Documents

Briefs, oral arguments, agency decisions and the Federal Register.

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  • Agency Information Collection Activities: Submission for OMB Review; Comment Request

    Federal Register · Notice · Aug 14, 2009

    information collection, as required by the Paperwork Reduction Act of 1995. … The bank must provide a clearly convincing demonstration of why any additional holding period is needed.

    74 FR 41186Treasury DepartmentComptroller of the Currency
  • Proposed Collection; Comment Request for Regulation Project

    Federal Register · Notice · Nov 6, 2019

    on continuing information collections, as required by the Paperwork Reduction Act of 1995. … The IRS is soliciting comments concerning changes in accounting periods. DATES: Written comments should be received on or before January 6, 2020 to be assured of consideration.

    84 FR 59916Treasury DepartmentInternal Revenue Service
  • Federal Savings Association Bylaws; Integrity of Directors

    Federal Register · Proposed Rule · Feb 14, 2006

    The existing preapproved optional bylaw provides for a ten-year period of disqualification. In the proposed optional bylaw provisions, the period of disqualification is indefinite. … in the proposed bylaw to whatever period the institution deemed appropriate.

    71 FR 7695Treasury DepartmentThrift Supervision Office
  • Section 42, Low-Income Housing Credit Average Income Test Regulations

    Federal Register · Proposed Rule · Oct 30, 2020

    years beginning with the first taxable year of the credit period) and to which the amendments made by section 201(a) of the 1986 Act apply (generally property placed in service after December 31, 1986 … Several commenters suggested allowing the Agencies, when they consider it necessary, to require income recertifications, to set compliance testing periods, or to adjust compliance monitoring fees to reflect

    85 FR 68816Treasury DepartmentInternal Revenue Service
  • Regulatory Capital Rules: Regulatory Capital, Final Revisions Applicable to Banking Organizations Subject to the Advanced Approaches Risk-Based Capital Rule

    Federal Register · Rule · Jul 15, 2015

    Regulatory Flexibility Act Analysis OCC: The Regulatory Flexibility Act, 5 U.S.C. 601 et seq. … (12 U.S.C. 1818), the International Lending Supervision Act of 1983 (12 U.S.C. 3907), or the Home Owners' Loan Act (12 U.S.C. 1464(t)(6)(A)(ii)), or section 38 of the FDI Act (12 U.S.C. 1831o), or any

    80 FR 41409Treasury DepartmentComptroller of the Currency
  • Community Bank Licensing Amendments

    Federal Register · Rule · Mar 4, 2026

    under, inter alia, the Regulatory Flexibility Act and Unfunded Mandates Reform Act. … This new sentence would provide additional clarity to filers and commenters on when the OCC may extend the expedited review period or remove a filing from expedited review procedures in light of the comment

    91 FR 10491Treasury DepartmentComptroller of the Currency
  • Source of Compensation for Labor or Personal Services

    Federal Register · Proposed Rule · Aug 6, 2004

    in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … One comment questioned whether a day was the only time period upon which to apply the time basis of sourcing compensation.

    69 FR 47816Treasury DepartmentInternal Revenue Service
  • Bank Enterprise Award Program

    Federal Register · Rule · Nov 25, 1996

    Comments must be received on or before December 26, 1996. … Administrative Procedures Act Pursuant to 5 U.S.C. 553(a)(2), these amendments are not subject to the provisions in 5 U.S.C. 553(b) concerning notice and public comment or the delayed effective date

    61 FR 59827Treasury DepartmentCommunity Development Financial Institutions Fund
  • Payment of Excess Expenses Incurred by Purchaser in Connection With the Redemption of Real Property Under I.R.C. Sec. 7425

    Federal Register · Uncategorized Document · May 23, 1994

    Failure to submit a claim within that time period forecloses the right to do so. DATES: Written comments and requests for a public hearing must be received by July 22, 1994. … 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,

    Treasury DepartmentInternal Revenue Service
  • Concentrations in Commercial Real Estate Lending, Sound Risk Management Practices; Extension of Comment Period

    Federal Register · Notice · Mar 14, 2006

    ACTION: Proposed guidance; extension of comment period. … to extend the comment period on the proposal by 30 days.

    71 FR 13215Treasury DepartmentComptroller of the Currency
  • Agency Information Collection Activities: Information Collection Revision; Submission for OMB Review; Regulation C-Home Mortgage Disclosure Act

    Federal Register · Notice · Jun 27, 2022

    The OCC is soliciting comment concerning the revision of the information collection titled “Regulation C—Home Mortgage Disclosure Act.” … 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

    87 FR 38256Treasury DepartmentComptroller of the Currency
  • Distributions of Stock and Stock Rights

    Federal Register · Rule · Dec 21, 1995

    with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545-1438. … Written comments responding to the notice were received. After consideration of all the comments, the regulations proposed by CO-8-91 are adopted as revised by this Treasury decision.

    60 FR 66134Treasury Department
  • Allocable Cash Basis and Tiered Partnership Items

    Federal Register · Proposed Rule · Aug 3, 2015

    a collection of information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … (3) Items attributable to periods not within taxable year.

    80 FR 45905Treasury DepartmentInternal Revenue Service
  • Agency Information Collection Activities; Information Collection Revision; Comment Request; Bank Secrecy Act/Money Laundering Risk Assessment

    Federal Register · Notice · Jun 8, 2022

    Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period. … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period. • Viewing Comments Electronically: Go to www.reginfo.gov.

    87 FR 34927Treasury DepartmentComptroller of the Currency
  • Guidance Under Section 355(e); Recognition of Gain on Certain Distributions of Stock or Securities in Connection With an Acquisition

    Federal Register · Rule · Apr 26, 2002

    Changes to the applicable law were made by the Taxpayer Relief Act of 1997. … By contract, C agrees to indemnify D for any imposition of tax under section 355(e) caused by the acts of C.

    67 FR 20632Treasury DepartmentInternal Revenue Service
  • Corporate Bond Yield Curve for Determining Present Value

    Federal Register · Proposed Rule · Jun 23, 2023

    ” for “24-month period”). … 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.

    88 FR 41047Treasury DepartmentInternal Revenue Service
  • Establishment of the Middleburg Virginia Viticultural Area

    Federal Register · Rule · Sep 13, 2012

    The comment period was scheduled to close on January 9, 2012. … Excluding the two comments received regarding the extension of the comment period, TTB received 26 comments in response to Notice No. 123 during both the original and extended comment period.

    77 FR 56544Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Publication of Filer Codes

    Federal Register · Rule · Mar 17, 1998

    The comment period closed on June 23, 1997. Five comments were received, one from an importer and four from entities involved in the importation, movement, or insurance of imported merchandise. … The listing will be updated periodically. * * * * * Samuel H. Banks, Acting Commissioner of Customs. Approved: February 17, 1998. John P. Simpson, Deputy Assistant Secretary of the Treasury.

    63 FR 12995Treasury DepartmentCustoms Service
  • Agency Information Collection Activities; Proposed Collection; Comment Request; Emergency Capital Investment Program Reporting

    Federal Register · Notice · Jun 29, 2022

    collections listed below, in accordance with the Paperwork Reduction Act of 1995. … Treasury anticipates that a transition period would be implemented each time such reference data is updated. Would a one-year transition period be sufficient? 2.

    87 FR 38833Treasury Department
  • Agency Information Collection Activities: Information Collection Revision; Comment Request; Annual Stress Test Rule

    Federal Register · Notice · Jun 30, 2022

    information collection as required by the Paperwork Reduction Act of 1995 (PRA). … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period.

    87 FR 39159Treasury DepartmentComptroller of the Currency

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