Reporting, Recordkeeping, and Disclosure Requirements Associated With Proprietary Trading and Certain Interests in and Relationships With Covered Funds

Federal Register · Notice · Feb 12, 2026

Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period. … A banking entity must promptly provide these records to the OCC upon request and retain them for a period of no less than 5 years or such longer period as required by the OCC.