Documents

Multi-Year Reporting Requirements for Corporate Separations and Related Transactions

Federal Register · Proposed Rule · Jan 16, 2025

Unfunded Mandates Reform Act Section 202 of the Unfunded Mandates Reform Act of 1995 (UMRA) requires that agencies assess anticipated costs and benefits and take certain other actions before issuing a … (2) Required reporting period.

Regulatory Capital Rules: Regulatory Capital, Enhanced Supplementary Leverage Ratio Standards for U.S. Global Systemically Important Bank Holding Companies and Certain of Their Subsidiary Insured Depository Institutions; Total Loss-Absorbing Capacity Requirements for U.S. Global Systemically Important Bank Holding Companies

Federal Register · Proposed Rule · May 25, 2018

ACTION: Notice; extension of comment period. … Commenters have requested that the Board and the OCC extend the comment period.

Treatment of Special Enforcement Matters

Federal Register · Rule · Dec 9, 2022

On December 18, 2015, section 1101 of the BBA was amended by the Protecting Americans from Tax Hikes Act of 2015, Public Law 114-113 (PATH Act). … The comment noted that the new grouping would act just like the credit grouping, however, the comment recommended not using the existing credit grouping as this may cause confusion because these items

Property Transferred in Connection With the Performance of Services Under Section 83

Federal Register · Rule · Feb 26, 2014

Summary of Comments Treasury and the IRS received two written comments on the notice of proposed rulemaking. The first comment was not responsive to the notice of proposed rulemaking. … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Liquidity

Federal Register · Rule · Nov 24, 1997

Summary of Comments and Description of the Final Rule The public comment period on the proposed rule closed on July 14, 1997. The OTS received twelve comments on its proposal. … Unfunded Mandates Act of 1995 Section 202 of the Unfunded Mandates Reform Act of 1995, Pub.

Interest-Only REMIC Regular Interests

Federal Register · Proposed Rule · Aug 25, 2004

SUPPLEMENTARY INFORMATION: Background The Tax Reform Act of 1986 (100 Stat. 2085) (1986-3 C.B. … period would be treated as zero, and the computation of OID for the following accrual period would be made as if such following accrual period and the preceding accrual period were a single accrual period

Updated Mortality Tables for Determining Current Liability

Federal Register · Rule · Feb 2, 2007

Of the two comments received on the proposed regulations, one commentator stated that requiring separate annuitant and nonannuitant mortality tables adds complexity without increasing accuracy. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Notional Principal Contracts; Swaps With Nonperiodic Payments

Federal Register · Rule · May 8, 2015

A nonperiodic payment commonly arises when a party to an NPC makes below-market periodic payments or receives above-market periodic payments under the terms of the contract. … Other Recent Guidance and Comments Regarding the Embedded Loan Rule as Applied to Upfront Payments on Cleared and Uncleared Contracts The Dodd-Frank Act has led to significant changes in market practices

Prehispanic Artifacts From El Salvador

Federal Register · Rule · Mar 10, 1995

The ladle portion may have holes perforated to facilitate the circulation of air, and in the taller, more cup-like versions these holes may take the form of crosses or step frets (these are the so-called … Regulatory Flexibility Act Because no notice of proposed rulemaking is required, the provisions of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) do not apply.

Proposed Collection; Comment Request for Form 8842.

Federal Register · Notice · Feb 13, 2008

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 Form 8842, Election To Use Different Annualization Periods for Corporate Estimated Tax.

Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Duration Insurance

Federal Register · Rule · Oct 31, 2016

Other commenters expressed general opposition to the proposed rules or requested that short-term, limited-duration insurance be allowed to provide coverage for a longer period. … One commenter suggested alignment of short-term, limited-duration insurance with the employer waiting period rules by permitting a coverage period of up to four months. 19 Another commenter asked

Revisions to Distilled Spirits Plant Operations Reports and Regulations

Federal Register · Proposed Rule · Dec 5, 2011

The provisions of chapter 51 of the IRC, as well as the provisions of the Federal Alcohol Administration Act (FAA Act), are administered by TTB. … Regulatory Flexibility Act Pursuant to the requirements of the Regulatory Flexibility Act (5 U.S.C.

Preemption Determination

Federal Register · Notice · Mar 18, 1997

ACTION: Reopening of comment period. ----------------------------------------------------------------------- SUMMARY: The Office of the Comptroller of the Currency (OCC) is reopening the public comment … Act.

Allocation and Apportionment of Expenses Alternative Method for Determining Tax Book Value of Assets

Federal Register · Rule · Jan 30, 2006

A public hearing was held and comments were received. … Eric Solomon, Acting Deputy Assistant Secretary of the Treasury. [FR Doc. 06-766 Filed 1-27-06; 8:45 am] BILLING CODE 4830-01-P

Claims for Credit or Refund

Federal Register · Rule · Jul 24, 2015

Act of 2000. … Act, a separate claim must be made for each return for each taxable period.

Department of the Treasury Acquisition Regulations; Incremental Funding of Fixed-Price, Time-and-Material or Labor-Hour Contracts During a Continuing Resolution

Federal Register · Proposed Rule · Jul 12, 2016

DATES: Comment due date: September 12, 2016. ADDRESSES: Treasury invites comments on the topics addressed in this proposed rule. … Regulatory Flexibility Act The Regulatory Flexibility Act (5 U.S.C. chapter 6) generally requires agencies to conduct an initial regulatory flexibility analysis and a final regulatory flexibility analysis

Rescission of OCC Guidelines Establishing Standards for Recovery Planning by Certain Large Insured National Banks, Insured Federal Savings Associations, and Insured Federal Branches

Federal Register · Proposed Rule · Nov 18, 2025

For help with submitting effective comments, please click on “Commenter's Checklist.” … The docket may be viewed after the close of the comment period in the same manner as during the comment period.

Federal Government Participation in the Automated Clearing House-Extension of Public Comment Period

Federal Register · Proposed Rule · Jun 1, 2001

ACTION: Notice of extension of public comment period. … In response to requests by several parties for an extension of the comment deadline, FMS is extending the comment period to July 31, 2001.

Obligations of States and Political Subdivisions

Federal Register · Rule · Sep 23, 2002

These commentators recommended that the exception take into account the entire anticipated period of ongoing sales, irrespective of the term of any contracts or renewal options. … three-year period are part of the same project.

Community Reinvestment Act Regulations

Federal Register · Rule · Dec 15, 2021

One commenter supported maintaining these plans but only if the strategic plan period is already in effect. … In contrast, one commenter opposed any transition period.