Proposed Rules. Notice of public hearing on proposed rulemaking

Agency: Internal Revenue Service (IRS), Treasury
Action: Notice of public hearing on proposed rulemaking
Citation: FR Doc. 04-26838 · RIN 1545-AO72 · RIN 1545-BD62 · REG-208254-90 and REG-136481-04 · 26 CFR 1

Summary

This document contains a notice of public hearing on proposed regulations that describe the proper basis for determining the source of compensation from labor or personal services performed partly within and partly without the United States.

Dates

The public hearing is being held on January 13, 2005, at 10 a.m. The IRS must receive outlines of the topics to be discussed at the hearing by December 10, 2004.

Supplementary Information

The subject of the public hearing is the notice of proposed regulations (REG-208254-90 and REG-136481-04) that was published in the Federal Register on Friday, August 6, 2004 (69 FR 47816). The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who have submitted written or electric comments and wish to present oral comments at the hearing must submit an outline of the topics to be discussed and the amount of time to be devoted to each topic (signed original and eight copies) by December 10, 2004. A period of 10 minutes is allotted to each person for presenting oral comments. After the deadline for receiving outlines has passed, the IRS will prepare an agenda containing the schedule of speakers. Copies of agenda will be made available, free of charge, at the hearing. Because of access restrictions, the IRS will not admit visitors beyond the immediate entrance area more than 30 minutes before the hearing. For information about having your name placed on the building access list to attend the hearing, see the FOR FURTHER INFORMATION CONTACT section of this document. Cynthia E. Grigsby, Acting Chief, Publications and Regulations Branch, Associate Chief Counsel, Legal Processing Division, (Procedures and Administration). [FR Doc. 04-26838 Filed 12-6-04; 8:45 am]