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Briefs, oral arguments, agency decisions and the Federal Register.
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Agency decision · Agency decision
of 1933, Section 15(b)(4) of the Securities Exchange Act of 1934, Sections 203(e) and 203(k) of the Investment Advisers Act of 1940, and Sections 9(b) and 9(f) of the Investment Company Act of 1940, Making … All comments submitted should include the Administrative Proceeding File Number (Admin. Proc. File No. 3-14909) in the subject line. Comments received will be publicly available.
Securities and Exchange CommissionAgency decision · Agency decision
L. 118-167, 138 Stat. 2584, Dec. 23, 2024) (the Act). … or in any type of future case for the same period.
Internal Revenue ServiceSECURITIES AND EXCHANGE COMMISSION
Agency decision · Agency decision
Solicitation of Comments Interested persons are invited to submit written data, views and arguments concerning the foregoing, including whether the proposed rule change is consistent with the Act. … Comments may be submitted by any of the following methods: Electronic Comments: • Use the Commission’s Internet comment form (https://www.sec.gov/rules/sro.shtml); or • Send an e-mail to rule-comments
Securities and Exchange CommissionAgency decision · Agency decision
See Taxpayer Relief Act of 1997, Pub. L. No. 105-34, § 1082, 111 Stat. 788, 950. … in the carryback period.
United States Tax CourtAgency decision · Agency decision
The Notice invited public comment on the proposed 1 Exchange Act Rel. No. 96340 (Nov. 17, 2022). … . § 201.1104, provides in relevant part, “[t]he order approving or disapproving the plan should be entered within 30 days after the end of the final period allowed for comments on the proposed plan unless
Securities and Exchange CommissionAgency decision · Agency decision
. § 201.1104, provides in relevant part, “[t]he order approving or disapproving the plan should be entered within 30 days after the end of the final period allowed for comments on the proposed plan unless … the Commission or the hearing officer, by written order, allows a longer period for good cause shown.”
Securities and Exchange CommissionAgency decision · Agency decision
Air Filter Co. v. Commissioner, 81 T.C. 709, 719 (1983)). We previously have applied the doctrine of substantial compliance to regulations and other IRS guidance, including revenue procedures. … It is an act by the government that either intentionally or recklessly misleads the claimant.” Mich. Express, Inc. v. United States, 374 F.3d 424, 427 (6th Cir. 2004).
United States Tax CourtConformed to Federal Register version
Agency decision · Agency decision
, Investment Company Act Release No. 35962 (Feb. 18, 2026) (the “Form NPORT Proposing Release”). 3 Commission to receive and consider comments on the proposed amendments and take any further action. … Given the implementation activities associated with the upcoming compliance dates, a notice and comment period could not reasonably be completed prior to registered funds incurring burdens associated with
Securities and Exchange CommissionAgency decision · Agency decision
NOTICE OF PROPOSED PLAN AND OPPORTUNITY FOR COMMENT 74. … Comments submitted by e-mail or via the Commission’s website should include “Administrative Proceeding File No. 3-22481” in the subject line. Comments received will be publicly available.
Securities and Exchange CommissionAgency decision · Agency decision
See Tariff Act of 1894, Chapter 349, section 32, 28 Stat. 509, 556 (1894). (3) The first reference to inurement originated in the Tariff Act of 1909. … Regs. have not been updated to reflect the changes of the Pension Protection Act and the Patient Protection and Affordable Care Act. (7) See TG 65: Excise Tax – Excess Benefit Transaction – IRC Section
Internal Revenue ServiceAgency decision · Agency decision
The Commission also created a Fair Fund, pursuant to Section 308(a) of the Sarbanes-Oxley Act of 2002, so the penalties paid can be distributed to harmed investors (the “Fair Fund”). 1 Securities Act … by using the Commission’s Internet comment form (http://www.sec.gov/litigation/admin.shtml); or 3. by sending an e-mail to rule-comments@sec.gov.
Securities and Exchange CommissionAgency decision · Agency decision
, Securities Act Rel. … to rule-comments@sec.gov.
Securities and Exchange CommissionAgency decision · Agency decision
At some time during this period, Mr. Hemmings explained that the ACLI and ELMS losses were to defer income to a later period. Mrs. Hemmings had faith in Mr. … Sec. 424(a) of the Tax Reform Act of 1984 (Division A of the Deficit Reduction Act of 1984), Pub.
United States Tax CourtAgency decision · Agency decision
NOTICE AND COMMENT PERIOD 72. … an email to rule-comments@sec.gov.
Securities and Exchange CommissionAgency decision · Agency decision
The Commission received two comments during the comment period. … Exchange Act Rel.
Securities and Exchange CommissionAgency decision · Agency decision
NOTICE OF PROPOSED PLAN AND OPPORTUNITY FOR COMMENT 87. … Comments submitted by e-mail or via the Commission’s website should include “Administrative Proceeding File No. 3-20185 in the subject line. Comments received will be publicly available.
Securities and Exchange CommissionThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
A remedial amendment period for changes in plan qualification requirements made by the Taxpayer Relief Act of 1997 is provided. See Rev. Proc. 98–14, page 22. Section 472. … remedial amendment period.
Internal Revenue ServiceAgency decision · Agency decision
by using the Commission’s Internet comment form (http://www.sec.gov/litigation/admin.shtml); or 3. by sending an e-mail to rule-comments@sec.gov. … Comments submitted should include “Administrative Proceeding File No. 3-14854” in the subject line. Comments received will be publicly available.
Securities and Exchange CommissionConformed to Federal Register version
Agency decision · Agency decision
General Request for Comment 306 VI. Congressional Review Act 306 VII. … We request comment on the proposed interim period: 173.
Securities and Exchange CommissionAgency decision · Agency decision
and Paperwork Reduction Act Notice, see the instructions. … Privacy Act and Paperwork Reduction Act Notice We ask for information on this form to carry out the Internal Revenue laws of the United States.
Internal Revenue Service
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