Documents

Agency Information Collection and Reporting Activities; Electronic Filing of Bank Secrecy Act (BSA) Reports; Final Notice

Federal Register · Notice · Feb 29, 2012

of 2001 (the USA PATRIOT Act), Public Law 107-56. … Updated Notices will be published in the Federal Register pending the completion of the required comment period.

Federal Employment Tax DepositsDe Minimis Rule

Federal Register · Rule · Jun 17, 1999

information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … For quarterly return periods beginning on or after July 1, 1998, and annual return periods beginning on or after January 1, 1999, if the total amount of accumulated employment taxes for the return period

Regulatory Review Amendments

Federal Register · Proposed Rule · Jul 3, 2007

and related materials, and viewing the docket after the close of the comment period … ) of the Exchange Act must file current and periodic reports that conform to section 13 of the Exchange Act.

Notice With Request for Comment

Federal Register · Notice · Apr 10, 2014

SUPPLEMENTARY INFORMATION: The Coin Modernization, Oversight, and Continuity Act of 2010 (Pub. … Comments on other possible impacts are also welcome, along with comments on possible environmental impacts and the length of time necessary for a transition and/or implementation period if coinage material

Periodic Meeting of the Department of the Treasury Tribal Advisory Committee

Federal Register · Notice · Aug 17, 2023

Twelfth 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.

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

Federal Register · Proposed Rule · Jan 4, 2001

Comments are also specifically requested on the rule establishing the end of the qualified offer period, for courts using trial calendars, at the point where the case remains listed on a trial calendar … A period of 10 minutes will be allotted to each person for making comments.

Certain Elections Under the Omnibus Budget Reconciliation Act of 1993

Federal Register · Rule · Dec 12, 1996

Three written comments responding to the regulations were submitted. Since none of the commentators requested a public hearing, one was not held. … Summary of Comments and Modifications All three comments related to the election under section 163(d)(4)(B)(iii), which allows a taxpayer to take all or a portion of certain net capital gains, attributable

Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations

Federal Register · Rule · Jun 11, 2009

with the Paperwork and Reduction Act (44 U.S.C. 3507(d)) under control number 1545-2014. … The IRS and the Treasury Department agree, and § 1.904-5(m)(5) of the final regulations adopts this comment. D. Treatment of Earnings and Taxes Accumulated During a Non-Look-Through Period i.

Agency Information Collection Activities: Information Collection Extension With Revision; Submission for OMB Review; Bank Secrecy Act/Money Laundering Risk Assessment

Federal Register · Notice · Aug 8, 2016

covered by the reporting period. … The PRA provides the public with two opportunities to comment on a proposed information collection similar to the public comment opportunity afforded by the Administrative Procedure Act for rulemaking

Furnishing Identifying Number of Tax Return Preparer

Federal Register · Proposed Rule · Mar 26, 2010

Section 3710(a) of the IRS Restructuring and Reform Act of 1998 (Pub. … Initial Regulatory Flexibility Analysis When an agency issues a rulemaking proposal, the Regulatory Flexibility Act (5 U.S.C. chapter 6) requires the agency to “prepare and make available for public comment

Receiverships for Uninsured National Banks

Federal Register · Proposed Rule · Sep 13, 2016

The docket may be viewed after the close of the comment period in the same manner as during the comment period. … Regulatory Flexibility Act The Regulatory Flexibility Act (RFA), 5 U.S.C. 601 et seq., generally requires that, in connection with a rulemaking, an agency prepare and make available for public comment

Definitions Under Subchapter S of the Internal Revenue Code

Federal Register · Proposed Rule · Jul 12, 1995

in accordance with the Paperwork Reduction Act (44 U.S.C. 3504(h)). … All comments will be available for public inspection and copying. A public hearing may be scheduled if requested in writing by a person that timely submits written comments.

Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent

Federal Register · Rule · Sep 17, 2024

General Statutory Background and Enactment of the 2015 Act Section 2004 of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 (2015 Act), Public Law 114-41, 129 Stat. … During the comment period, the IRS received 5 comments on the collection of information.

Proposed Supervisory Guidance on Implementing Dodd-Frank Act Company-Run Stress Tests for Banking Organizations With Total Consolidated Assets of More Than $10 Billion But Less Than $50 Billion

Federal Register · Proposed Rule · Aug 5, 2013

Regulatory Flexibility Act (5 U.S.C. 603(b)). … baseline periods.

Proposed Renewal of Information Collection; Comment Request

Federal Register · Notice · Apr 6, 2000

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.

Modification of National Customs Automation Program Test Regarding Reconciliation

Federal Register · Notice · Nov 20, 1997

Public comments were requested by November 14, 1997. This document sets an additional comment period for submitting comments on that notice. … Comments are now being requested by December 15, 1997. [[Page 62113]] Dated: November 17, 1997. John Durant, Director, Mod Act Task Force.

Tax on Excess Tax-Exempt Organization Executive Compensation

Federal Register · Proposed Rule · Jun 11, 2020

are not exempt from Federal Insurance Contributions Act (FICA) taxes and Federal Unemployment Tax Act (FUTA) taxes, respectively, unless there is a specific provision of law granting that exemption. … period).

Hybrid Retirement Plans

Federal Register · Rule · Oct 19, 2010

These regulations provide guidance on changes made by the Pension Protection Act of 2006, as amended by the Worker, Retiree, and Employer Recovery Act of 2008. … of the period.

Amendments to Regulations for the Government Securities Act of 1986

Federal Register · Proposed Rule · Apr 24, 1995

The Department has received a request for a 30 day extension of the comment period from a trade association representing approximately 300 government securities brokers and dealers (Public Securities Association … Given the limited additional time requested, the Department agrees to extend the comment period until May 24, 1995. Dated: April 19, 1995. Frank N. Newman, Deputy Secretary.

Basis Reporting by Securities Brokers and Basis Determination for Stock

Federal Register · Rule · Oct 18, 2010

Commentators asked how the holding period rules such as section 1223(3) apply to wash sales. … Commentators asked that the final regulations clarify what it means to act “solely as a clearing organization.”