[Federal Register Volume 84, Number 41 (Friday, March 1, 2019)]
[Proposed Rules]
[Pages 6988-6989]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-03769]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-105600-18]
RIN 1545-BO62


Guidance Related to the Foreign Tax Credit, Including Guidance 
Implementing Changes Made by the Tax Cuts and Jobs Act; Notice of 
Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

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SUMMARY: This document announces a public hearing on proposed 
regulations concerning guidance related to the Foreign Tax Credit, 
including guidance implementing changes made by the Tax Cuts and Jobs 
Act.

DATES: The public hearing is scheduled for Thursday, March 14, 2019, at 
10 a.m. The public comment period for these regulations ended on 
February 5, 2019. The IRS must receive speakers' outlines of the topics 
to be discussed at the public hearing by Friday, March 8, 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-105600-18), 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-105600-18), Couriers Desk, Internal Revenue 
Service, 1111 Constitution Avenue NW, Washington, DC 20224 or sent 
electronically via the Federal eRulemaking Portal at https://www.regulations.gov (IRS REG-105600-18).

[[Page 6989]]


FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Jeffrey P. Cowan, Office of Associate Chief Counsel (International) at 
(202) 317-4924 (not a toll-free number); concerning information on the 
hearing Regina Johnson at (202) 317-6901 (not toll-free numbers) and/or 
to be placed on the building access list to attend the hearing, email 
[email protected]).

SUPPLEMENTARY INFORMATION: The notice of proposed rulemaking appeared 
in the Federal Register on Friday, December 7, 2018 (83 FR 63200). The 
subject of the public hearing concerns proposed regulations that 
provide guidance related to the Foreign Tax Credit, including guidance 
implementing changes made by the Tax Cuts and Jobs Act. The public 
comment period for these regulations ended on February 5, 2019.
    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 February 5, 2019, must submit an outline of the topics to 
be addressed and the amount of time to be devoted to each topic by 
Friday, March 8, 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) or emailing 
[email protected]).
    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,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2019-03769 Filed 2-27-19; 11:15 am]
 BILLING CODE 4830-01-P