Documents

Roth IRAs

Federal Register · Proposed Rule · Sep 3, 1998

DATES: Written comments must be received by December 2, 1998. … 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.

Transitional Amendments To Satisfy the Market Rate of Return Rules for Hybrid Retirement Plans

Federal Register · Rule · Nov 16, 2015

In response to the comment request included in the 2014 proposed regulations with respect to all aspects of those proposed rules, the Department of Treasury and the IRS received a number of comments with … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Public Meeting: Proposal by Bank of Montreal and BMO Financial Corp. To Acquire BancWest Holding Inc. and Bank of the West, and for Bank of the West To Merge With and Into BMO Harris Bank National Association

Federal Register · Notice · May 24, 2022

Extension of the Comment Period The Board is extending the comment period on the Holding Company Application, and the OCC is extending the comment period on the Bank Application, through 5:00 p.m. … Persons submitting comments and/or testimony are reminded to include only information that they wish to make available to the public. Michael J. Hsu, Acting Comptroller of the Currency.

Agency Information Collection Activities; Submission for OMB Review; Comment Request; Changes in Periods of Accounting

Federal Register · Notice · Mar 29, 2018

DEPARTMENT OF THE TREASURY Agency Information Collection Activities; Submission for OMB Review; Comment Request; Changes in Periods of Accounting AGENCY: Departmental Offices, U.S. … annual accounting period is required.

Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in a U.S. Trade or Business

Federal Register · Rule · Nov 30, 2020

Finally, with respect to the period during which the transferor was required to be a partner in the partnership, the comment recommended changing the period provided in proposed § 1.1446(f)-2(b)(5)(i)( … (v) Retention period.

Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans

Federal Register · Proposed Rule · Dec 29, 2016

Comments are requested on whether there should be other exceptions to this rule. … 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.

Miscellaneous Changes to Collection Due Process Procedures Relating to Notice and Opportunity for Hearing Prior to Levy

Federal Register · Proposed Rule · Sep 16, 2005

on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … A period of 10 minutes will be allotted to each person for making comments.

Agency Information Collection Activities: Information Collection Renewal; Comment Request; Interagency Appraisal Complaint Form

Federal Register · Notice · May 14, 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 … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period.

Designated Roth Accounts Under Section 402A

Federal Register · Proposed Rule · Jan 26, 2006

in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … Therefore, an analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required.

Proposed Revision of American Viticultural Area Regulations (2006R-325P)

Federal Register · Proposed Rule · Nov 20, 2007

It includes a description of various final actions that TTB might take after the close of the public comment period and review of the comments submitted and any other relevant information that comes to … Following the close of the NPRM comment period, TTB will review any submitted comments and any other available relevant information and will take one of the following actions: (1) Prepare a final rule

Federal Claims Collection Standards

Federal Register · Rule · Nov 22, 2000

Office Act of 1996. … One commenter suggested that the final rule be amended to clarify whether the 180-day delinquency period begins before or after the 30-day period within which a debtor may pay a debt without penalties

Guidance Under Section 355(e); Recognition of Gain on Certain Distributions of Stock or Securities in Connection With an Acquisition

Federal Register · Rule · Apr 19, 2005

The more significant comments and revisions are discussed below. A. … Commentators have proposed extending the availability of Safe Harbor IV by reducing the period between the acquisition and the distribution from two years to one year.

Agency Information Collection Activities: Information Collection Renewal; Comment Request; Affiliate Marketing

Federal Register · Notice · Oct 25, 2016

as required by the Paperwork Reduction Act of 1995 (PRA). … Description: Section 214 of the Fair and Accurate Credit Transactions Act of 2003 (FACT Act), 1 which added section 624 to the Fair Credit Reporting Act (FCRA), 2 generally prohibits a person

Definition of an S Corporation

Federal Register · Rule · Jul 21, 1995

Changes to the applicable tax law were made by the Subchapter S Revision Act of 1982, the Tax Reform Act of 1984, the Tax Reform Act of 1986, the Technical and Miscellaneous Revenue Act of 1988, and the … Act of 1988, and section 7811(c)(6) of the Omnibus Budget Reconciliation Act of 1989.

Application of Section 409A to Nonqualified Deferred Compensation Plans

Federal Register · Proposed Rule · Jun 22, 2016

Also, some commenters have indicated that the time periods for the payment of amounts following death often are not long enough to resolve certain issues related to the death (for example, confirming the … described in section 3401(b), or with respect to a non-employee service provider, a period not longer than the payroll period described in section 3401(b) or if no such payroll period exists, a period

Qualified Business Income Deduction

Federal Register · Proposed Rule · Feb 8, 2019

Law 115-97 (TCJA), and was amended on March 23, 2018, retroactively to January 1, 2018, by section 101 of Division T of the Consolidated Appropriations Act, 2018, Public Law 115-141, (2018 Act). … (ii) Holding period.

Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates

Federal Register · Rule · Jan 14, 2025

One comment points out that the date on which a person loses U.S. citizenship was changed by the HEART Act. … (D) Interim period.

Section 1045 Application to Partnerships

Federal Register · Proposed Rule · Jul 15, 2004

accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … 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.

Regulations Under Section 1258 of the Internal Revenue Code of 1986; Netting Rule for Certain Conversion Transactions

Federal Register · Rule · Dec 21, 1995

with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545-1452. … It also has 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,

Bilateral Carnet Agreement Between the American Institute in Taiwan and the Taipei Economic and Cultural Representative Office

Federal Register · Proposed Rule · Nov 4, 1996

Comments Before adopting this proposal, consideration will be given to any written comments (preferably in triplicate) that are timely submitted to Customs. … All such comments received from the public pursuant to this notice of proposed rulemaking will be available for public inspection in accordance with the Freedom of Information Act (5 U.S.C. 552), Sec.