Documents

Risk-Based Capital Guidelines; Capital Adequacy Guidelines; Capital Maintenance: Interim Capital Treatment of Consolidated Asset-Backed Commercial Paper Program Assets; Extension

Federal Register · Rule · Apr 26, 2004

The agencies requested public comment on the October 2003 interim final rule. The comment period closed November 17, 2003. … Administrative Procedure Act The Agencies find that there is good cause to dispense with prior notice and public comment on this interim final rule and with the 30-day delay of effective date generally

Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Disclosure and Reporting of CRA-Related Agreements

Federal Register · Notice · Sep 9, 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 … 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

Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions

Federal Register · Rule · Aug 13, 2010

SUPPLEMENTARY INFORMATION: Paperwork Reduction Act These temporary regulations are being issued without prior notice and public procedure pursuant to the Administrative Procedure Act (5 U.S.C. 553). … Please see the “Comments and Requests for a Public Hearing” section of the notice of proposed rulemaking for the procedures to follow in submitting comments on the proposed regulations on this subject

Information Reporting of Minimum Essential Coverage

Federal Register · Rule · Mar 10, 2014

Some commenters were uncertain about what solicitations are required to satisfy the requirement to act in a responsible manner. … (6) Access period.

Prompt Payment Interest Rate; Contract Disputes Act

Federal Register · Notice · Dec 31, 2007

ADDRESSES: Comments or inquires may be mailed to Carol Brooks, Accountant, Borrowings Accounting Team, Division of Accounting Operations, Office of Public Debt Accounting, Bureau of the Public Debt, … Therefore, notice is given that the Secretary of the Treasury has determined that the rate of interest for purposes of both Prompt Payment and the Contract Disputes Act, applicable for the period beginning

Predeceased Parent Rule

Federal Register · Proposed Rule · Sep 3, 2004

All comments will be available for public inspection and copying. … 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.

Special Lending Limits for Residential Real Estate Loans, Small Business Loans, and Small Farm Loans

Federal Register · Rule · Jun 7, 2007

and related materials, and viewing the docket after the close of the comment period … In addition, by issuing the rule on an interim final basis, the OCC will avoid any unnecessary disruption in the operation of the program and its special limits during the pendancy of the comment period

Reportable Transactions Penalties Under Section 6707A

Federal Register · Proposed Rule · Aug 28, 2015

X timely elects to waive the carryback period and carry over the 2014 net operating loss to tax year 2015. … As a person who is required to file periodic reports under section 13 or 15(d) of the Securities Exchange Act of 1934, however, X was also required, pursuant to section 6707A(e), to disclose the penalty

Third Party Contacts

Federal Register · Rule · Dec 18, 2002

Subsequent to the issuance of the proposed regulations, the IRS determined that the issuance of periodic reports may result in harm to third parties and, accordingly, has determined that periodic reports … This comment has not been adopted in the final regulations.

Guidance Under Section 108(a) Concerning the Exclusion of Section 61(a)(12) Discharge of Indebtedness Income of a Grantor Trust or a Disregarded Entity

Federal Register · Rule · Jun 10, 2016

The Bankruptcy Tax Act of 1980 was enacted to supplement the Bankruptcy Reform Act of 1978, Public Law 95-598, 92 Stat. 2549 (1978). See S. Rep. … Some commenters requested that the Treasury Department and the IRS permit taxpayers to apply the final regulations retroactively to taxable years for which the period of limitations remain open.

Proposed Collection; Comment Request for Notice 2011-87

Federal Register · Notice · Mar 26, 2012

DEPARTMENT OF THE TREASURY Proposed Collection; Comment Request for Notice 2011-87 ACTION: Notice; correction. … the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)).

Final Regulations Under Section 382 of the Internal Revenue Code of 1986; Limitations on Corporate Net Operating Loss Carryforwards

Federal Register · Uncategorized Document · Mar 18, 1994

or defer deductions to the period after the exercise of the option. … (or defer deductions to the period after the exercise of the option).

Proposed Information Collection; Comment Request; Renewal Without Change of Bank Secrecy Act Suspicious Activity Reporting Requirement for Residential Mortgage Lenders and Originators

Federal Register · Notice · Feb 10, 2015

DEPARTMENT OF THE TREASURY Financial Crimes Enforcement Network Proposed Information Collection; Comment Request; Renewal Without Change of Bank Secrecy Act Suspicious Activity Reporting Requirement … This request for comments is made pursuant to the Paperwork Reduction Act (“PRA”) of 1995, Public Law 104-13, 44 U.S.C. 3506(c)(2)(A).

National Bank Chartering

Federal Register · Proposed Rule · Jan 12, 2026

For help with submitting effective comments, please click on “Commenter's Checklist.” … The docket may be viewed after the close of the comment period in the same manner as during the comment period.

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

Federal Register · Notice · Dec 23, 2009

in accordance with the requirements of the Paperwork Reduction Act of 1995. … of the Paperwork Reduction Act of 1995.

Proposed Collection; Comment Request for Regulation Project

Federal Register · Notice · May 12, 2011

ACTION: Notice and request for comments. … and Return Act of 1998, and explain the rules relating to the division of the holding period of a partnership interest.

Proposed Collection; Comment Request for Regulation Project

Federal Register · Notice · Apr 6, 2005

on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Pub. … Restructuring and Return Act of 1998, and explain the rules relating to the division of the holding period of a partnership interest.

Estate and Gift Tax Marital Deduction

Federal Register · Rule · Aug 19, 1998

SUPPLEMENTARY INFORMATION: Paperwork Reduction Act The collection of information in these final regulations has been reviewed and, pending receipt and evaluation of public comments, approved by the … PART 602--OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 8.

Amount Determined Under Section 956 for Corporate United States Shareholders

Federal Register · Rule · May 23, 2019

The Administrator of OIRA has determined that this is a major rule for purposes of the Congressional Review Act (CRA) (5 U.S.C. 801 et seq. ). … In addition, under paragraph (a)(2)(ii)(A)( 4 ) of this section, the holding period requirement of section 246(c) is applied by reference to the period during which USP owned (within the meaning of

Property Exempt From Levy

Federal Register · Rule · Mar 7, 2005

Comments on the Proposed Regulation None. Modifications of the Proposed Regulation None. … its impact on small business, and no comments were received.