Documents

Proposed Agency Information Collection Activities; Comment Request

Federal Register · Notice · Dec 27, 2023

• For assistance in navigating www.reginfo.gov, please contact the Regulatory Information Service Center at (202) 482-7340. … item 7, “Guaranteed by U.S.

Announcement of National Customs Automation Program Test of Account-Based Declaration Prototype

Federal Register · Notice · Mar 27, 1997

DEPARTMENT OF THE TREASURY Customs Service Announcement of National Customs Automation Program Test of Account-Based Declaration Prototype AGENCY: U.S. … Margaret Fearon at U.S. Customs Service, 1301 Constitution Avenue, NW, Room 4139, Washington, DC 20229.

Deemed Distributions Under Section 305(c) of Stock and Rights to Acquire Stock

Federal Register · Proposed Rule · Apr 13, 2016

The exception from the obligation to withhold under paragraph (d)(1)(i) of this section does not apply if— (A) The withholding agent is related (within the meaning of section 482) to the recipient or … The exception from the obligation to withhold under paragraph (a)(4)(i)(A) of this section does not apply if— (1) The withholding agent is related (within the meaning of section 482) to the recipient

Classification of Cloud Transactions and Transactions Involving Digital Content

Federal Register · Proposed Rule · Aug 14, 2019

For U.S. resident taxpayers, the U.S. generally taxes both domestic and foreign source income and, for the latter, provides credits for foreign taxes up to the level of U.S. tax. … The character of income also affects the U.S. taxation of income earned by U.S. taxpayers through their foreign subsidiary corporations.

Allocation of Loss With Respect to Stock and Other Personal Property

Federal Register · Rule · Dec 28, 2001

With respect to U.S. resident taxpayers, the regulations generally allocate losses against U.S. source income. … If a taxpayer recognizes loss with respect to personal property and the taxpayer (or any person described in section 267(b) (after application of section 267(c)), 267(e), 318 or 482 with respect to

Expanded Examination Cycle for Certain Small Insured Depository Institutions and U.S. Branches and Agencies of Foreign Banks

Federal Register · Rule · Sep 14, 2026

Please use the title “Expanded Examination Cycle for Certain Small Insured Depository Institutions and U.S. … The authority citation for part 4 continues to read as follows: Authority: 5 U.S.C. 301, 552; 12 U.S.C. 1, 93a, 161, 481, 482, 484(a), 1442, 1462a, 1463, 1464, 1817(a), 1818, 1820, 1821, 1831m,

Source of Income from Certain Space and Ocean Activities; Also, Source of Communications Income

Federal Register · Proposed Rule · Jan 17, 2001

a taxpayer must allocate gross income to the satisfaction of the Commissioner based on the facts and circumstances, IRS and Treasury believe that such allocations would be based generally on section 482 … a taxpayer must allocate gross income to the satisfaction of the Commissioner based on the facts and circumstances, IRS and Treasury believe that such allocations would be based generally on section 482

Country-by-Country Reporting

Federal Register · Proposed Rule · Dec 23, 2015

including a full comparability analysis of factors such as functions performed, resources employed, and risks assumed) as required by the arm's length standard set forth in the regulations under section 482 … A U.S.

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

Federal Register · Notice · Feb 14, 2019

Branches and Agencies of Foreign Banks (FFIEC 002) and the Report of Assets and Liabilities of a Non-U.S. Branch that is Managed or Controlled by a U.S. Branch or Agency of a Foreign (Non-U.S.) … • For assistance in navigating www.reginfo.gov, please contact the Regulatory Information Service Center at (202) 482-7340.

Departmental Offices; Disclosure of Records: Freedom of Information Act

Federal Register · Rule · Jun 30, 2000

Service of process will be received by the United States Secret Service Chief Counsel at the following address: Chief Counsel, U.S. … The U.S. Mint will provide a room on an ad hoc basis when necessary.

