[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]


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

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.

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

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