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Economic Growth and Regulatory Paperwork Reduction Act of 1996 Amendments
Federal Register · Rule · Jan 23, 2017
The OCC receives a number of applications and notices for changes to permanent capital that arise solely from applying U.S. generally accepted accounting principles (GAAP). For example, U.S. … These disclosures are in addition to those required under U.S. GAAP.
82 FR 8082Treasury DepartmentComptroller of the CurrencyGuidance Regarding Deduction and Capitalization of Expenditures
Federal Register · Proposed Rule · Dec 19, 2002
Winmill, 305 U.S. 79 (1938); § 1.263(a)-2(e). … Commissioner , 397 U.S. 572 (1970).
67 FR 77701Treasury DepartmentInternal Revenue ServiceOCC Rules Regarding the Availability of OCC Information
Federal Register · Proposed Rule · Aug 5, 2026
In addition, the U.S. … (v) U.S.-based consultants and U.S.
91 FR 50610Treasury DepartmentComptroller of the CurrencyBasis Reporting by Securities Brokers and Basis Determination for Stock
Federal Register · Proposed Rule · Dec 17, 2009
. payors and U.S. middlemen. … The Treasury Department and IRS request comments regarding the usefulness of information received from non-U.S. payors and non-U.S. middlemen, the costs to non-U.S. payors and non-U.S. middlemen of complying
74 FR 67010Treasury DepartmentInternal Revenue ServiceGuidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions
Federal Register · Proposed Rule · Oct 23, 2002
Hernandez, 292 U.S. 62 (1934) (disallowing a worthless stock deduction recognized on a liquidation of a subsidiary member because the group had already obtained the tax benefit from the operating losses … stock or another asset is subject to redetermination, deferral, or disallowance under other applicable provisions of the Internal Revenue Code and regulations thereunder, including sections 267(f) and 482
67 FR 65060Treasury DepartmentInternal Revenue ServiceConsolidated Groups and Controlled GroupsIntercompany Transactions and Related Rules
Federal Register · Uncategorized Document · Apr 15, 1994
See also sections 269 (acquisitions to evade or avoid income tax) and 482 (allocations among commonly controlled taxpayers). … First, the $100 of combined income must be divided into foreign and U.S. source income portions.
Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Jan 3, 1994
ADDRESSES: Written comments (preferably in triplicate) may be addressed to U.S. … Gethers, Office of Regulations and Rulings (202-482-6980).
59 FR 110Treasury DepartmentCustoms ServiceFederal Register · Rule · May 18, 1999
regulations explicitly provide that the Commissioner may apply authorities other than section 467 and the regulations thereunder, such as section 446(b) clear-reflection-of-income principles, section 482 … deflation occurring over a period during the lease term and is determined consistently under a generally recognized index for measuring inflation or deflation (for example, the non-seasonally adjusted U.S
64 FR 26845Treasury DepartmentInternal Revenue ServiceFederal Register · Rule · Oct 20, 2008
The NAIC is a non-profit corporation established by the insurance commissioners of the 50 States, the District of Columbia, and the four U.S. territories. … Campbell, Assistant Secretary, Employee Benefits Security Administration, U.S. Department of Labor.
73 FR 62410Treasury DepartmentInternal Revenue ServicePurchase Price Allocations in Deemed and Actual Asset Acquisitions
Federal Register · Rule · Feb 13, 2001
220), qualified pension, profit-sharing, stock bonus and annuity plans (sections 401(a) and 403(a)), simplified employee pensions (section 408(k)), tax qualified stock option plans (sections 422 and 423 … Commissioner, 344 U.S. 6 (1952).
66 FR 9925Treasury DepartmentInternal Revenue ServiceUnrelated Business Taxable Income Separately Computed for Each Trade or Business
Federal Register · Proposed Rule · Apr 24, 2020
Groetzinger, 480 U.S. 23, 27 (1987). … Commissioner, 105 F.3d 482 (9th Cir. 1997), affg, 104 T.C. 236 (1995) (following Service Bolt & Nut, 724 F.2d 519).
85 FR 23172Treasury DepartmentInternal Revenue ServiceEconomic Growth and Regulatory Paperwork Reduction Act of 1996 Amendments
Federal Register · Proposed Rule · Mar 14, 2016
The OCC receives a number of applications and notices for changes to permanent capital that arise solely from applying U.S. generally accepted accounting principles (GAAP). For example, U.S. … To satisfy this requirement, the proposal provides that a Federal savings association shall incorporate U.S.
81 FR 13608Treasury DepartmentComptroller of the CurrencyBeneficial Ownership Information Reporting Requirements
Federal Register · Rule · Sep 30, 2022
See U.S. … See U.S.
87 FR 59498Treasury DepartmentFinancial Crimes Enforcement NetworkFederal Register · Notice · Jul 1, 2010
Other information pertinent to Federal sureties may be obtained from the U.S. … PHONE: (517) 482-6211 x-765. UNDERWRITING LIMITATION b/: $8,081,000.
75 FR 38192Treasury DepartmentFiscal ServiceFederal Register · Notice · Jul 1, 2011
Other information pertinent to Federal sureties may be obtained from the U.S. … PHONE: (517) 482-6211 x-765. UNDERWRITING LIMITATION b/: $7,257,000.
76 FR 38892Treasury DepartmentFiscal ServiceFederal Register · Notice · Jul 1, 2009
Other information pertinent to Federal sureties may be obtained from the U.S. … PHONE: (517) 482-6211 x-765. UNDERWRITING LIMITATION b/: $8,324,000.
74 FR 31536Treasury DepartmentFederal Register · Notice · Jul 1, 2015
Other information pertinent to Federal sureties may be obtained from the U.S. … PHONE: (517) 482-6211 x-7754. UNDERWRITING LIMITATION b/: $4,239,000.
80 FR 37735Treasury DepartmentFiscal ServiceIncome Attributable to Domestic Production Activities
Federal Register · Proposed Rule · Nov 4, 2005
The IRS and Treasury Department further believe that the reference to section 482 principles in footnote 27 of the Conference Report reflects an intent to apply section 482 principles consistently … Comm'r , 326 U.S. 599 (1946)).
70 FR 67220Treasury DepartmentInternal Revenue ServiceFederal Register · Proposed Rule · Mar 27, 1995
Subpart C also issued under 5 U.S.C. 301, 552; 12 U.S.C. 481, 482, 1821(o), 1821(t); 18 U.S.C. 641, 1905, 1906; 31 U.S.C. 9701. Subpart D also issued under 12 U.S.C. 1833e. … Ragen, 340 U.S. 462 (1951).
60 FR 15705Treasury DepartmentComptroller of the CurrencyFederal Register · Notice · Jul 8, 2016
Other information pertinent to Federal sureties may be obtained from the U.S. … PHONE: (517) 482-6211 x-7754. UNDERWRITING LIMITATION b/: $5,057,000.
81 FR 44690Treasury DepartmentFiscal Service
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