[Federal Register Volume 85, Number 11 (Thursday, January 16, 2020)]
[Proposed Rules]
[Page 2676]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-00591]


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 Proposed Rules
                                                 Federal Register
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 This section of the FEDERAL REGISTER contains notices to the public of 
 the proposed issuance of rules and regulations. The purpose of these 
 notices is to give interested persons an opportunity to participate in 
 the rule making prior to the adoption of the final rules.
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  Federal Register / Vol. 85, No. 11 / Thursday, January 16, 2020 / 
Proposed Rules  

[[Page 2676]]



DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-130700-14]
RIN 1545-BM41


Classification of Cloud Transactions and Transactions Involving 
Digital Content; 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 regarding the classification of cloud transactions for 
purposes of the international provisions of the Internal Revenue Code. 
These proposed regulations also modify the rules for classifying 
transactions involving computer programs, including by applying the 
rules to transfers of digital content.

DATES: The public hearing is being held on Tuesday, February 11, 2020, 
at 10:00 a.m. The IRS must receive speakers' outlines of the topics to 
be discussed at the public hearing by Friday, January 31, 2020. If no 
outlines are received by January 31, 2020, the public hearing will be 
cancelled.

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-130700-14), 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-130700-14), 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-130700-14).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations 
Robert Z. Kelley, (202) 317-6939; 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) 
or [email protected].

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking (REG-130700-14) that was published in the 
Federal Register on Wednesday, August 14, 2019 (84 FR 40317).
    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 12, 2019, must also submit an outline of the 
topics to be addressed and the amount of time to be devoted to each 
topic by Friday, January 31, 2020.
    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,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2020-00591 Filed 1-15-20; 8:45 am]
 BILLING CODE 4830-01-P