Legal Status
This site displays a prototype of a “Web 2.0” version of the daily Federal Register. It is not an official legal edition of the Federal Register, and does not replace the official print version or the official electronic version on GPO’s govinfo.gov.
The documents posted on this site are XML renditions of published Federal Register documents. Each document posted on the site includes a link to the corresponding official PDF file on govinfo.gov. This prototype edition of the daily Federal Register on FederalRegister.gov will remain an unofficial informational resource until the Administrative Committee of the Federal Register (ACFR) issues a regulation granting it official legal status. For complete information about, and access to, our official publications and services, go to About the Federal Register on NARA's archives.gov.
The OFR/GPO partnership is committed to presenting accurate and reliable regulatory information on FederalRegister.gov with the objective of establishing the XML-based Federal Register as an ACFR-sanctioned publication in the future. While every effort has been made to ensure that the material on FederalRegister.gov is accurately displayed, consistent with the official SGML-based PDF version on govinfo.gov, those relying on it for legal research should verify their results against an official edition of the Federal Register. Until the ACFR grants it official status, the XML rendition of the daily Federal Register on FederalRegister.gov does not provide legal notice to the public or judicial notice to the courts.
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- Reporting and recordkeeping requirements 1,246
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Type
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Agency
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Treatment of Special Enforcement Matters; Hearing
This document provides a notice of public hearing on proposed regulations to except certain partnership-related items from the centralized partnership audit regime that was created by the Bipartisan Budget Act of 2015 and sets forth alternative rules that will apply.
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Section 42, Low-Income Housing Credit Average Income Test Regulations; Hearing
This document provides a notice of public hearing on proposed regulations setting forth guidance on the average income test for purposes of the low-income housing credit.
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National Bank and Federal Savings Association Premises
The OCC is inviting comment on a proposed rule that would modify the requirements for national bank and Federal savings association premises.
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Section 42, Low-Income Housing Credit Average Income Test Regulations; Hearing
This document provides a notice of public hearing on proposed regulations setting forth guidance on the average income test for purposes of the low-income housing credit.
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Mandatory 60-Day Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster; Hearing
This document provides a notice of public hearing on proposed regulations relating to the new mandatory 60-day postponement of certain time-sensitive tax-related deadlines by reason of a Federally declared disaster.
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Requirements for Certain Transactions Involving Convertible Virtual Currency or Digital Assets
On December 23, 2020, FinCEN published a notice of proposed rulemaking (the ``NPRM'') proposing requirements for banks and money services businesses (``MSBs'') related to certain transactions involving convertible virtual currency (``CVC'') or digital assets with legal tender status (``LTDA''). On January 15, 2021, FinCEN published a document...
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Exemptions to Suspicious Activity Report Requirements
The OCC is inviting comment on a proposed rule that would modify the requirements for national banks and federal savings associations to file Suspicious Activity Reports. The proposed rule would amend the OCC's Suspicious Activity Report regulations to allow the OCC to issue exemptions from the requirements of those regulations. The proposed...
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Requirements for Certain Transactions Involving Convertible Virtual Currency or Digital Assets
On December 23, 2020, FinCEN published a notice of proposed rulemaking proposing requirements for banks and money services businesses (``MSBs'') related to certain transactions involving convertible virtual currency (``CVC'') or digital assets with legal tender status (``legal tender digital assets'' or ``LTDA''). As set forth below, FinCEN is...
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Guidance on Passive Foreign Investment Companies and the Treatment of Qualified Improvement Property Under the Alternative Depreciation System for Purposes of Sections 250(b) and 951A(d)
This document contains proposed regulations regarding the determination of whether a foreign corporation is treated as a passive foreign investment company (``PFIC'') for purposes of the Internal Revenue Code (``Code''). The proposed regulations also provide guidance regarding the treatment of income and assets of a qualifying insurance...
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Mandatory 60-Day Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster
This document contains proposed regulations relating to the new mandatory 60-day postponement of certain time-sensitive tax-related deadlines by reason of a Federally declared disaster. This document also contains proposed regulations clarifying the definition of ``Federally declared disaster.'' These proposed regulations affect individuals who...
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Computer-Security Incident Notification Requirements for Banking Organizations and Their Bank Service Providers
The OCC, Board, and FDIC (together, the agencies) invite comment on a notice of proposed rulemaking (proposed rule or proposal) that would require a banking organization to provide its primary federal regulator with prompt notification of any ``computer-security incident'' that rises to the level of a ``notification incident.'' The proposed rule...
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User Fee for Estate Tax Closing Letter
This document contains proposed regulations establishing a new user fee for authorized persons who wish to request the issuance of IRS Letter 627, also referred to as an estate tax closing letter. The Independent Offices Appropriations Act of 1952 authorizes charging user fees in appropriate circumstances. The proposed regulations affect persons...
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Requirements for Certain Transactions Involving Convertible Virtual Currency or Digital Assets
FinCEN is issuing this notice of proposed rulemaking to seek public comments on a proposal to require banks and money service businesses (``MSBs'') to submit reports, keep records, and verify the identity of customers in relation to transactions involving convertible virtual currency (``CVC'') or digital assets with legal tender status (``legal...
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Patient Protection and Affordable Care Act; HHS Notice of Benefit and Payment Parameters for 2022 and Pharmacy Benefit Manager Standards; Updates To State Innovation Waiver (Section 1332 Waiver) Implementing Regulations
This proposed rule sets forth payment parameters and provisions related to the risk adjustment program; cost-sharing parameters and cost-sharing reductions; and user fees for Federally- facilitated Exchanges and State-based Exchanges on the Federal platform. It includes proposed changes related to special enrollment periods; Navigator program...
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Community Reinvestment Act Regulations
The Office of the Comptroller of the Currency (OCC) is issuing a notice of proposed rulemaking to request comment on the OCC's proposed approach to determine the Community Reinvestment Act (CRA) evaluation measure benchmarks, retail lending distribution test thresholds, and community development minimums under the general performance standards....
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Fair Access to Financial Services
The Office of the Comptroller of the Currency is proposing a regulation to ensure that national banks and Federal savings associations offer and provide fair access to financial services.
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Treatment of Special Enforcement Matters
This document contains proposed regulations to except certain partnership-related items from the centralized partnership audit regime that was created by the Bipartisan Budget Act of 2015, and sets forth alternative rules that will apply. The centralized partnership audit regime does not apply to a partnership-related item if the item involves a...
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IRS Review of Regulatory and Other Relief To Support Economic Recovery
On May 19, 2020, the President signed Executive Order 13924, Executive Order On Regulatory Relief to Support Economic Recovery, to direct agencies to consider principles of fairness in administrative enforcement and adjudication and to consider rescinding, modifying, or waiving any regulations and other requirements that may inhibit the ongoing...
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Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income
This document contains proposed regulations relating to the foreign tax credit, including guidance on the disallowance of a credit or deduction for foreign income taxes with respect to dividends eligible for a dividends-received deduction; the allocation and apportionment of interest expense, foreign income tax expense, and certain deductions of...
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Additional First Year Depreciation Deduction
This document withdraws a portion of a notice of proposed rulemaking published in the Federal Register on September 24, 2019. The withdrawn portion relates to the extent to which a partner is deemed to have a depreciable interest in property held by a partnership.