[Federal Register Volume 70, Number 188 (Thursday, September 29, 2005)]
[Proposed Rules]
[Pages 56877-56878]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 05-19390]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 601

[REG-133578-05]
RIN 1545-BE74


Dividends Paid Deduction for Stock Held in Employee Stock 
Ownership Plan; 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 relating to employee stock ownership plans.

DATES: The public hearing is being held on January 18, 2006, at 10 a.m. 
The IRS must receive outlines of the topics to be discussed at the 
hearing by November 23, 2005.

ADDRESSES: The public hearing is being held at 10 a.m. in the IRS 
Auditorium, Internal Revenue Service Building, 1111

[[Page 56878]]

Constitution Avenue, NW., Washington, DC. Send submissions to: 
CC:PA:LPD:PR (REG-133578-05), room 5203, Internal Revenue Service, POB 
7604, Ben Franklin Station, and Washington, DC 20044. Submissions may 
be hand delivered between the hours of 8 a.m. and 4 p.m. to 
CC:PA:LPD:PR (REG-133578-05), Courier's Desk, Internal Revenue Service, 
1111 Constitution Avenue NW., Washington, DC. Alternatively, taxpayers 
may submit electronic outlines of oral comments directly to the IRS 
Internet site at http://www.irs.gov/regs.

FOR FURTHER INFORMATION: Concerning the regulations, John T. Ricotta 
(202) 622-6060; concerning submissions, Robin Jones (202) 622-7109 (not 
toll-free numbers).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking (REG-133578-05) that was published in the 
Federal Register on August 25, 2005 (70 FR 49897).
    The rules of 26 CFR 601.601(a)(3) apply to the hearing.
    Persons who wish to present oral comments at the hearing that 
submitted written or electronic comments, must submit an outline of the 
topics to be discussed and the amount of time to be devoted to each 
topic (signed original and eight (8) copies).
    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,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 05-19390 Filed 9-28-05; 8:45 am]
BILLING CODE 4830-01-P