Documents

Modification of Tax Shelter Rules II

Federal Register · Rule · Aug 7, 2001

Commentators have requested additional guidance on the no reasonable basis determination. … on small entities, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required.

Nuclear Decommissioning Funds; Revised Schedules of Ruling Amounts

Federal Register · Rule · Jan 20, 1998

If the schedule is determined under a formula or method, however, the period between reviews may not exceed 5 years. … The commentators generally favored either a retention of the 5 year review period without limits on differences in ruling amounts or an increase in the percentage by which ruling amounts are permitted

Equity Options With Flexible Terms; Qualified Covered Call Treatment

Federal Register · Rule · Apr 29, 2002

In addition, the holding period is suspended for the period during which the taxpayer is the grantor of the option. … One commentator is concerned that this phrase implies that the broker-dealer must act as a principal in the transaction.

Risk-Based Capital Standards: Advanced Capital Adequacy Framework-Basel II; Establishment of a Risk-Based Capital Floor

Federal Register · Proposed Rule · Dec 30, 2010

related materials, and viewing the docket after the close of the comment period … (Dodd-Frank Act)

Section 467 Rental Agreements Involving Payments of $2,000,000 or Less

Federal Register · Proposed Rule · May 18, 1999

fixed rent allocated to the period under the agreement, the proportional rental amount, or the constant rental amount (constant rental accrual). … on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Tax Credit for Employee Health Insurance Expenses of Small Employers

Federal Register · Rule · Jun 30, 2014

and Summary of Comments below. … No comments were received.

Valuation of Plan Distributions

Federal Register · Proposed Rule · Apr 5, 1995

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, … 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.

Proposed Third-Party Risk Management Guidance

Federal Register · Notice · Sep 15, 2026

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. … Mailed and hand-delivered comments must be received by the close of the comment period.

Arbitrage and Private Activity Restrictions Applicable to Tax-exempt Bonds Issued by State and Local Governments; Investment-type Property (Prepayment); Private Loan (Prepayment)

Federal Register · Proposed Rule · Apr 17, 2002

Section 148(b)(2)(D) was added to the Code by the Tax Reform Act of 1986, Pub. L. No. 99-514, 100 Stat. 2085 (1986) (1986 Act). … 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; Comment Request; Securities Exchange Act Disclosure Rules

Federal Register · Notice · Dec 18, 2025

The OCC is soliciting comment concerning the renewal of its information collection titled, “Securities Exchange Act Disclosure Rules.” … Following the close of this notice's 60-day comment period, the OCC will publish a second notice with a 30-day comment period.

Regulatory Publication and Review Under the Economic Growth and Regulatory Paperwork Reduction Act of 1996

Federal Register · Proposed Rule · Jun 16, 2003

under review, throughout the review period. … After the conclusion of the comment period for each EGRPRA review notice published in the Federal Register , the Agencies will review the comments we have received and decide whether further action

Reporting and Disclosure Requirements for National Banks With Securities Registered Under the Securities Exchange Act of 1934; Securities Offering Disclosure Rules

Federal Register · Rule · Dec 9, 2003

The plain language of section 906 specifically refers to periodic reports filed by a public issuer with the SEC although Section 12(i) of the Exchange Act requires bank issuers to file periodic reports … The OCC solicited comments on the information collection requirements contained notice of proposed rulemaking. The OCC received no comments.

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

Federal Register · Proposed Rule · Sep 19, 2014

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.

Proposed Collection; Comment Request for Form 8734

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 Form 8734, Support Schedule for Advance Ruling Period.

Proposed Collection; Comment Request for Form 8734

Federal Register · Notice · Apr 13, 2010

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 8734, Support Schedule for Advance Ruling Period.

Agency Information Collection Activities; Proposed Renewal; Comment Request; Renewal Without Change of Additional Records To Be Made and Retained by Casinos

Federal Register · Notice · Apr 23, 2025

This request for comments is made pursuant to the Paperwork Reduction Act of 1995. DATES: Written comments are welcome and must be received on or before June 23, 2025. … Please submit comments by one method only. Comments will be reviewed consistent with the Paperwork Reduction Act of 1995 and applicable OMB regulations and guidance.

Return of Partnership Income

Federal Register · Proposed Rule · Jan 26, 1998

in 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.

Implementation of Public Law 104-132, the Antiterrorism and Effective Death Penalty Act of 1996, Relating to the Marking of Plastic Explosives for the Purpose of Detection (96R-029P)

Federal Register · Rule · Oct 14, 1999

The comment period for Notice No. 847 closed on May 27, 1997. ATF received four comments in response to Notice No. 847. One commenter expressed support for the temporary regulations. … the 3-year period specified in the Act.

Agent for Consolidated Group

Federal Register · Rule · Jun 28, 2002

Written comments responding to the notice of proposed rulemaking were received. After consideration of all the comments, the proposed regulations are adopted as amended by this Treasury decision. … Explanation and Summary of Comments These final regulations are substantially the same as the proposed regulations but reflect certain revisions based on various formal and informal comments that were

Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits

Federal Register · Rule · Jun 21, 2019

pre-Act statutory amendments. … The IRS received no comments on the portions of the forms that relate to section 951A during the comment period.