[Federal Register Volume 59, Number 156 (Monday, August 15, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-19911]


[[Page Unknown]]

[Federal Register: August 15, 1994]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[IA-74-93]
RIN 1545-AS27

 

Substantiation Requirement for Certain Contributions; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

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SUMMARY: This document provides notice of a public hearing on proposed 
Income Tax Regulations relating to the substantiation requirement for 
certain charitable contributions.

DATES: The public hearing will be held on Thursday, November 10, 1994, 
beginning at 10:00 a.m. Requests to speak and outlines of oral comments 
must be received by Thursday, October 20, 1994.

ADDRESSES: The public hearing will be held in the Internal Revenue 
Service Auditorium, Seventh floor, 7400 Corridor, Internal Revenue 
Building, 1111 Constitution Avenue NW, Washington, DC. Requests to 
speak and outlines of oral comments should be mailed to the Internal 
Revenue Service, P.O. Box 7604, Ben Franklin Station, Attn: 
CC:DOM:CORP:T:R [IA-74-93], room 5228, Washington, DC 20044.

FOR FURTHER INFORMATION CONTACT: Christina Vasquez of the Regulations 
Unit, Assistant Chief Counsel (Corporate), (202) 622-6803 (not a toll-
free number).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is 
proposed amendments to the Income Tax Regulations under section 
170(f)(8) of the Internal Revenue Code of 1986. The proposed 
regulations appeared in the Federal Register for Friday, May 27, 1994 
(59 FR 27515).
    The rules of Sec. 601.601(a)(3) of the ``Statement of Procedural 
Rules'' (26 CFR part 601) shall apply with respect to the public 
hearing. Persons who have submitted written comments within the time 
prescribed in the notice of proposed rulemaking and who also desire to 
present oral comments at the hearing on the proposed regulations should 
submit not later than Thursday, October 20, 1994, an outline of the 
oral comments/testimony to be presented at the hearing and the time 
they wish to devote to each subject.
    Each speaker (or group of speakers representing a single entity) 
will be limited to 10 minutes for an oral presentation exclusive of the 
time consumed by the questions from the panel for the government and 
answer thereto.
    Because of controlled access restrictions, attenders cannot be 
admitted beyond the lobby of the Internal Revenue Building until 9:45 
a.m.
    An agenda showing the scheduling of the speakers will be made after 
outlines are received from the persons testifying. Copies of the agenda 
will be available free of charge at the hearing.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 94-19911 Filed 8-12-94; 8:45 am]
BILLING CODE 4830-01-P