Documents

Elections Regarding Start-Up Expenditures, Corporation Organizational Expenditures, and Partnership Organizational Expenses

Federal Register · Rule · Aug 17, 2011

L. 108-357, 118 Stat. 1418) (the Act). The amendments made by section 902 of the Act are effective for amounts paid or incurred after October 22, 2004, the date of the enactment of the Act. … After consideration of the comment, the regulations are adopted as amended by this Treasury decision. The comment is discussed elsewhere in this preamble.

Consolidated ReturnsLimitations on the Use of Certain Losses and Deductions

Federal Register · Proposed Rule · Jun 27, 1996

in accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under the control number 1545-1237. … 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.

Agency Information Collection Activities; Information Collection Renewal; Submission for OMB Review; Leasing

Federal Register · Notice · Apr 1, 2016

information collection, as required by the Paperwork Reduction Act of 1995 (PRA). … Permitting a national bank to extend the holding period may result in cost savings.

United States Dollar Approximate Separate Transactions Method

Federal Register · Proposed Rule · Jul 13, 2006

information on small entities, the provisions of the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply. … comments that are submitted timely to the IRS.

Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage

Federal Register · Rule · Dec 15, 2020

The comment period for the 2020 proposed rules closed on August 14, 2020. The Departments received 13 comments. … L. 96-354), section 1102(b) of the Social Security Act (SSA), section 202 of the Unfunded Mandates Reform Act of 1995 (March 22, 1995, Pub.

Regulatory Capital Rule: Paycheck Protection Program Lending Facility and Paycheck Protection Program Loans

Federal Register · Rule · Apr 13, 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.

Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Reporting, Recordkeeping, and Disclosure Requirements Associated With Proprietary Trading and Certain Interests in and Relationships With Covered Funds

Federal Register · Notice · Apr 30, 2026

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 … 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.

Coverage for Contraceptive Services

Federal Register · Proposed Rule · Jul 22, 2016

Please allow sufficient time for mailed comments to be received before the close of the comment period. 3. By express or overnight mail. … Alternatively, you may deliver (by hand or courier) your written comments ONLY to the following addresses prior to the close of the comment period: a.

Damages Received on Account of Personal Physical Injuries or Physical Sickness

Federal Register · Proposed Rule · Sep 15, 2009

copies) or electronic comments that are submitted timely to the IRS. … All comments will be available for public inspection and copying. A public hearing will be scheduled if requested in writing by any person that timely submits written comments.

Fiduciary Capacity; Non-Fiduciary Custody Activities

Federal Register · Proposed Rule · Apr 29, 2019

Click on “Comment Now” to submit public comments. … The docket may be viewed after the close of the comment period in the same manner as during the comment period.

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.

Agency Information Collection Activities: Information Collection Renewal; Comment Request; Capital Adequacy Standards

Federal Register · Notice · Feb 8, 2017

ACTION: Notice and request for comment. … information collection as required by the Paperwork Reduction Act of 1995 (PRA).

Conversion From Stock Form Depository Institution to Federal Stock Association

Federal Register · Rule · May 8, 2001

on the substance of the change ( i.e., a 30-day public comment period). … The direct final rule will automatically become effective in 60 days, unless OTS receives a significant adverse comment within the 30-day comment period.

Proposed Collection; Comment Request for Regulation Project

Federal Register · Notice · Sep 26, 2016

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, Changes in Accounting Periods.

Periodic Meeting of the Department of the Treasury Tribal Advisory Committee

Federal Register · Notice · Feb 17, 2023

Tenth Periodic Meeting In accordance with section 10(a)(2) of the FACA and implementing regulations at 41 CFR 102-3.150, Krishna P. … Public Comments Members of the public wishing to comment on the business of the TTAC are invited to submit written comments by emailing TTAC@treasury.gov.

Minority Lending Institution Designation Criteria

Federal Register · Notice · Jul 28, 2022

ADDRESSES: You may submit comments via the Federal eRulemaking Portal: www.regulations.gov. Follow the instructions on the website for submitting comments. … If yes, what is an appropriate time period? 2. The Act requires that an MLI must direct a majority of its financial products “at minorities or majority-minority census tracts or equivalents.”

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.

Guidance Involving Hybrid Arrangements and the Allocation of Deductions Attributable to Certain Disqualified Payments Under Section 951A (Global Intangible Low-Taxed Income)

Federal Register · Proposed Rule · Apr 8, 2020

Public Comment period closed on 11/29/19. Approved by OMB through 1/31/2021.   … Public Comment period closed on 11/29/19. Approved by OMB through 1/31/2021.  

Proposed Collection; Comment Request for Form 8842

Federal Register · Notice · May 7, 1996

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.

Announcement of National Customs Automation Program Test Regarding Reconciliation

Federal Register · Notice · May 10, 1996

SUPPLEMENTARY INFORMATION: Background Title VI of the North American Free Trade Agreement Implementation Act (the Act), Public Law 103-182, 107 Stat. 2057 (December 8, 1993), contains provisions … Section 637 of the Act amends Section 484 of the Tariff Act of 1930 by establishing a new subsection (b) entitled ``Reconciliation.'' Reconciliation is a planned component of the NCAP.