[Federal Register Volume 84, Number 142 (Wednesday, July 24, 2019)]
[Proposed Rules]
[Pages 35581-35582]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-15676]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-105476-18]
RIN 1545-BO60
Withholding of Tax and Information Reporting With Respect to
Interests in Partnerships Engaged in the Conduct of a U.S. Trade or
Business; Hearing
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Proposed rule; notification of hearing.
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SUMMARY: This document provides a notification of public hearing on
proposed regulations to implement certain sections of the Internal
Revenue Code, including sections added to the Internal Revenue Code by
the Tax Cuts and Jobs Act, that relate to the withholding of tax and
information reporting with respect to certain dispositions of interests
in partnerships engaged in the conduct of a trade or business within
the United States.
DATES: The public hearing is being held on Monday, August 26, 2019, at
10:00
[[Page 35582]]
a.m. The IRS must receive speakers' outlines of the topics to be
discussed at the public hearing by Thursday, August 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-105476-18), 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-105476-18), 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-105476-18).
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
Chadwick Rowland, 202-317-6937; 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
notice of proposed rulemaking (REG-105476-18) that was published in the
Federal Register on Monday, May 13, 2019 (84 FR 21198).
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 July 12, 2019, must submit an outline of the topics to be
addressed and the amount of time to be devoted to each topic by
Thursday, August 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).
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. 2019-15676 Filed 7-23-19; 8:45 am]
BILLING CODE 4830-01-P