[Federal Register Volume 67, Number 23 (Monday, February 4, 2002)]
[Proposed Rules]
[Page 5076]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-2417]



[[Page 5076]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 31

[REG-142686-01]
RIN 1545-BA26


Application of the Federal Insurance Contributions Act, Federal 
Unemployment Tax Act, and Collection of Income Tax at Source to 
Statutory Stock Options; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Proposed rules; extension of time to submit written comments; 
correction.

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SUMMARY: This document corrects the DATES section of the document 
published on January 28, 2002 (67 FR 3846), which changed the date of 
the public hearing on the proposed regulations that relate to incentive 
stock options and options granted under employee stock purchase plans 
and extended the time to submit outlines of oral comments. This 
document corrects the DATES section to indicate that we are also 
extending the time to submit written comments and for the hearing. The 
DATES section is corrected to read as set forth below.

DATES: The public hearing will be held May 14, 2002, beginning at 10 
a.m. Written comments and outlines of oral comments must be received by 
April 23, 2002.

ADDRESSES: The public hearing will be held in the Auditorium, Internal 
Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. Send 
submissions to: CC:ITA:RU (REG-142686-01), Room 5226, Internal Revenue 
Service POB 7604, Ben Franklin Station, Washington, DC 20044. 
Submissions may be hand delivered Monday through Friday between the 
hours of 8 a.m. and 5 p.m. to CC:ITA:RU (REG-142686-01), Courier's 
Desk, Internal Revenue, 1111 Constitution Avenue, NW., Washington, DC. 
Alternatively, taxpayers may submit comments electronically via the 
Internet by selecting the ``Tax Regs'' option on the IRS Home Page, or 
by submitting comments directly to the IRS Internet site at http://www.irs.ustreas.gov/tax_regs/regslist.html. 

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Stephen Tackney of the Office of Division Counsel/Associate Chief 
Counsel (Tax Exempt and Government Entities), (202) 622-6040; 
concerning submissions of comments, the hearing, and/or to be place on 
the building access list to attend the hearing, Treena Garrett of the 
Regulations Unit, Associate Chief Counsel (Income Tax and Accounting), 
(202) 622-7180 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

    A notice of proposed rulemaking and notice of public hearing that 
appeared in the Federal Register on November 14, 2001, (66 FR 57023), 
announced that a public hearing on the proposed regulations relating to 
incentive stock options and options granted under employee stock 
purchase plans would be held on March 7, 2002, in the IRS Auditorium, 
Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, 
DC. Subsequently, the date of the public hearing has changed to May 14, 
2002, at 10 a.m. in the IRS Auditorium. Written comments and outlines 
of oral comments must be received April 23, 2002.

Guy Traynor,
Acting Chief, Regulations Unit, Associate Chief Counsel, (Income Tax 
and Accounting).
[FR Doc. 02-2417 Filed 1-30-02; 4:01 pm]
BILLING CODE 4830-01-P