[Federal Register Volume 70, Number 187 (Wednesday, September 28, 2005)]
[Proposed Rules]
[Pages 56611-56612]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 05-19405]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 301

[REG-144615-02]
RIN 1545-BB26


Section 482; Methods To Determine Taxable Income in Connection 
With a Cost Sharing Arrangement; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking; change of date of public 
hearing; and extension of time for public comments.

-----------------------------------------------------------------------

SUMMARY: This document changes the date of the public hearing and 
provides notice of an extension of time for submitting comments with 
respect to a notice of proposed rulemaking and notice of public hearing 
on proposed regulations that provide guidance regarding methods under 
section 482 to determine taxable income in connection with a cost 
sharing arrangement.

DATES: The public hearing originally scheduled for Wednesday, November 
16, 2005, at 10 a.m. is rescheduled for Friday, December 16, 2005, at 
10 a.m. The IRS must receive outlines of the topics to be discussed at 
the hearing by Friday, November 25, 2005.

ADDRESSES: The public hearing is being held in the IRS Auditorium, 
Internal Revenue Building, 1111 Constitution Avenue NW., Washington, 
DC. Due to building security procedures, visitors must enter at the 
Constitution Avenue entrance.

FOR FURTHER INFORMATION CONTACT: LaNita Van Dyke of the Publications 
and Regulations Branch, Associate Chief Counsel (Procedure and 
Administration), at (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, August 
29, 2005 (70 FR 51116), announced that a public hearing on proposed 
regulations providing guidance regarding methods under section 482 to 
determine taxable income in connection with a cost sharing arrangement 
will be held on Wednesday, November 16, 2005, beginning at 10 a.m., in 
the IRS Auditorium of the Internal Revenue Building, 1111 Constitution 
Avenue NW., Washington, DC.
    The date of the hearing has changed. The hearing is scheduled for 
Friday, December 16, 2005, beginning at 10 a.m. in the IRS Auditorium, 
Internal Revenue

[[Page 56612]]

Building, 1111 Constitution Avenue NW., Washington, DC. Because of the 
controlled access restrictions, attendants will not be admitted beyond 
the lobby area of the Internal Revenue Building until 9:30 a.m. The IRS 
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.

Guy R. Traynor,
Acting Chief, Publication and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 05-19405 Filed 9-27-05; 8:45 am]
BILLING CODE 4830-01-P