[Federal Register Volume 70, Number 190 (Monday, October 3, 2005)]
[Proposed Rules]
[Page 57523]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 05-19623]


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

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 301

[REG-108524-00]
RIN 1545-BD80


Section 1446 Regulations; Withholding on Effectively-Connected 
Taxable Income Allocable to Foreign Partners; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Change of date of public hearing.

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

SUMMARY: This document changes the date of a public hearing on proposed 
regulations relating to the circumstances under which a partnership may 
take partner-level deductions and losses into account in computing its 
withholding tax obligation with respect to a foreign partner's 
allocable share of effectively connected taxable income.

DATES: The public hearing originally scheduled for Monday, October 3, 
2005, at 10 a.m. is rescheduled for Wednesday, November 16, 2005, at 10 
a.m. Outlines of topics to be discussed at the public hearing were due 
by September 12, 2005.

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

FOR FURTHER INFORMATION CONTACT: Richard A. Hurst, (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 Wednesday, May 
18, 2005 (70 FR 28743), announced that a public hearing on proposed 
regulations relating to circumstances under which a partnership may 
take partner-level deductions and losses into account in computing its 
withholding tax obligation with respect to a foreign partner's 
allocable share of effectively connected taxable income would be held 
on Monday, October 3, 2005, beginning at 10 a.m. in the IRS auditorium, 
1111 Constitution Avenue NW., Washington, DC.
    The date of the hearing has changed. The hearing is scheduled for 
Wednesday, November 16, 2005, beginning at 10 a.m. in the IRS 
auditorium, 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.

Cynthia Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 05-19623 Filed 9-30-05; 8:45 am]
BILLING CODE 4830-01-P