[Federal Register Volume 62, Number 83 (Wednesday, April 30, 1997)]
[Proposed Rules]
[Pages 23408-23409]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-11393]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-209709-94]
RIN 1545-AS77


Amortization of Intangible Property; Hearing

AGENCY: Internal Revenue Service, Treasury.

ACTION: Change of time and locations of public hearing, and extension 
of time to request to speak.

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SUMMARY: This document changes the time and location of the public 
hearing and extends the date by which commentators should submit 
requests to speak on proposed regulations relating to the amortization 
of intangible assets under sections 167(f) and 197 of the Internal 
Revenue Code. In addition, this document announces that persons wishing 
to testify who are outside the Washington, DC area, will be able to 
make their presentations from one of four Internal Revenue Service 
remote teleconference sites.

DATES: The public hearing is being held on May 15, 1997, beginning at 1 
p.m. (EDT). Requests to speak and outlines of oral comments must be 
received by May 9, 1997.

ADDRESSES: The public hearing will be held in room 3411, Internal 
Revenue Building, 1111 Constitution Avenue, NW, Washington, DC. The 
addresses of the remote teleconference sites are listed below under 
Supplementary Information.

FOR FURTHER INFORMATION CONTACT: Michael Slaughter of the Regulations 
unit, Assistant Chief Counsel (Corporate), (202) 622-8452 (not a toll-
free number).

SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and notice 
of public hearing appearing in the Federal Register on Thursday, 
January 16, 1997 (62 FR 2336), announced that a public hearing with 
respect to proposed regulations relating to the amortization of certain 
intangible property under sections 167(f) and 197 of the Internal 
Revenue Code would be held Thursday, May 15, 1997, beginning at 10 a.m. 
in room 3313, Internal Revenue Building, 1111 Constitution Avenue, NW, 
Washington, DC and that requests to speak and outlines of oral comments 
should be received by Thursday, April 24, 1997.
    The time of the public hearing has changed. The room number of the 
Washington, DC location has been

[[Page 23409]]

changed and four remote teleconference sites have been added. The date 
of the public hearing remains Thursday, May 15, 1997.
    The hearing will be held in room 3411 of the Internal Revenue 
Building, 1111 Constitution Avenue, NW, Washington, DC, and in the four 
remote teleconference sites listed below:

Federal Building, 5th Floor, Room 5003, 300 N. Los Angeles Street, 
Los Angeles, California
Van Ness Plaza Building, 5th Floor, Room 511, 1650 Mission Street, 
San Francisco, California
Santa Fe Building., 6th Floor, Room 609, 1114 Commerce Street, 
Dallas, Texas
Federal Building, 32nd Floor, 230 South Dearborne Street, Chicago, 
Illinois

    The public hearing will begin at 1 p.m. (EDT); attendees will be 
admitted beyond the lobby of the Internal Revenue Building in 
Washington, DC after 12:30 p.m. Hearing times at the remote 
teleconference sites will be concurrent with the hearing in Washington, 
DC. (i.e., 10 a.m. PDT and 12 noon CDT).
    Requests to speak and outlines of oral comments should be received 
by Friday, May 9, 1997. All persons who have notified the Service by 
May 9, 1997, of their desire to testify will be given the opportunity 
to do so. Requests should specify the site from which the speaker 
wishes to testify; if no specific site is named, the speaker will be 
scheduled to appear in Washington, DC. Requests to testify at remote 
teleconference sites should include a telephone number in case the 
Service needs to contact the speaker prior to the public hearing.
    Due to limited seating capacity at the remote teleconference sites, 
no more than 12 people may be accommodated at any one time in each 
teleconference room. Seating in the teleconference rooms will be made 
available based on the order of presentations. IRS personnel will be 
available at the remote teleconference sites to assist speakers in 
using the teleconference equipment.
    The Service will prepare an agenda showing the scheduling of 
speakers and will make copies of the agenda available free of charge at 
the hearing. Testimony will begin with the speakers at the remote 
teleconference sites in the following order: Los Angeles, San 
Francisco, Dallas and Chicago, and will conclude with presentations by 
the speakers in Washington, DC.
Michael L. Slaughter,
Acting Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 97-11393 Filed 4-28-97; 3:45 pm]
BILLING CODE 4830-01-U