PROPOSED RULES: Gramm-Leach-Bliley Act—; Privacy notices, alternative forms; interagency consideration,
Published: 2003-12-30
The OCC, OTS, Board, FDIC, NCUA, FTC, CFTC, and SEC (the
Agencies) are requesting comment on whether the Agencies should
consider amending the regulations that implement sections 502 and 503
of the GrammLeachBliley Act (GLB Act) to allow or require financial
institutions to provide alternative types of privacy notices, such as a
short privacy
NOTICES: Renegotiation Board and prompt payment rates,
Published: 2003-12-30
For the period beginning January 1, 2004 and ending on June
30, 2004, the prompt payment interest rate is 4.000 per centum per
annum.
RULES: Accuracy-related penalty; imposition defenses establishment,
Published: 2003-12-30
This document contains final regulations that affect the
defenses available to the imposition of the accuracyrelated penalty
when taxpayers fail to disclose reportable transactions or fail to
disclose that they have taken a return position based on the conclusion
that a regulation is invalid. The final regulations are intended to
promote
RULES: Confidential transactions,
Published: 2003-12-30
These final regulations modify and clarify the rules relating
to confidential transactions under the Income Tax Regulations, and make
minor conforming changes to the list maintenance rules under the
Procedure and Administration Regulations. These regulations affect
taxpayers participating in reportable transactions and persons
responsible for
RULES: Taxable stock transactions; information reporting requirements,
Published: 2003-12-30
This document contains temporary regulations requiring
information reporting by a corporation if control of the corporation is
acquired or if the corporation has a recapitalization or other
substantial change in capital structure. This document also contains
temporary regulations concerning information reporting requirements for
brokers with
PROPOSED RULES: Taxable stock transactions; information reporting requirements; cross-reference,
Published: 2003-12-30
This document withdraws proposed regulations published in the
Federal Register on November 18, 2002 (REG14332102). In the Rules and
Regulations section of this issue of the Federal Register, the IRS is
issuing temporary regulations relating to information reporting
relating to taxable stock transactions. This document contains proposed
regulations
RULES: Technical amendments,
Published: 2003-12-30
The Office of Thrift Supervision (OTS) is amending its
regulations to incorporate a number of technical and conforming
amendments. They include clarifications, updated statutory and other
references, and corrections of typographical errors.
PROPOSED RULES: Practice before Internal Revenue Service,
Published: 2003-12-30
This notice proposes modifications of the regulations
governing practice before the Internal Revenue Service (Circular 230).
These regulations affect individuals who are eligible to practice
before the IRS. The proposed modifications set forth best practices for
tax advisors providing advice to taxpayers relating to Federal tax
issues or