Guidance Under Section 1061

by the Internal Revenue Service on 01/19/2021.

This document contains final regulations that provide guidance under section 1061 of the Internal Revenue Code (Code). Section 1061 recharacterizes certain net long-term capital gains of a partner that holds one or more applicable partnership interests as short-term capital gains. An applicable partnership interest is an interest in a...

Additional Guidance Regarding Limitation on Deduction for Business Interest Expense

by the Internal Revenue Service on 01/19/2021.

This document contains final regulations that provide additional guidance regarding the limitation on the deduction for business interest expense under section 163(j) of the Internal Revenue Code (Code) to reflect amendments made by the Tax Cuts and Jobs Act and the Coronavirus Aid, Relief, and Economic Security Act. Specifically, the...

Section 199A Rules for Cooperatives and Their Patrons

by the Internal Revenue Service on 01/19/2021.

This document contains final regulations that provide guidance to cooperatives to which sections 1381 through 1388 of the Internal Revenue Code (Code) apply (Cooperatives) and their patrons regarding the deduction provided by section 199A(a) of the Code for qualified business income (QBI), as well as guidance to specified agricultural or...

Debt Collection Practices (Regulation F)

by the Consumer Financial Protection Bureau on 01/19/2021.

The Bureau of Consumer Financial Protection (Bureau) is issuing this final rule to revise Regulation F, which implements the Fair Debt Collection Practices Act (FDCPA). The final rule governs certain activities by debt collectors, as that term is defined in the FDCPA. Among other things, the final rule clarifies the information that a debt...

Tax on Excess Tax-Exempt Organization Executive Compensation

by the Internal Revenue Service on 01/19/2021.

This document sets forth final regulations under section 4960 of the Internal Revenue Code (Code), which imposes an excise tax on remuneration in excess of $1,000,000 and any excess parachute payment paid by an applicable tax-exempt organization to any covered employee. The regulations affect certain tax-exempt organizations and certain entities...

Agency Information Collection Activities; Submission to the Office of Management and Budget (OMB) for Review and Approval; Comment Request; Patent Petitions Related to Application and Reexamination Processing Fees

by the Patent and Trademark Office on 01/19/2021.

Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Related Information Reporting Requirements

by the Internal Revenue Service on 01/19/2021.

This document contains final regulations providing guidance on section 162(f) of the Internal Revenue Code (Code), as amended in 2017, concerning the deduction of certain fines, penalties, and other amounts. This document also contains final regulations providing guidance relating to the information reporting requirements under new section 6050X...

Excise Taxes; Transportation of Persons by Air; Transportation of Property by Air; Aircraft Management Services

by the Internal Revenue Service on 01/19/2021.

This document contains final regulations relating to the excise taxes imposed on certain amounts paid for transportation of persons and property by air. Specifically, the final regulations relate to the exemption for amounts paid for certain aircraft management services. The final regulations also amend, revise, redesignate, and remove...

Proposed Establishment of Class E Airspace; Monhegan Island, ME

by the Federal Aviation Administration on 01/19/2021.

This action proposes to establish Class E airspace extending upward from 700 feet above the surface for Monhegan Island Heliport, Monhegan Island, ME, to accommodate new area navigation (RNAV) global positioning system (GPS) standard instrument approach procedures (SIAPs) serving this heliport. Controlled airspace is necessary for the safety and...

Proposed Establishment of Class E Airspace; Framingham, MA

by the Federal Aviation Administration on 01/19/2021.

This action proposes to establish Class E airspace extending upward from 700 feet above the surface for MSP GHQ Heliport, Framingham, MA, to accommodate new area navigation (RNAV) global positioning system (GPS) standard instrument approach procedures (SIAPs) serving this heliport. Controlled airspace is necessary for the safety and management...

Proposed Establishment, Amendment, and Revocation of Air Traffic Service (ATS) Routes; Northeast United States

by the Federal Aviation Administration on 01/19/2021.

