Implementation of Title II of the Notification and Federal Employee Antidiscrimination and Retaliation Act of 2002, 30380 [05-10483]
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30380
Proposed Rules
Federal Register
Vol. 70, No. 101
Thursday, May 26, 2005
This section of the FEDERAL REGISTER
contains notices to the public of the proposed
issuance of rules and regulations. The
purpose of these notices is to give interested
persons an opportunity to participate in the
rule making prior to the adoption of the final
rules.
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG–106736–00]
RIN 1545–BE67
OFFICE OF PERSONNEL
MANAGEMENT
Assumption of Liabilities
RIN 3206–AK38
Implementation of Title II of the
Notification and Federal Employee
Antidiscrimination and Retaliation Act
of 2002
Office of Personnel
Management.
AGENCY:
Proposed rule; reopening of
comment period.
ACTION:
SUMMARY: On February 28, 2005, the
Office of Personnel Management (OPM)
issued proposed rules regarding the
notification and training requirements
of Title II of the No FEAR Act (70 FR
9544). The proposed rule contained a
60-day comment period. Upon further
consideration, OPM has decided to
reopen the initial comment period until
June 28, 2005.
Comments must be received on
or before June 28, 2005.
DATES:
Send or deliver written
comments to Ana A. Mazzi, Deputy
Associate Director for Workforce
Relations and Accountability Policy,
Office of Personnel Management, Room
7H28, 1900 E Street NW., Washington,
DC, 20415; by FAX at (202) 606–2613;
or by e-mail at NoFEAR@opm.gov.
ADDRESSES:
Gary
D. Wahlert by telephone at (202) 606–
2930; by FAX at (202) 606–2613; or be
e-mail at NoFEAR@opm.gov.
FOR FURTHER INFORMATION CONTACT:
U.S. Office of Personnel Management.
Dan G. Blair,
Acting Director.
[FR Doc. 05–10483 Filed 5–25–05; 8:45 am]
BILLING CODE 6325–48–M
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16:07 May 25, 2005
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking
by cross-reference to temporary
regulations.
AGENCY:
5 CFR Part 724
SUMMARY: In the Rules and Regulations
section of this issue of the Federal
Register, the IRS is issuing final and
temporary regulations relating to the
assumption of liabilities under section
752 of the Internal Revenue Code
(Code). Those temporary regulations
contain rules related to the assumption
of certain liabilities under section
358(h). The text of those temporary
regulations also serves as the text of
these proposed regulations.
DATES: Written or electronic comments
and requests for a public hearing must
be received by August 24, 2005.
ADDRESSES: Send submissions to:
CC:PA:LPD:PR (REG–106736–00), room
5203, Internal Revenue Service, PO Box
7604, Ben Franklin Station, Washington,
DC 20044. Submissions may be handdelivered Monday through Friday
between the hours of 8 a.m. and 4 p.m.
to CC:PA:LPD:PR (REG–106736–00),
Courier’s Desk, Internal Revenue
Service, 1111 Constitution Avenue,
NW., Washington, DC, or sent
electronically, via the IRS Internet site
at https://www.irs.gov/regs or via the
Federal eRulemaking Portal at https://
www.regulations.gov (IRS–REG–
106736–00).
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed regulations,
Doug Bates, at (202) 622–7550;
concerning submissions of comments
and/or requests for a public hearing,
Sonya Cruse, (202) 622–7180 (not toll
free numbers).
SUPPLEMENTARY INFORMATION:
Explanation of Provisions
Temporary regulations in the Rules
and Regulations section of this issue of
the Federal Register amend 26 CFR part
1 relating to section 358(h)(1). The
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temporary regulations make unavailable
the exception to section 358(h)(1) that is
set forth in section 358(h)(2)(B) (which
applies where substantially all of the
assets with which the liability is
associated are transferred to the person
assuming the liability as part of the
exchange). The text of those temporary
regulations also serves as the text of
these proposed regulations. The
preamble to the temporary regulations
explains the amendments.
Special Analyses
It has been determined that this notice
of proposed rulemaking is not a
significant regulatory action as defined
in Executive Order 12866. Therefore, a
regulatory assessment is not required. It
is hereby certified that these regulations
will not have a significant economic
impact on a substantial number of small
entities. This certification is based upon
the fact that the only impact of the
regulations is to require taxpayers to
calculate the basis of stock received in
certain transactions more accurately.
Therefore, a Regulatory Flexibility
Analysis under the Regulatory
Flexibility Act (5 U.S.C. Chapter 6) is
not required. Pursuant to section 7805(f)
of the Code, this notice of proposed
rulemaking will be submitted to the
Chief Counsel for Advocacy of the Small
Business Administration for comment
on its impact.
Comments and Requests for a Public
Hearing
Before these regulations are adopted
as final regulations, consideration will
be given to any written comments (a
signed original with 8 copies) or
electronic comments that are submitted
timely to the IRS. All comments will be
made available for pubic inspection and
copying. A public hearing may be
scheduled. If a public hearing is
scheduled, notice of the date, time, and
place for the public hearing will be
published in the Federal Register.
Drafting Information
The principal author of these
regulations is Douglas Bates, Office of
the Associate Chief Counsel (Corporate),
IRS. However, other personnel from the
IRS and Treasury Department
participated in their development.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
E:\FR\FM\26MYP1.SGM
26MYP1
]]>Agencies
[Federal Register Volume 70, Number 101 (Thursday, May 26, 2005)]
[Proposed Rules]
[Page 30380]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-10483]
========================================================================
Proposed Rules
Federal Register
________________________________________________________________________
This section of the FEDERAL REGISTER contains notices to the public of
the proposed issuance of rules and regulations. The purpose of these
notices is to give interested persons an opportunity to participate in
the rule making prior to the adoption of the final rules.
========================================================================
Federal Register / Vol. 70, No. 101 / Thursday, May 26, 2005 /
Proposed Rules
[[Page 30380]]
OFFICE OF PERSONNEL MANAGEMENT
5 CFR Part 724
RIN 3206-AK38
Implementation of Title II of the Notification and Federal
Employee Antidiscrimination and Retaliation Act of 2002
AGENCY: Office of Personnel Management.
ACTION: Proposed rule; reopening of comment period.
-----------------------------------------------------------------------
SUMMARY: On February 28, 2005, the Office of Personnel Management (OPM)
issued proposed rules regarding the notification and training
requirements of Title II of the No FEAR Act (70 FR 9544). The proposed
rule contained a 60-day comment period. Upon further consideration, OPM
has decided to reopen the initial comment period until June 28, 2005.
DATES: Comments must be received on or before June 28, 2005.
ADDRESSES: Send or deliver written comments to Ana A. Mazzi, Deputy
Associate Director for Workforce Relations and Accountability Policy,
Office of Personnel Management, Room 7H28, 1900 E Street NW.,
Washington, DC, 20415; by FAX at (202) 606-2613; or by e-mail at
NoFEAR@opm.gov.
FOR FURTHER INFORMATION CONTACT: Gary D. Wahlert by telephone at (202)
606-2930; by FAX at (202) 606-2613; or be e-mail at NoFEAR@opm.gov.
U.S. Office of Personnel Management.
Dan G. Blair,
Acting Director.
[FR Doc. 05-10483 Filed 5-25-05; 8:45 am]
BILLING CODE 6325-48-M
