Proposed Rules. Proposed rule; notice of hearing

Agency: Internal Revenue Service (IRS), Treasury
Action: Proposed rule; notice of hearing
Citation: FR Doc. 2018-23636 · RIN 1545-BO74 · REG-104397-18 · 26 CFR 1

Summary

This document provides a notice of public hearing on proposed regulations relating to guidance regarding the additional first year depreciation deduction under section 168(k) of the Internal Revenue Code.

Dates

The public hearing is being held on Wednesday, November 28, 2018, at 10:00 a.m. The IRS must receive speakers' outlines of the topics to be discussed at the public hearing by Thursday, November 15, 2018.

Supplementary Information

The subject of the public hearing is the notice of proposed rulemaking (REG-104397-18) that was published in the Federal Register on Wednesday, August 8, 2018 (83 FR 39292). The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who wish to present oral comments at the hearing that submitted written comments by October 9, 2018, must submit an outline of the topics to be addressed and the amount of time to be devoted to each topic by Thursday, November 15, 2018. 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 the agenda will be made available, free of charge, at the hearing or by contacting the Publications and Regulations Branch at (202) 317-6901 (not a toll-free number). Because of access restrictions, the IRS will not admit visitors beyond the immediate entrance area more than 30 minutes before the hearing starts. 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. Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2018-23636 Filed 10-29-18; 8:45 am]