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Briefs, oral arguments, agency decisions and the Federal Register.
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Real Estate Mortgage Investment Conduits; Application of Section 446 With Respect to Inducement Fees
Federal Register · Rule · May 11, 2004
No comments were received from the public in response to this request. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.
69 FR 26040Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Sep 12, 1996
The comment period on the ANPR ran through May 24, 1995.5 In response to the ANPR, the Department received seven comment letters which were summarized in the preamble to the proposed rules.6 Rather than … * * * * * (e) Section 104 of the Government Securities Act Amendments of 1993 (Pub.
61 FR 48338Treasury DepartmentFederal Register · Rule · Aug 12, 2014
Several commenters generally suggested that all of the time periods for whistleblowers to respond or submit comments should be more flexible. … Finally, one commenter requested clarification on when the 30-day period to respond to the detailed report would begin.
79 FR 47246Treasury DepartmentInternal Revenue ServiceSpecial Enrollment Examination User Fee for Enrolled Agents
Federal Register · Rule · Jul 19, 2017
For the May 2016 to February 2017 testing period, the contractor's fee was $98 for each part of the EA-SEE. For the May 2017 to February 2019 testing periods, the contractor's fee is $100.94. … Comments also suggested that the IRS could increase the fee gradually over a period of years, in order to encourage preparers to become enrolled agents sooner rather than later, and that the IRS should
82 FR 33009Treasury DepartmentInternal Revenue ServiceFederal 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.
81 FR 18940Treasury DepartmentComptroller of the CurrencyRisk-Based Capital: Multifamily Housing Loans; Interest Rate Risk Component Delay of Effective Date
Federal Register · Uncategorized Document · Mar 18, 1994
The public comment period on the proposal closed on October 2, 1992. … Regulatory Flexibility Act Pursuant to section 605(b) of the Regulatory Flexibility Act, it is certified that this rule will not have a significant economic impact on a substantial number of small
Treasury DepartmentThrift Supervision OfficeAmendment to the Bank Secrecy Act Regulations; Requirement To Report Suspicious Transactions
Federal Register · Rule · Feb 5, 1996
Act of 1994, Pub. … First, the time for which retention is required has been reduced from 10 years to five years (the general period for record retention required under the Bank Secrecy Act); a provision authorizing FinCEN
61 FR 4326Treasury DepartmentTermination of a Partnership under Section 708(b)(1)(B)
Federal Register · Proposed Rule · May 13, 1996
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, … 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.
61 FR 21985Treasury DepartmentInternal Revenue ServiceFederal Register · Notice · May 28, 2024
Section 312 of the Fair and Accurate Credit Transactions Act of 2003.” … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period.
89 FR 46304Treasury DepartmentComptroller of the CurrencyFinancial Asset Securitization Investment Trusts; Real Estate Mortgage Investment Conduits
Federal Register · Proposed Rule · Feb 7, 2000
accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … Background Section 1621(a) of the Small Business Job Protection Act of 1996, Public Law 104-188, 110 Stat. 1755 (August 20, 1996) (the Act) amended the Internal Revenue Code (Code) by adding part V (sections
65 FR 5807Treasury DepartmentInternal Revenue ServiceAnnouncement 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.
61 FR 21534Treasury DepartmentCustoms ServiceFederal Register · Notice · Nov 4, 2022
Description: Section 604 of the Social Security Act (the “Act”), as added by section 9901 of the American Rescue Plan Act of 2021, Public Law 117-2 (Mar. 11, 2021) established the Coronavirus Capital … Project and expenditure reports must be submitted quarterly for the duration of the period of performance for States, territories, and freely associated states, and annually for the duration of the period
87 FR 66787Treasury DepartmentFederal Register · Notice · Apr 29, 2025
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
90 FR 17881Treasury DepartmentComptroller of the CurrencyAgency Information Collection Activities: Proposed Information Collection; Comment Request
Federal Register · Notice · Aug 14, 2009
information collection, as required by the Paperwork Reduction Act of 1995. … Permitting a bank to extend the holding period may result in cost savings to national banks.
74 FR 41187Treasury DepartmentComptroller of the CurrencyFederal Register · Notice · Nov 29, 2011
Institutions should identify and measure the risks of their investments periodically after purchase. … Request for Comment The OCC requests comment on all aspects of this proposed guidance. Specifically, the OCC would like commenters' views on: 1.
76 FR 73777Treasury DepartmentComptroller of the CurrencyEstate and Gift Taxes; Difference in the Basic Exclusion Amount
Federal Register · Proposed Rule · Nov 23, 2018
DATES: Written and electronic comments must be received by February 21, 2019. … A period of 10 minutes will be allotted to each person for making comments. Copies of the agenda will be available free of charge at the hearing.
83 FR 59343Treasury DepartmentInternal Revenue ServiceFederal Register · Proposed Rule · Apr 15, 2015
Any interested individual may submit comments through the EGRPRA Web site during open comment periods at: http://egrpra.ffiec.gov/submit-comment/submit-comment-index.html. … As noted above, any interested person may submit comments through the EGRPRA Web site during open comment periods at: http://egrpra.ffiec.gov/submit-comment/submit-comment-index.html or directly to
80 FR 20173Treasury DepartmentComptroller of the CurrencyWithdrawal of Regulations Under Old Section 6323(b)(10)
Federal Register · Proposed Rule · Apr 17, 2008
Moreover, section 6502, the statute that governs the period the IRS has to take collection action (referenced in various places throughout § 301.6323(g)-1(c)), was amended by the Revenue Act of 1990 to … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.
73 FR 20877Treasury DepartmentInternal Revenue ServiceFederal 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 OfficeGeneration-Skipping Transfer Tax
Federal Register · Proposed Rule · Jun 12, 1996
, measured from the date of the creation of the trust, extending beyond any specified life in being at the date of creation of the trust plus a period of 21 years plus, if necessary, a reasonable period … 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 therefore
61 FR 29714Treasury DepartmentInternal Revenue Service
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