[Federal Register Volume 62, Number 48 (Wednesday, March 12, 1997)]
[Proposed Rules]
[Page 11394]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-6069]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-209824-96]
RIN 1545-AU24


Definition of Limited Partner for Self-Employment Tax Purposes; 
Hearing

AGENCY: Internal Revenue Service, Treasury.

ACTION: Proposed rule; change of location of public hearing.

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SUMMARY: This document changes the location of the public hearing on 
proposed regulations relating to the self-employment income tax imposed 
under section 1402 of the Internal Revenue Code of 1986.

DATES: The public hearing is being held on Wednesday, May 21, 1997, 
beginning at 10:00 a.m. Requests to speak and outlines of oral comments 
must be received by April 30, 1997.

ADDRESSES: The public hearing originally scheduled in the IRS 
Auditorium, Internal Revenue Building, 1111 Constitution Avenue NW, 
Washington, DC is changed to room 5716, Internal Revenue Building, 1111 
Constitution Avenue NW, Washington, DC.

FOR FURTHER INFORMATION CONTACT: Christina Vasquez of the Regulations 
Unit, Assistant Chief Counsel (Corporate), (202) 622-7180 (not a toll-
free number).

SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and notice 
of public hearing appearing in the Federal Register on Monday, January 
13, 1997 (62 FR 1702) announced that a public hearing on proposed 
regulations relating to the self-employment income tax imposed under 
section 1402 of the Internal Revenue Code of 1986 would be held on 
Wednesday, May 21, 1997, beginning at 10:00 a.m. in the IRS Auditorium, 
Internal Revenue Building, 1111 Constitution Avenue NW, Washington, DC 
and that requests to speak and outlines of oral comments should be 
received by Wednesday, April 30, 1997.
    The location of the pubic hearing has changed. The hearing is 
scheduled for Wednesday, May 21, 1997, beginning at 10:00 a.m. in room 
5716, Internal Revenue Building, 1111 Constitution Avenue NW, 
Washington, DC. We must receive the requests to speak and outlines of 
oral comments by Wednesday, April 30, 1997. Because of controlled 
access restrictions, attenders are not admitted beyond the lobby of the 
Internal Revenue Building until 9:45 a.m.
    The Service will prepare an agenda showing the scheduling of the 
speakers after the outlines are received from the persons testifying 
and make copies available free of charge at the hearing.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 97-6069 Filed 3-11-97; 8:45 am]
BILLING CODE 4830-01-U