Documents

Bulletin No. 2020–37

Agency decision · Agency decision

DATES: Written or electronic comments and requests for a public hearing must be received by October 5, 2020. ADDRESSES: Commenters are strongly encouraged to submit public comments electronically. … Section 114 of Division O of the Act, titled “Setting Every Community Up for Retirement Enhancement Act of 2019” (SECURE Act), amended section 401(a) (9) of the Code by changing the required beginning

Bulletin No. 2001–28

Agency decision · Agency decision

In order to address concerns raised by commentators, however, the final regulations take into account any reinstatement of coverage that occurs during the portion of a cost maintenance period that precedes … Act.

Bulletin No. 2021–26

Agency decision · Agency decision

acts in reliance on the “automatic” postponement periods for the taxpayer’s time-sensitive tax acts. … the time-sensitive tax acts to be postponed during the mandatory 60-day postponement period.

Part III - Administrative, Procedural, and Miscellaneous

Agency decision · Agency decision

submit comments). … All commenters are strongly encouraged to 15 submit comments electronically.

Bulletin No. 2021–28

Agency decision · Agency decision

Also included in this part are Bank Secrecy Act Administrative Rulings. … Stafford Disaster Relief and Emergency Assistance Act, 42 U.S.C. 5121- 5207.

Transition Relief and Guidance Relating to Certain Required Minimum Distributions

Agency decision · Agency decision

of 2022 (SECURE 2.0 Act), enacted on December 29, 2022, as Division T of the Consolidated Appropriations Act, 2023, Pub. … Comments received by the Treasury Department and the IRS The Treasury Department and the IRS provided a 90-day comment period for the proposed regulations.

Bulletin No. 1998–45

Agency decision · Agency decision

November 9, 1998 ACTION: Interim rules with request for comments. SUMMARY: This document contains interim rules governing the Newborns’ and Mothers’ Health Protection Act of 1996 (NMHPA). … Comment Date. Written comments on these interim rules are invited and must be received by the Departments on or before January 25, 1999.

Bulletin No. 2021–18

Agency decision · Agency decision

and Disaster Tax Relief Act of 2020 (Relief Act), enacted as Division EE of the Appropriations Act, with respect to qualified wages paid with respect to the period beginning January 1, 2021, and ending … Commenters are strongly encouraged to submit public comments electronically.

These synopses are intended only as aids to the reader in

Agency decision · Agency decision

Act. … Public comment period ends pdf/i1040gi.pdf) 12/29/2020.

Bulletin No. 2026–25

Agency decision · Agency decision

Alternatively, a commenter requested an extended period of time after the publication date during which foreign governments could continue relying on the existing rules for outstanding debt instruments … Alternatively, commenters requested an extended period after the publication date during which foreign governments may continue relying on the existing rules with respect to existing interests, and not

These synopses are intended only as aids to the reader in

Agency decision · Agency decision

Several commentators stated that this excess premium should be allowable as a current deduction for the accrual period in which the excess occurs. … Act of 1981, Public Law 97–34, 212(d)(2)(C) and (e)(2), 95 Stat. 172, 239 (Aug. 13, 1981) (1981 Act) and the Tax Reform Act of 1984, Public Law 98–369, 1063, 98 Stat. 494, 1047 (July 18, 1984) (1984 Act

Bulletin No. 1996–31

Agency decision · Agency decision

of 1987 and by the Uruguay Round Agreements Act (GATT). … The proposed regulations reflect changes to the law made by the Tax Reform Act of 1986 and the Technical and Miscellaneous Revenue Act of 1988.

Bulletin No. 2021–41

Agency decision · Agency decision

(the “CARES Act”). … (the “CARES Act”).

Bulletin No. 2023–46

Agency decision · Agency decision

Section 335 of the SECURE 2.0 Act of 2022 (SECURE 2.0 Act), which was enacted on December 29, 2022 as Division T of the Consolidated Appropriations Act, 2023, Pub. … After consideration of public comments received on the proposed regulations (and taking into account section 335 of the SECURE 2.0 Act), the proposed regulations are adopted by this Treasury decision,

These synopses are intended only as aids to the reader in

Agency decision · Agency decision

Public comment period closes on 1/11/21. III. … The Treasury Department and the IRS did not receive any comments on this issue. The Regulatory Flexibility Act (5 U.S.C. 601 et seq.)

These synopses are intended only as aids to the reader in

Agency decision · Agency decision

Lubick, Acting Assistant Secretary of the Treasury. … Sections 1293 and 1295 were added by the Tax Reform Act of 1986 (the Act) and were amended by the Technical and Miscellaneous Revenue Act of 1988 (TAMRA).

IRB 1999-7

Agency decision · Agency decision

In response to comments, the final regulations have added a requirement that the plan administrator have acted in good faith in order for this relief to apply. … of 1997 (the Act), Pub.

Bulletin No. 1996–34

Agency decision · Agency decision

(See the Paperwork Reduction Act section of this preamble, which requests comments on the burden that might be imposed by this requirement.) … Act of 1981, Public Law 97–34, 212(d)(2)(C) and (e)(2), 95 Stat. 172, 239 (Aug. 13, 1981) (1981 Act) and the Tax Reform Act of 1984, Public Law 98–369, 1063, 98 Stat. 494, 1047 (July 18, 1984) (1984 Act

This document has been submitted to the Office of the Federal Register (OFR) for

Agency decision · Agency decision

Regulatory Flexibility Act Under the Regulatory Flexibility Act (RFA) (5 U.S.C. chapter 6), it is hereby certified that these proposed regulations, if adopted, would not have a significant economic impact … Unfunded Mandates Reform Act Section 202 of the Unfunded Mandates Reform Act of 1995 (UMRA) requires that agencies assess anticipated costs and benefits and take certain other actions before issuing a

Bulletin No. 1996–33

Agency decision · Agency decision

All comments should be received by September 30, 1996. The comments submitted 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.