[Federal Register Volume 71, Number 159 (Thursday, August 17, 2006)]
[Proposed Rules]
[Page 47461]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E6-13530]



[[Page 47461]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 31

[REG-146893-02; REG-115037-00; REG-138603-03]
RIN 1545-BB31, 1545-AY38, 1545-BC52


Treatment of Services Under Section 482 Allocation of Income and 
Deductions From Intangibles Stewardship Expense

AGENCY: Internal Revenue Service, 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 the treatment of controlled services 
transactions under section 482.

DATES: The public hearing is being held on October 27, 2006, at 10 a.m. 
The IRS must receive outlines of the topics to be discussed at the 
hearing by October 6, 2006. Written or electronic comments must be 
received by October 6, 2006.

ADDRESSES: The public hearing is being held in the auditorium of the 
New Carrollton Federal Building, 5000 Ellin Road, Lanham, MD 20706. 
Submissions may be sent to: CC:PA:LPD:PR (REG-146893-02; REG-115037-00; 
REG-138603-03), Internal Revenue Service, POB 7604, Ben Franklin 
Station, Washington, DC 20044. Alternatively, submissions may be sent 
electronically, via the IRS Internet site at http://www.irs.gov/regs or 
via Federal eRulemaking Portal at http://www.regulations.gov (IRS REG-
146983-02, REG-115037-00, and REG-138603-03).

FOR FURTHER INFORMATION CONTACT: Concerning submission of comments, the 
hearing, and/or to be placed on the building access to attend the 
hearing, Kelly Banks at (202) 622-0392 (not a toll-free number) or by 
e-mail at [email protected].

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking (REG-146893-02; REG-115037-00; REG-
138603-03) that was published in the Federal Register on August 4, 2006 
(71 FR 44247).
    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. 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 restriction, 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.

Guy R. Traynor,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. E6-13530 Filed 8-16-06; 8:45 am]
BILLING CODE 4830-01-P