[Federal Register Volume 65, Number 122 (Friday, June 23, 2000)]
[Proposed Rules]
[Page 39112]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-15866]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-208254-90]
RIN 1545-AO72


Source of Compensation for Labor or Personal Services; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

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SUMMARY: This document contains a notice of public hearing on proposed 
regulations describing the appropriate basis for determining the source 
of income from labor or personal services performed partly within and 
partly without the United States.

DATES: The public hearing is being held on Tuesday, July 18, 2000, at 
10 a.m. The IRS must receive outlines of the topics to be discussed at 
the hearing by Tuesday, July 5, 2000.

ADDRESSES: The public hearing is being held in Room 4718, Internal 
Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. Due to 
building security procedures, visitors must enter at the 10th Street 
entrance, located between Constitution and Pennsylvania Avenues, NW. In 
addition, all visitors must present photo identification to enter the 
building.
    Mail outlines to: CC:DOM:CORP:R (REG-208254-90, room 5226, Internal 
Revenue Service , POB 7604, Ben Franklin Station, Washington, DC 20044. 
Hand deliver outlines Monday through Friday between the hours of 8 a.m. 
and 5 p.m. to: CC:DOM:CORP:R (REG-208254-90), Courier's Desk, Internal 
Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. Submit 
outlines electronically via the Internet by selecting the ``Tax Regs'' 
option on the IRS Home Page, or by submitting them directly to the IRS 
Internet site at http://www.irs.gov/tax_regs/regslist.html.

FOR FURTHER INFORMATION CONTACT: Concerning submissions of comments, 
the hearing, and/or to be placed on the building access list to attend 
the hearing LaNita Van Dyke, (202) 622-7180 (not a toll-free number).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed regulations (REG-208254-90) that was published in 
the Federal Register on Friday, January 21, 2000 (65 FR 3401).
    The rules of 26 CFR 601.601(a)(3) apply to the hearing.
    Persons who wish to present oral comments at the hearing, must 
submit a written outline of the topics to be discussed and the amount 
of time to be devoted to each topic (signed original and eight (8) 
copies) by Wednesday, July 5, 2000.
    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.
    Because of access restrictions, the IRS will not admit visitors 
beyond the immediate entrance area more than 15 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.

Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 00-15866 Filed 6-22-00; 8:45 am]
BILLING CODE 4830-01-U