[Federal Register Volume 84, Number 22 (Friday, February 1, 2019)]
[Proposed Rules]
[Page 1014]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-00619]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-104390-18]
RIN 1545-BO54


Guidance Related to Section 951A (Global Intangible Low-Taxed 
Income); Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Proposed rule; notice of hearing.

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SUMMARY: This document provides a notice of public hearing on proposed 
regulations relating to section 951A of the Internal Revenue Code, and 
added to the Internal Revenue Code by the Tax Cuts and Jobs Act, which 
was enacted on December 22, 2017.

DATES: The public hearing is being held on Wednesday, February 13, 
2019, at 10 a.m. The IRS must receive speakers' outlines of the topics 
to be discussed at the public hearing by Monday, February 11, 2019.

ADDRESSES: The public hearing is being held in the IRS Auditorium, 
Internal Revenue Service Building, 1111 Constitution Avenue NW, 
Washington, DC 20224. Due to building security procedures, visitors 
must enter at the Constitution Avenue entrance. In addition, all 
visitors must present a valid photo identification to enter the 
building.
    Send Submissions to CC:PA:LPD:PR (REG-104390-18), Room 5205, 
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered Monday through 
Friday to CC:PA:LPD:PR (REG-104390-18), Couriers Desk, Internal Revenue 
Service, 1111 Constitution Avenue NW, Washington, DC 20224 or sent 
electronically via the Federal eRulemaking Portal at 
www.regulations.gov (IRS REG-104390-18).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Jorge Oben (202) 317-6934; concerning submissions of comments, the 
hearing and/or to be placed on the building access list to attend the 
hearing, Regina Johnson at (202) 317-6901 (not toll-free numbers).

SUPPLEMENTARY INFORMATION: 
    The subject of the public hearing is the notice of proposed 
rulemaking (REG-104390-18) that was published in the Federal Register 
on Wednesday, October 10, 2018 (83 FR 51072).
    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 
comments by November 26, 2018 must submit an outline of the topics to 
be addressed and the amount of time to be devoted to each topic by 
Monday, February 11, 2019.
    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 or by contacting the Publications and Regulations Branch at 
(202) 317-6901(not a toll-free number).
    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.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2019-00619 Filed 1-29-19; 4:15 pm]
 BILLING CODE 4830-01-P