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  • Application of the Segregation Rules to Small Shareholders

    Federal Register · Proposed Rule · Nov 23, 2011

    (generally, a three-year period). … Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required.

    76 FR 72362Treasury DepartmentInternal Revenue Service
  • Economic Sanctions Enforcement Guidelines

    Federal Register · Rule · Sep 8, 2008

    Comments on aspects of this rule other than those involving collections of information subject to the Paperwork Reduction Act should not be sent to OMB. … Although this interim final rule is effective immediately, OFAC is soliciting comments for a 60-day period with a view to improving the Guidelines.

    73 FR 51933Treasury DepartmentForeign Assets Control Office
  • Value of Life Insurance Contracts When Distributed From a Qualified Retirement Plan

    Federal Register · Rule · Aug 29, 2005

    Comments and Public Hearing on the 2004 Proposed Regulations and Rev. Proc. 2004-16 The IRS received comments on the 2004 proposed regulations, and a public hearing was held on June 9, 2004. … For all periods, including periods before May 1, 2005, taxpayers may rely on the safe harbors in Rev. Proc. 2005-25.

    70 FR 50967Treasury DepartmentInternal Revenue Service
  • Report on the Feasibility and Appropriateness of Mandatory Subordinated Debt

    Federal Register · Notice · Mar 10, 2000

    ACTION: Request for comments. … We invite all interested parties to submit written comments on the topics set forth below. DATE: Comments must be in writing and must be received by May 9, 2000.

    65 FR 13077Treasury Department
  • Guidance Regarding Charitable Remainder Trusts

    Federal Register · Proposed Rule · Apr 18, 1997

    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.

    62 FR 19072Treasury DepartmentInternal Revenue Service
  • Certification Requirements for Imported Natural Wine (2005R-002P)

    Federal Register · Proposed Rule · Aug 24, 2005

    L. 108-429, 118 Stat. 2434 (“the Act”), signed by President Bush on December 3, 2004. … Act of 1995 (44 U.S.C. 3507).

    70 FR 49516Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Assessment of Fees

    Federal Register · Rule · Feb 19, 2008

    and related materials, and viewing the docket after the close of the comment period … Regulatory Flexibility Act Analysis The Regulatory Flexibility Act (Pub.

    73 FR 9012Treasury DepartmentComptroller of the Currency
  • Consumer Protections for Depository Institution Sales of Insurance; Change in Effective Date

    Federal Register · Rule · Mar 19, 2001

    Under the Administrative Procedure Act (APA), an agency may suspend general notice-and-comment rulemaking procedures if the agency “for good cause finds (and incorporates the finding and a brief statement … Regulatory Flexibility Act Under section 604 of the Regulatory Flexibility Act (RFA) (5 U.S.C. 604), a final regulatory flexibility analysis is required only for notice-and-comment rulemakings conducted

    66 FR 15345Treasury DepartmentComptroller of the Currency
  • Financial Management Policies; Financial Derivatives

    Federal Register · Proposed Rule · Apr 23, 1998

    Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … Unfunded Mandates Reform Act of 1995 Section 202 of the Unfunded Mandates Reform Act of 1995, Pub.

    63 FR 20252Treasury DepartmentThrift Supervision Office
  • Terrorism Risk Insurance Program; Additional Claims Issues; Insurer Affiliations

    Federal Register · Proposed Rule · Jan 18, 2005

    All comments should be captioned with “Proposed Rule on Insurer Affiliations”. Please include your name, affiliation, address, e-mail address and telephone number in your comment. … out of any act of terrorism (as defined under the Act) occurring during the period between November 26, 2002, and December 31, 2005.

    70 FR 2830Treasury Department
  • Agency Information Collection Activities; Submission for OMB Review; Comment Request; Internal Revenue Service (IRS) Information Collection Request

    Federal Register · Notice · Apr 25, 2023

    The public is invited to submit comments on these requests. DATES: Comments should be received on or before May 25, 2023 to be assured of consideration. … Form 8609-A must be filed by the building owner for each year of the 15-year compliance period.

    88 FR 25071Treasury Department
  • Minimum Capital Ratios; Capital Adequacy Guidelines; Capital Maintenance; Capital: Deduction of Goodwill Net of Associated Deferred Tax Liability

    Federal Register · Rule · Dec 30, 2008

    benefits to be realized in future periods. … Alternatively, if the Agencies did not withdraw the proposal, this commenter requested an extension of the comment period to address valuation issues.

    73 FR 79602Treasury DepartmentComptroller of the Currency
  • Change From the Dollar Approximate Separate Transactions Method (DASTM) to the Profit and Loss Method of Accounting

    Federal Register · Uncategorized Document · Jul 25, 1994

    Comments are requested as to whether the three year period is appropriate. … 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,

    Treasury DepartmentInternal Revenue Service
  • User Fees Relating to Enrolled Actuaries

    Federal Register · Proposed Rule · Oct 5, 2022

    The Independent Offices Appropriation Act of 1952 authorizes charging user fees. DATES: Electronic or written comments must be received by December 5, 2022. … A period of 10 minutes will be allocated to each person for making comments. After the deadline for receiving outlines has passed, the IRS will prepare an agenda containing the schedule of speakers.

    87 FR 60357Treasury DepartmentInternal Revenue Service
  • Management of Federal Agency Disbursements

    Federal Register · Proposed Rule · Sep 16, 1997

    The comment letters generally supported the Act and the interim rule, although commenters expressed a wide range of views regarding how best to achieve the Act's objectives. --------------------------- … for a limited period of public comment.

    62 FR 48714Treasury DepartmentFiscal Service
  • National Banks and Federal Savings Associations as Lenders

    Federal Register · Proposed Rule · Jul 22, 2020

    The docket may be viewed after the close of the comment period in the same manner as during the comment period. … The docket may be viewed after the close of the comment period in the same manner as during the comment period.

    85 FR 44223Treasury DepartmentComptroller of the Currency
  • Reporting of Specified Foreign Financial Assets

    Federal Register · Rule · Dec 12, 2014

    as the asset is held by the taxpayer for only a short period of time. … (9) Reporting period.

    79 FR 73817Treasury DepartmentInternal Revenue Service
  • Customs Brokers

    Federal Register · Proposed Rule · Apr 27, 1999

    Comments Before adopting this proposed regulation as a final rule, consideration will be given to any written comments timely submitted to Customs, including comments on the clarity of this proposed … Comments should be submitted within the time frame that comments are due regarding the substance of the proposal.

    64 FR 22726Treasury DepartmentCustoms Service
  • Electronic Payee Statements

    Federal Register · Proposed Rule · Feb 14, 2001

    Initial Regulatory Flexibility Act Analysis This initial analysis is required under the Regulatory Flexibility Act. (5 U.S.C. chapter 6). … A period of ten minutes will be allotted to each person for making comments. An agenda showing the scheduling of speakers will be prepared after the deadline for receiving outlines has passed.

    66 FR 10247Treasury DepartmentInternal Revenue Service
  • Proposed Information Collection Activity; Public Comment Request

    Federal Register · Notice · Dec 31, 1996

    This request for comment is being made pursuant to the Paperwork Reduction Act of 1995 (Pub. L. 104-13; 44 U.S.C. 3506(c)(2)(A)). … DATES: Written comments and recommendations on the proposal for the collection of information should be received on or before March 3, 1997. ADDRESSES: Direct all written comments to Nancy J.

    61 FR 69134Treasury Department

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