Documents

Basis Reduction Due to Discharge of Indebtedness

Federal Register · Rule · Oct 22, 1998

Act); the Technical Corrections Act of 1982, Public Law 97-448, Sec. 102(h)(1), 96 (Stat. 2365, 2372 (1983)); 1983-1 C.B. 451; the Deficit Reduction Act of 1984, Public Law 98-369, sections 474(r)(5) … This comment is not adopted in the final regulations. Section 1034 was repealed by the Taxpayer Relief Act of 1997.

Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means; Hearing Cancellation

Federal Register · Proposed Rule · Dec 5, 2024

SUMMARY: This document cancels a public hearing on the proposed rule that related to the payment of tax by commercially acceptable means and reflect changes to the law made by the Taxpayer First Act that … The public comment period for these regulations expired on September 24, 2024.

Submission to OMB for Review; Comment Request

Federal Register · Notice · Jun 14, 1996

DEPARTMENT OF THE TREASURY Submission to OMB for Review; Comment Request June 7, 1996. … [[Page 30284]] Description: Owners of residential low-income rental buildings may claim a low-income housing credit for each qualified building over a 10-year credit period.

Community Reinvestment Act Regulations

Federal Register · Rule · Dec 30, 2013

During the period ending November 2013, the CPIW increased by 1.39 percent. … Unfunded Mandates Reform Act of 1995 Section 202 of the Unfunded Mandates Reform Act of 1995, 2 U.S.C. 1532 (Unfunded Mandates Act), requires the OCC to prepare a budgetary impact statement before promulgating

Targeted Populations Under Section 45D(e)(2)

Federal Register · Proposed Rule · Sep 24, 2008

Stafford Disaster Relief and Emergency Assistance Act (the Act) by reason of Hurricane Katrina. … 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.

Submission for OMB Review; Comment Request

Federal Register · Notice · Feb 11, 2011

DEPARTMENT OF THE TREASURY Submission for OMB Review; Comment Request February 7, 2011. … Title: Revenue Procedure 2008-67, Extension of the Amortization Period (Rev. Proc. 2004-44, superseded).

Announcement of National Customs Automation Program Test Regarding Remote Location Filing

Federal Register · Notice · Feb 27, 1996

A participant must maintain an average of 1-2 entries per day throughout the testing period. 10. … Any comments on prototype participation.

Requirements Respecting the Adoption or Change of Accounting Method; Extensions of Time To Make Elections

Federal Register · Rule · May 15, 1997

The regulations provide for a longer period of time for filing an application for change in accounting method with the Commissioner. … 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.

Clarification of Section 6411 Regulations

Federal Register · Rule · Aug 27, 2007

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 … The Commissioner shall act upon any application for a tentative carryback adjustment filed under section 6411(a) within a period of 90 days from whichever of the following two dates is the later— (1

Regulations To Prescribe Return and Time for Filing for Payment of Section 4960, 4966, 4967, and 4968 Taxes and To Update the Abatement Rules for Section 4966 and 4967 Taxes

Federal Register · Proposed Rule · Nov 7, 2018

These regulations implement section 1231 of the Pension Protection Act of 2006, Public Law 109-280, 120 Stat. 780, 1094 (“PPA”), as amended by section 3(h) of the Tax Technical Corrections Act of 2007, … Comments and Requests for Public Hearing Before these proposed regulations are adopted as final regulations, consideration will be given to any comments that are timely submitted to the IRS as prescribed

Establishment of the Ballard Canyon Viticultural Area

Federal Register · Rule · Oct 2, 2013

The Alcohol and Tobacco Tax and Trade Bureau (TTB) administers the FAA Act pursuant to section 1111(d) of the Homeland Security Act of 2002, codified at 6 U.S.C. 531(d). … The comment period closed on March 18, 2013. In response to Notice No. 132, TTB received a total of 3 comments, all of which supported the establishment of the Ballard Canyon viticultural area.

Community Reinvestment Act Regulations

Federal Register · Rule · Dec 30, 2010

During the period ending November 2010, the CPIW increased by 2.21 percent. … Unfunded Mandates Reform Act of 1995 Section 202 of the Unfunded Mandates Reform Act of 1995, 2 U.S.C. 1532 (Unfunded Mandates Act), requires that an agency must prepare a budgetary impact statement before

Treatment of Certain Interests in Corporations as Stock or Indebtedness

Federal Register · Proposed Rule · Apr 8, 2016

with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). … Pursuant to the Regulatory Flexibility Act (5 U.S.C.

Agency Information Collection Activities; Proposed Renewal; Comment Request; Renewal Without Change of the Bank Secrecy Act Reports by Financial Institutions of Suspicious Transactions at 31 CFR 1020.320, 1021.320, 1022.320, 1023.320, 1024.320, 1025.320, 1026.320, and 1029.320, and FinCEN Report 111-Suspicious Activity Report

Federal Register · Notice · May 26, 2020

DEPARTMENT OF THE TREASURY Financial Crimes Enforcement Network Agency Information Collection Activities; Proposed Renewal; Comment Request; Renewal Without Change of the Bank Secrecy Act Reports by … 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 27, 2020.

Sickness or Accident Disability Payments

Federal Register · Proposed Rule · Mar 11, 2005

DATES: Written and electronic comments must be received by June 9, 2005. … with respect to the same period of absence from work

Amendments to Rules for Determination of Basis of Partner's Interest; Special Rules

Federal Register · Proposed Rule · Mar 29, 2002

on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … Paragraph (e) is amended by removing the period at the end of the paragraph and adding a new phrase at the end of the paragraph.

Community Reinvestment Act Regulations

Federal Register · Rule · Dec 21, 2012

to these dollar figures based on the year-to-year change in the average of the Consumer Price Index for Urban Wage Earners and Clerical Workers (CPIW), not seasonally adjusted, for each twelve-month period … During the period ending November 2012, the CPIW increased by 2.23 percent.

Agency Information Collection Activities: Proposed Collection; Comment Request

Federal Register · Notice · Nov 13, 2003

SUMMARY: In accordance with the requirements of the Paperwork Reduction Act of 1995 (44 U.S.C. chapter 35), the OCC, the OTS, the Board, and the FDIC (the “agencies”) may not conduct or sponsor, and the … At the end of the comment period, the comments and recommendations received will be analyzed to determine the extent to which the FFIEC and the agencies should modify the report.

Other Real Estate Owned and Technical Amendments; Amendment of Effective Date and Correction

Federal Register · Rule · Nov 21, 2019

Riegle Community Development and Regulatory Improvement Act of 1994 ” is revised to read as follows: “The OCC received no comments addressing administrative burden of the regulation pursuant to section … the Administrative Procedure Act (5 U.S.C. 553).

Nonbank Trustee Net Worth Requirements

Federal Register · Uncategorized Document · Dec 6, 1994

These temporary regulations also increase the initial net worth requirement for all nonbank trustees to better assure that enterprises are sound and well-funded during their start-up period. … 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,