Federal Register/Vol. 89, No. 89/Tuesday, May 7, 2024/Rules and ...
We further reiterated that ?a final rule which departs from a proposed rule must be a logical outgrowth of the proposed rule? and ?[t]he ...
vacated - Ninth Circuit Court of Appealscomments, and other rules in the final regulations are the logical outgrowth of rules in the proposed regulations that take into account ... Required minimum distributions under section 401(a)(9)naling an intent to backdate, and that the final rule be a logical outgrowth of the proposed rule. A narrower reading would hinge on the interpretative rules ... 1 April 12, 2022 Commissioner of Internal Revenue Internal ...Judicial decisions have applied a so-called ?logical outgrowth? test to determine whether a new notice-and-comment period is necessary when new ...
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