This action proposes to amend 11 VOR Federal airways, remove 10 VOR Federal airways; amend four low altitude RNAV routes (T-routes), establish seven T-routes; amend one high altitude RNAV route (Q-route), and establish one Q-route. This action would support the Northeast Corridor Atlantic Coast Route Project and the VOR Minimum Operational...

Rule 144 Holding Period and Form 144 Filings

by the Securities and Exchange Commission on 01/19/2021.

The Securities and Exchange Commission (``Commission'') is proposing to amend Rule 144 to revise the holding period determination for securities acquired upon the conversion or exchange of certain market-adjustable securities of issuers that do not have securities listed on a national securities exchange. Under the proposed amendments, the...

Service Contracts

by the Federal Maritime Commission on 01/19/2021.

The Federal Maritime Commission proposes to amend its service contract filing requirements to permit ocean common carriers to file original service contracts up to 30 days after the contract goes into effect.

Monsanto Company; Determination of Nonregulated Status for Insect Resistant Cotton

by the Animal and Plant Health Inspection Service on 01/19/2021.

We are advising the public of our determination that the cotton event designated as MON 88702, which has been genetically engineered for resistance to certain insects, primarily Lygus spp., is no longer considered regulated under our regulations governing the introduction of certain genetically engineered organisms. Our determination is based on...

Certain Lined Paper Products From India: Preliminary Results of Antidumping Duty Administrative Review and Preliminary Determination of No Shipments; 2018-2019

by the International Trade Administration on 01/19/2021.

The Department of Commerce (Commerce) is conducting an administrative review of the antidumping duty order on certain lined paper products from India, covering the period of review (POR), September 1, 2018 through August 31, 2019. We preliminarily find that Navneet Education Ltd. (Navneet) and Super Impex did not make sales of subject...

Light-Walled Rectangular Pipe and Tube from Mexico: Partial Rescission of Antidumping Duty Administrative Review: 2019-2020

by the International Trade Administration on 01/19/2021.

The Department of Commerce (Commerce) is rescinding the administrative review, in part, of the antidumping duty order on light- walled rectangular pipe and tube (LWRPT) from Mexico for the period of review August 1, 2019, through July 31, 2020, based on timely withdrawals of the requests for review.

Difluoromethane (R-32) From the People's Republic of China: Final Affirmative Determination of Sales at Less Than Fair Value

by the International Trade Administration on 01/19/2021.

The Department of Commerce (Commerce) determines that difluoromethane (R-32) from the People's Republic of China (China) is being, or is likely to be, sold in the United States at less than fair value (LTFV). The period of investigation is July 1, 2019 through December 31, 2019. The final dumping margins of sales at LTFV are listed below in the...

United States-Mexico-Canada Agreement (USMCA), Article 10.12: Binational Panel Review: Notice of Request for Panel Review

by the International Trade Administration on 01/19/2021.

A Request for Panel Review was filed on behalf of Resolute FP Canada Inc., the Conseil de l'Industrie foresti[egrave]re du Qu[eacute]bec (``CIFQ''), and the Ontario Forest Industries Association (``OFIA'') (together, ``Central Canada'') with the United States Section of the USMCA Secretariat on December 22, 2020, pursuant to USMCA Article 10.12....

Agency Information Collection Activities: Notice of Intent To Extend Collection 3038-0074: Core Principles and Other Requirements for Swap Execution Facilities

by the Commodity Futures Trading Commission on 01/19/2021.

The Commodity Futures Trading Commission (CFTC) is announcing an opportunity for public comment on the proposed renewal of a collection of certain information by the agency. Under the Paperwork Reduction Act (``PRA''), Federal agencies are required to publish notice in the Federal Register concerning each proposed collection of information,...

Agency Information Collection Activities: Existing Collection

by the Equal Employment Opportunity Commission on 01/19/2021.

In accordance with the Paperwork Reduction Act (PRA), the Equal Employment Opportunity Commission (EEOC or Commission) announces that it intends to submit to the Office of Management and Budget (OMB) a request for a three-year extension without change of the State and Local Government Information (EEO-4).