Documents

Community Reinvestment Act; Interagency Questions and Answers Regarding Community Reinvestment; Guidance

Federal Register · Rule · Jul 25, 2016

time period may be extended … Those comments are also available to the public unless they are exempt from disclosure under the Freedom of Information Act.

Application Processing

Federal Register · Rule · Dec 4, 1997

Proposed Sec. 516.5(a)(2) replaced the existing 10-day comment period with a 25-day comment period. … This time period would more closely track the 25- day revised comment period.

Office of Investment Security; Guidance Concerning the National Security Review Conducted by the Committee on Foreign Investment in the United States

Federal Register · Notice · Dec 8, 2008

Section 721 requires CFIUS to complete a review of a covered transaction within a 30-day period. CFIUS concludes action on the vast majority of transactions within this initial 30-day review period. … In limited cases, following a review, CFIUS may initiate an investigation, which it must complete within a subsequent 45-day period.

Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]

Federal Register · Rule · Jan 18, 2017

Americans Against Tax Hikes Act of 2015 (PATH Act), enacted as Division Q of the Consolidated Appropriations Act, 2016, Public Law 114-113, 129 Stat. 2422. … The comment asserted that the change to the length of the recognition period in the temporary regulations and the proposed regulations was inconsistent with Congress's intent in the PATH Act and with prior

Eligible Terminated S Corporations

Federal Register · Rule · Oct 20, 2020

Section 7503 provides that, “when the last day prescribed under authority of the internal revenue laws for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of such act … Paperwork Reduction Act These final regulations do not require collection of any new or additional information pursuant to the Paperwork Reduction Act (44 U.S.C. 3501 et seq. ).

Ninety-Day Waiting Period Limitation

Federal Register · Rule · Jun 25, 2014

PHS Act section 2708 and solicit comment before promulgation of final regulations on this specific issue. … (RFA) applies to most Federal rules that are subject to the notice and comment requirements of section 553(b) of the Administrative Procedure Act (5 U.S.C. 551 et seq.).

Method of Accounting for Gains and Losses on Shares in Certain Money Market Funds; Broker Returns With Respect to Sales of Shares in Money Market Funds

Federal Register · Proposed Rule · Jul 28, 2014

See Money Market Fund Reform; Amendments to Form PF, Securities Act Release No. 33-9616, Investment Advisers Act Release No. IA-3879, Investment Company Act Release No. … See Money Market Fund Reform; Amendments to Form PF, Securities Act Release No. 33-9408, Investment Advisors Act Release No. IA-3616, Investment Company Act Release No.

Conversions From Mutual to Stock Form; Mutual Savings and Loan Holding Companies

Federal Register · Uncategorized Document · Nov 30, 1994

Extension of the Conversion Public Comment Period OTS revised the conversion regulations to conform the public comment period with the longer twenty calendar day public comment period provided under … longer public comment period.

Deferral of Duty on Large Yachts Imported for Sale

Federal Register · Rule · Mar 20, 2003

SUPPLEMENTARY INFORMATION: Background Section 2406(a) of the Miscellaneous Trade and Technical Corrections Act of 1999 (the Act, Public Law 106-36, 113 Stat. 127) amended the Tariff Act of 1930 by the … The June 15, 2000, notice of proposed rulemaking invited the submission of public comments on the proposed amendments, and the public comment period closed on August 14, 2000.

Corporate Estimated Tax

Federal Register · Rule · Aug 7, 2007

Stat. 1613); the Tax Reform Act of 1986, Public Law 99-514 (100 Stat. 2085); the Omnibus Budget Reconciliation Act of 1987, Public Law 100-203 (101 Stat. 1330); the Revenue Act of 1987, Public Law 100 … ); the Omnibus Budget Reconciliation Act of 1989, Public Law 101-239 (103 Stat. 2106); the Omnibus Budget Reconciliation Act of 1990, Public Law 101-508 (104 Stat. 1388); the Tax Extension Act of 1991,

Suspension of Running of Period of Limitations During a Proceeding To Enforce or Quash a Designated or Related Summons

Federal Register · Proposed Rule · Jul 31, 2003

Section 11311 of the Omnibus Budget Reconciliation Act of 1990 (Public Law 101-508, 104 Stat. 1388) (1990 Act) amended section 6503(k) to suspend the period of limitations on assessment when a case is … ) or electronic comments that are submitted timely to the IRS.

Regulatory Capital Rule: Temporary Changes to the Community Bank Leverage Ratio Framework

Federal Register · Rule · Apr 23, 2020

The docket may be viewed after the close of the comment period in the same manner as during the comment period. … The docket may be viewed after the close of the comment period in the same manner as during the comment period. Board: You may submit comments, identified by Docket No.

Credit for Increasing Research Activities

Federal Register · Proposed Rule · Jan 4, 2000

) or electronic comments are submitted timely to the IRS. … A period of 10 minutes will be allotted to each person making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed.

Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a)

Federal Register · Proposed Rule · May 27, 2020

Tax Cuts and Jobs Act. … ADDRESSES: Commenters are strongly encouraged to submit public comments electronically.

Extension of Time for Filing Returns

Federal Register · Rule · Jun 24, 2011

Although the comments with regard to shortening the automatic extension period for these pass-through entities varied as to time periods, the majority of commentators agreed that a less than six-month … Many comments were received supporting the five-month extension period.

Capital Gains, Partnership, Subchapter S, and Trust Provisions

Federal Register · Proposed Rule · Aug 9, 1999

Service Restructuring and Reform Act of 1998, and explain the rules relating to the division of the holding period of a [[Page 43118]] partnership interest. … (1998 Act).

Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a)

Federal Register · Rule · Oct 1, 2020

Cuts and Jobs Act. … As explained in this Summary of Comments and Explanation of Provisions, these comments make recommendations regarding the default rate of withholding on periodic payments that would not require a change

Deduction for Interest on Qualified Education Loans

Federal Register · Rule · May 7, 2004

Explanation and Summary of Comments Many of the comments concerned issues relating to the 60-month limitation period, which the 2001 Act eliminated. … Some commentators recommended that the 60-month limitation period should not be suspended during a period of deferment or forbearance.

Amendment to the Bank Secrecy Act Regulations-Definitions and Other Regulations Relating to Prepaid Access

Federal Register · Proposed Rule · Jul 19, 2010

ACTION: Notice of proposed rulemaking; extension of comment period. … The original comment period would have expired on July 28, 2010. The new extended comment period will expire on August 27, 2010.

Regulatory Capital Rules: Implementation and Transition of the Current Expected Credit Losses Methodology for Allowances and Related Adjustments to the Regulatory Capital Rules and Conforming Amendments to Other Regulations

Federal Register · Proposed Rule · May 14, 2018

The docket may be viewed after the close of the comment period in the same manner as during the comment period. … Additional Requests for Comments III. Regulatory Analyses A. Paperwork Reduction Act B. Regulatory Flexibility Act C. Plain Language D. OCC Unfunded Mandates Reform Act of 1995 E.