[Federal Register Volume 79, Number 59 (Thursday, March 27, 2014)]
[Proposed Rules]
[Page 17082]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-06712]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-120282-10]
RIN 1545-BJ56


Dividend Equivalents From Sources Within the United States; 
Hearing Cancellation

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Cancellation of notice of public hearing on proposed 
rulemaking.

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SUMMARY: This document cancels a public hearing on proposed regulations 
that provides guidance to nonresident alien individuals and foreign 
corporations that hold certain financial products providing for 
payments that are contingent upon or determined by reference to U.S. 
source dividend payments and to withholding agents.

DATES: The public hearing originally scheduled for April 11, 2014 at 10 
a.m. is cancelled.

FOR FURTHER INFORMATION CONTACT: Oluwafunmilayo Taylor of the 
Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration) at (202) 317-
6901 (not a toll-free number).

SUPPLEMENTARY INFORMATION: A withdrawal notice of proposed rulemaking, 
notice of proposed rulemaking and notice of public hearing that 
appeared in the Federal Register on Thursday, December 5, 2013 (78 FR 
73128) announced that a public hearing was scheduled for April 11, 
2014, at 10 a.m. in the IRS Auditorium, Internal Revenue Building, 1111 
Constitution Avenue NW., Washington, DC. The subject of the public 
hearing is under section 871(m) of the Internal Revenue Code.
    The public comment period for these regulations expired on March 5, 
2014. The withdrawal notice of proposed rulemaking, notice of proposed 
rulemaking and notice of public hearing instructed those interested in 
testifying at the public hearing to submit a request to speak and an 
outline of the topics to be addressed by March 5, 2014. As of 
Wednesday, March 19, 2014, no one has requested to speak. Therefore, 
the public hearing scheduled for April 11, 2014, is cancelled.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2014-06712 Filed 3-26-14; 8:45 am]
BILLING CODE 4830-01-P