Documents

Customer Identification Programs for Banks, Savings Associations, Credit Unions and Certain Non-Federally Regulated Banks

Federal Register · Rule · May 9, 2003

Other commenters asked Treasury and the Agencies to clarify what is a “reasonable period of time.” … Some commenters suggested that the retention period be shortened, with suggestions ranging from one to three years after the account is closed, while other commenters suggested that the period be shortened

New Markets Tax Credit

Federal Register · Rule · Dec 28, 2004

with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545-1765. … Commentators suggested that cure periods be provided to enable CDEs to correct any noncompliance with the requirements under section 45D.

Proposed Collection; Comment Request for Revenue Procedure 99-21

Federal Register · Notice · Apr 10, 2008

ACTION: Notice and request for comments. … 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)).

Proposed Collection; Comment Request for Form 1099-C and TD 9793

Federal Register · Notice · Mar 15, 2024

on information collections, as required by the Paperwork Reduction Act of 1995. … The IRS is soliciting comments concerning, cancellation of debt and removal of the 36-month non-payment testing period rule.

Proposed Collection; Comment Request for Forms 1023 and 872-C

Federal Register · Notice · Feb 14, 2001

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 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code and Form 872-C, Consent Fixing Period of Limitation

Proposed Collection; Comment Request

Federal Register · Notice · Oct 17, 2000

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)). … Brewers must keep general required records for ongoing brewery operations for a period of 3 years. However, the brewer must keep certain documents for an indefinite period.

Proposed Collection; Comment Request for Form 2290

Federal Register · Notice · Nov 29, 1996

Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). … Current Actions: Form 2290 is revised annually to reflect the taxable period which begins July 1 and ends June 30 of the following year.

Disclosure of Return Information to the Bureau of Economic Analysis

Federal Register · Rule · Dec 29, 2008

It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations. … covered by the return; (F) Posting cycle date relative to filing; (G) Accounting period covered; and (H) Document code.

Qualified Interests

Federal Register · Proposed Rule · Jul 26, 2004

a collection of information 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. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed.

Mid-contract Change in Taxpayer

Federal Register · Proposed Rule · Feb 16, 2001

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. … (B) Interest accrual period.

Agency Information Collection Activities: Revision of an Approved Information Collection; Submission for OMB Review; Company-Run Annual Stress Test Reporting Template and Documentation for Covered Institutions With Total Consolidated Assets of $250 Billion or More Under the Dodd-Frank Wall Street Reform and Consumer Protection Act

Federal Register · Notice · Feb 3, 2026

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

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

Federal Register · Proposed Rule · Dec 17, 2015

Click on “Comment Now” to submit public comments. … , and viewing the docket after the close of the comment period

Agency Information Collection Activities: Submission to OMB for Review; Comment Request

Federal Register · Notice · Oct 10, 2006

information collection, as required by the Paperwork Reduction Act of 1995. … Permitting a bank to extend the holding period confers a benefit on national banks and may result in cost savings.

Information Reporting Requirements Under Internal Revenue Code Section 6039

Federal Register · Rule · Nov 17, 2009

(2) Transition period. … (2) Reliance and transition period.

Revision of Income Tax Regulations Under Sections 367, 884, and 6038B Dealing With Statutory Mergers or Consolidations Under Section 368(a)(1)(A) Involving One or More Foreign Corporations, and Guidance Necessary To Facilitate Business Electronic Filing Under Section 6038B

Federal Register · Rule · Jan 26, 2006

with the Paperwork Reduction Act (44 U.S.C. 3507(d)) under control numbers 1545-1478 and 1545-1617. … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Capital Gains, Installment Sales, Unrecaptured Section 1250 Gain

Federal Register · Proposed Rule · Jan 22, 1999

Supplemental Appropriations Act of 1999. … the repeal of an 18-month holding period requirement for amounts properly taken into account after December 31, 1997, and by the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999

Portability of a Deceased Spousal Unused Exclusion Amount

Federal Register · Rule · Jun 18, 2012

SUPPLEMENTARY INFORMATION: Paperwork Reduction Act The collection of information contained in these regulations has been reviewed and, pending receipt and evaluation of public comments, approved by … For these reasons, good cause exists for dispensing with notice and public comment pursuant to section 553(b) and (c) of the Administrative Procedure Act.

Limitation on Deduction for Business Interest Expense; Allocation of Interest Expense by Passthrough Entities; Dividends Paid by Regulated Investment Companies; Application of Limitation on Deduction for Business Interest Expense to United States Shareholders of Controlled Foreign Corporations and to Foreign Persons With Effectively Connected Income

Federal Register · Proposed Rule · Sep 14, 2020

Act, Public Law 116-136 (2020) (CARES Act). … CARES Act Partnership Rules As stated in the Background section of this preamble, section 163(j)(10), as enacted by the CARES Act, provides special rules for partners and partnerships for taxable years

Agency Information Collection Requirements: Information Collection Renewal; Comment Request; Debt Cancellation Contracts and Debt Suspension Agreements

Federal Register · Notice · Feb 17, 2021

information collection as required by the Paperwork Reduction Act of 1995 (PRA). … : 1  Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period

Agency Information Collection Activities: Information Collection Renewal; Comment Request; Debt Cancellation Contracts and Debt Suspension Agreements

Federal Register · Notice · Jun 27, 2024

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.