[Federal Register Volume 84, Number 105 (Friday, May 31, 2019)]
[Proposed Rules]
[Pages 25208-25209]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-11388]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 163

[REG-104464-18]
RIN 1545-BO55


Deduction for Foreign-Derived Intangible Income and Global 
Intangible Low-Taxed Income; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Proposed rule; notice of hearing.

-----------------------------------------------------------------------

SUMMARY: This document provides a notice of public hearing on proposed 
regulations to provide guidance to determine the amount of the 
deduction for foreign-derived intangible income and global intangible 
low-taxed income.

DATES: The public hearing is being held on Wednesday, July 10, 2019, at 
10:00 a.m. The IRS must receive speakers' outlines of the topics to be 
discussed at the public hearing by Monday, July 1, 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-104464-18), 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-104464-18), 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-104464-18).

FOR FURTHER INFORMATION CONTACT: Concerning proposed Sec. Sec.  
1.250(a)-1 through 1.250(b)-6, 1.962-1, 1.6038-2, 1.6038-3, and 
1.6038A-2, Kenneth Jeruchim at (202) 317-6939; concerning proposed 
Sec. Sec.  1.1502-12, 1.1502-13 and 1.1502-50, Michelle A. Monroy at 
(202) 317-5363 or Austin Diamond-Jones at (202) 317-6847; 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), [email protected].

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the

[[Page 25209]]

notice of proposed rulemaking (REG-104464-18) that was published in the 
Federal Register on Wednesday, March 6, 2019 (84 FR 8188).
    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 May 6, 2019, must submit an outline of the topics to be 
addressed and the amount of time to be devoted to each topic by Monday, 
July 1, 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) 
[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,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2019-11388 Filed 5-30-19; 8:45 am]
BILLING CODE 4830-01-P