Documents

Electing Small Business Trusts With Nonresident Aliens as Potential Current Beneficiaries

Federal Register · Rule · Jun 18, 2019

Section 13541(a) of the Tax Cuts and Jobs Act, Public Law 115-97, 131 Stat. 2054, 2154 (TCJA) amended section 1361(c)(2)(B)(v) of the Code to allow NRAs to be PCBs of ESBTs. … small business, and no comments were received.

Proposed Information Collections; Comment Request (No. 98)

Federal Register · Notice · Feb 12, 2026

SUMMARY: As part of our continuing effort to reduce paperwork and respondent burden, and as required by the Paperwork Reduction Act of 1995, we invite comments on the continuing or proposed information … • Mail —Send comments to the Paperwork Reduction Act Officer, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW, Box 12, Washington, DC 20005.

Self-Employment Tax Treatment of Members of Certain Limited Liability Companies

Federal Register · Uncategorized Document · Dec 29, 1994

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, … 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.

Payments From the Presidential Primary Matching Payment Account

Federal Register · Rule · Nov 13, 2008

The notice of proposed rulemaking invited comments and requests for a public hearing, but no comments were received and no public hearing was requested or held. … information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Regulatory Publication and Review Under the Economic Growth and Regulatory Paperwork Reduction Act of 1996

Federal Register · Proposed Rule · Jun 4, 2014

Furthermore, we invite the public to comment on every rule we propose, as required by the Administrative Procedure Act (“APA”). III. … Each Federal Register notice will have a 90-day comment period.

Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service (IRS) Information Collection Requests

Federal Register · Notice · Apr 25, 2025

The public is invited to submit comments on these requests. DATES: Comments should be received on or before May 27, 2025 to be assured of consideration. … O of the Further Consolidated Appropriations Act, 2020, Pub.

Agency Information Collection Activities; Proposed Renewal; Comment Request; Renewal Without Change of Prohibition on Correspondent Accounts for Foreign Shell Banks; Records Concerning Owners of Foreign Banks and Agents for Service of Legal Process

Federal Register · Notice · May 22, 2025

This request for comments is made pursuant to the Paperwork Reduction Act of 1995. DATES: Written comments are welcome and must be received on or before July 21, 2025. … Please submit comments by one method only. Comments will be reviewed consistent with the Paperwork Reduction Act of 1995 and applicable OMB regulations and guidance.

Savings Associations-Transactions with Affiliates

Federal Register · Rule · Dec 20, 2002

Availability of comments: OTS will post comments and the related index on the OTS Internet Site at www.ots.treas.gov . … OTS, however, requests comment on whether the appropriate dates for these periods should be based on the date of publication of this interim rule, rather than the date of publication of Regulation W.

Environmental Settlement FundsClassification

Federal Register · Proposed Rule · Aug 4, 1995

in accordance with the Paperwork Reduction Act (44 U.S.C. 3504(h)). … 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.

Advisory Group to the Commissioner of Internal Revenue; Charter Renewal

Federal Register · Notice · Mar 5, 2020

SUMMARY: The Charter for the Taxpayer Advocacy Panel Committee (TAP), has been renewed for a two-year period beginning February 20, 2020. … SUPPLEMENTARY INFORMATION: Notice is hereby given under section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C.

Allocation of W-2 Wages in a Short Taxable Year and in an Acquisition or Disposition

Federal Register · Rule · Aug 27, 2015

Thus, the W-2 wages are allocated based on whether the wages are for employment for a period during which the employee was employed by the predecessor or for employment for a period during which the employee … Pursuant to section 7805(f) of the Code, these regulations have been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on their impact on small business.

Electronic Filings

Federal Register · Rule · Jan 2, 2004

The comment period ended June 13, 2003, and no comments were received. Thus, the OCC is adopting the interim rule as a final rule with no modifications. … See 5 U.S.C. 601(2). 7   See 5 U.S.C. 553(b)(A)(Administrative Procedure Act (APA) provision excepting from the notice and comment requirement “rules of agency organization, procedure,

Capital; Risk-Based Capital Guidelines; Capital Adequacy Guidelines; Capital Maintenance: Servicing Assets

Federal Register · Rule · Aug 10, 1998

[[Page 42670]] Summary of Comments The Agencies collectively received 35 comment letters on the proposal during the comment period, which ended on October 3, 1997. … The ratio will also be calculated using period-end assets whenever necessary, on a case-by-case basis.

Announcement of a General Program Test Regarding Post-Entry Amendment Processing

Federal Register · Notice · Nov 28, 2000

Under 19 U.S.C. 1501, Customs has the authority to reliquidate an entry after liquidation within the same 90-day period. … Thus, under the Customs laws, a liquidation becomes final and binding on all parties after expiration of that 90-day period.

Limitations on Benefits and Contributions Under Qualified Plans

Federal Register · Proposed Rule · May 31, 2005

DATES: Written or electronic comments must be received by July 25, 2005. … All comments will be available for public inspection and copying.

Definition of Omission From Gross Income

Federal Register · Rule · Sep 28, 2009

It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations. … Pursuant to section 7805(f) of the Internal Revenue Code, these regulations have been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on their impact on small

Proposed Agency Information Collection Activities; Comment Request-Thrift Financial Report: Schedule VA

Federal Register · Notice · Apr 26, 2005

information collections, as required by the Paperwork Reduction Act of 1995, 44 U.S.C. 3507. … At the end of the comment period, the comments and recommendations received will be analyzed to determine the extent to which OTS should modify the proposed revisions prior to giving its final approval

Financial Crimes Enforcement Network; Anti-Money Laundering Program Requirements for “Persons Involved in Real Estate Closings and Settlements”

Federal Register · Proposed Rule · Apr 10, 2003

L. 107-56) (“the Act”). … Comments are welcome from those involved centrally in the real estate settlement process, i.e. , those who may act as an agent for all parties and are responsible for reviewing the form and type of

Agency Information Collection Activities: Information Collection Renewal; Comment Request; FFIEC Cybersecurity Assessment Tool

Federal Register · Notice · Apr 5, 2019

on a continuing information collection as required by the Paperwork Reduction Act of 1995 (PRA). … methods: 1  Following the close of the 60-day comment period for this notice, the OCC will publish a notice for 30 days of comment for this collection

Community Reinvestment Act Regulation Hearings

Federal Register · Proposed Rule · Jun 23, 2010

Act, 5 U.S.C. … Should the regulations require the agencies to consider violations of additional consumer laws, such as the Truth in Savings Act, the Electronic Fund Transfer Act, and the Fair Credit Reporting Act?