Proposed Agency Information Collection Activities; Comment Request

Federal Register · Notice · Mar 27, 2026

For assistance in navigating www.reginfo.gov, please contact the Regulatory Information Service Center at (202) 482-7340. … Respondents: State member banks, certain bank holding companies, U.S. intermediate holding companies, certain covered savings and loan holding companies.

Expanded Examination Cycle for Certain Small Insured Depository Institutions and U.S. Branches and Agencies of Foreign Banks

Federal Register · Rule · Apr 10, 2007

3064-AD17 DEPARTMENT OF THE TREASURY Office of Thrift Supervision 12 CFR Part 563 [Docket ID OTS-2007-0006] Expanded Examination Cycle for Certain Small Insured Depository Institutions and U.S … Subpart C also issued under 5 U.S.C. 301, 552; 12 U.S.C. 161, 481, 482, 484(a), 1442, 1817(a)(3), 1818(u) and(v), 1820(d)(6), 1820(k), 1821(c), 1821(o), 1821(t), 1831m, 1831p-1, 1831o, 1867, 1951 et

Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests

Federal Register · Notice · Dec 21, 2018

DEPARTMENT OF THE TREASURY Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests AGENCY: Departmental Offices, U.S. … Title: Revenue Procedure 2015-41 (Formerly 2006-9)—Section 482—Allocation of Income and Deductions Among Taxpayers. OMB Control Number: 1545-1503.

Federal Government Participation in the Automated Clearing House

Federal Register · Proposed Rule · Aug 21, 2003

Vajs, Director, Risk Management Division, Financial Management Service, U.S. Department of the Treasury, Room 423, 401 14th Street, SW., Washington, DC 20227. … In this regard, although we are not proposing to include U.S.

Express Consignments; Formal and Informal Entries of Merchandise; Administrative Exemptions

Federal Register · Uncategorized Document · Jun 13, 1994

Rosoff, Office of Regulations and Rulings, (202-482-7040). … Note 1; Chapter 89, Additional U.S. Note 1; Chapter 98, Subchapter III, U.S. Note 4; Chapter 99, Subchapter V, U.S.

Treatment of Certain Interests in Corporations as Stock or Indebtedness

Federal Register · Rule · Oct 21, 2016

Alternatively, some comments suggested relocating the proposed documentation rules under sections 6662 or 482. … over U.S.

Application of Modified Carryover Basis to General Basis Rules

Federal Register · Rule · Jan 19, 2017

share is subject to the adjustments provided by paragraphs (c)(4)(i)( b ) and ( c ) of this section, but such adjustments are only applicable in the case of an option that is subject to section 423 … For U.S. transferor decedents dying in 2010, the general rule of gain recognition under § 1.684-1 shall apply to any transfer of property by reason of death of the U.S. transferor if the basis of the property

General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Related Collection, Refunds, and Credits; Revision of Information Reporting and Backup Withholding Regulations; and Removal of Regulations Under Part 35a and of Certain Regulations Under Income Tax Treaties

Federal Register · Proposed Rule · Apr 22, 1996

Under paragraph (e)(2), income reallocated under section 482 from a U.S. person to a related foreign person would be considered a payment for withholding tax purposes. … (2) Income allocated under section 482. A payment is considered made to the extent income subject to withholding is allocated under section 482.

Role of Supervisory Guidance

Federal Register · Rule · Feb 12, 2021

Clearing House Assn L.L.C., 557 U.S. 519 (2009); United States v. Gaubert, 499 U.S. 315 (1991); and United States v. Philadelphia Nat. Bank, 374 U.S. 321 (1963). … Robbins, 519 U.S. 452 (1997)). 19   Mortgage Bankers Association, 575 U.S. at 97 ( citing Shalala v.

Petroleum Refineries in Foreign Trade Subzones

Federal Register · Uncategorized Document · Mar 4, 1994

ADDRESSES: Comments (preferably in triplicate) must be submitted to U.S. … FOR FURTHER INFORMATION CONTACT: Legal aspects: Cari Berdut, Entry Rulings Branch, (202-482-7040). Operational aspects: Louis Hryniw, Office of Regulatory Audit, (202-927-1100).