[Federal Register Volume 67, Number 88 (Tuesday, May 7, 2002)]
[Proposed Rules]
[Page 30634]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-11311]


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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; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Change of time of public hearing.

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SUMMARY: This document contains a notice of change of time of public 
hearing on proposed regulations relating to incentive stock options and 
options granted under employee stock purchase plan.

DATES: The time of the public hearing originally scheduled for 
Thursday, May 14, 2002, beginning at 10 a.m. has been changed to begin 
at 9 a.m.

ADDRESSES: The public hearing will be held in the Auditorium, Internal 
Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. In 
addition, all visitors must present photo identification to enter the 
building.

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

SUPPLEMENTARY INFORMATION: The subject of the public hearing is 
proposed regulations (REG-142686-01) that was published in the Federal 
Register on November 14, 2001 (65 FR 57023).
    The rules of 26 CFR 601.601(a)(3) apply to the hearing. 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 30 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, Associate Chief Counsel (Income Tax and 
Accounting).
[FR Doc. 02-11311 Filed 5-6-02; 8:45 am]
BILLING CODE 4830-01-P