[Federal Register Volume 80, Number 197 (Tuesday, October 13, 2015)]
[Proposed Rules]
[Page 61332]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-25940]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-115452-14]
RIN 1545-BM12


Disguised Payments for Services; Extension of Comment Period

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking; extension of comment period.

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SUMMARY: This document extends the comment period for a notice of 
proposed rulemaking (REG-115452-14) that was published in the Federal 
Register on Thursday, July 23, 2015. The proposed regulations relate to 
disguised payments for services under section 707(a)(2)(A) of the 
Internal Revenue Code.

DATES: Written or electronic comments and requests for a public hearing 
for the notice of proposed rulemaking published on July 23, 2015 (80 FR 
43652), is extended to November 16, 2015.

ADDRESSES:  Send submissions to CC:PA:LPD:PR (REG-115452-14), Room 
5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered Monday through 
Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-
115452-14), Courier's Desk, Internal Revenue Service, 1111 Constitution 
Avenue NW., Washington, DC, or sent electronically, via the Federal 
eRulemaking Portal at http://www.regulations.gov (indicate IRS and REG-
115452-14).

FOR FURTHER INFORMATION CONTACT: Jacklyn M. Goldberg at (202) 317-6850 
(not a toll free number).

SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking that 
appeared in the Federal Register on Thursday, July 23, 2015 (80 FR 
43652) announced that written and electronic comments and requests for 
a public hearing must be received by October 21, 2015. Due to an 
intense public interest, the comment due date to receive electronic 
comments and requests for a public hearing has been extended to Monday, 
November 16, 2015.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2015-25940 Filed 10-7-15; 4:15 pm]
 BILLING CODE 4830-01-P