Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Hearing, 56611-56612 [05-19405]

Download as PDF Federal Register / Vol. 70, No. 187 / Wednesday, September 28, 2005 / Proposed Rules 56611 List of Subjects in 17 CFR Part 1 DEPARTMENT OF THE INTERIOR DEPARTMENT OF THE TREASURY Brokers, Commodity futures, Consumer protection, Reporting and recordkeeping requirements. Bureau of Indian Affairs Internal Revenue Service 25 CFR Part 61 26 CFR Parts 1 and 301 For the reasons presented above, the Commission proposes to amend 17 CFR part 1 as follows: RIN 1076–AE44 PART 1—GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT AGENCY: Preparation of Rolls of Indians Bureau of Indian Affairs, Interior. Proposed rule; reopening of comment period. Authority: 7 U.S.C. 1a, 2, 5, 6, 6a, 6b, 6c, 6d, 6e, 6f, 6g, 6h, 6i, 6j, 6k, 6l, 6m, 6n, 6o, 6p 7, 7a, 7b, 8, 9, 12, 12a, 12c, 13a, 13a–1, 16, 16a, 19, 21, 23 and 24, as amended by the Commodity Futures Modernization Act of 2000, appendix E of Pub. L. 106–554, 114 Stat. 2763 (2000). 2. Section 1.3 is proposed to be amended by adding new paragraph (bb)(2) to read as follows: SUMMARY: This document reopens the comment period for the proposed rule published on May 19, 2005, which opened the enrollment applications process for the Western Shoshone Identifiable Group of Indians. Written comments must be received on or before October 28, 2005. DATES: You may submit comments, identified by the number 1076–AE44, by any of the following methods: • Federal rulemaking portal: https:// www.regulations.gov. Follow the instructions for submitting comments. • Mail: Daisy West, Office of Tribal Services, Bureau of Indian Affairs, 1951 Constitution Avenue, NW., Mail Stop 320–SIB, Washington, DC 20240. • Hand delivery: Office of Tribal Services, Bureau of Indian Affairs, 1951 Constitution Avenue, NW., Room 320– SIB, Washington, DC 20240. ADDRESSES: Definitions. * * * * * (bb)(1) * * * (2) Client. This term, as it relates to a commodity trading advisor, means any person (i) to whom a commodity trading advisor provides advice, for compensation or profit, either directly or through publications, writings, or electronic media, as to the value of, or the advisability of trading in, any contract of sale of a commodity for future delivery made or to be made on or subject to the rules of a contract market or derivatives transaction execution facility, any commodity option authorized under section 4c of the Act, or any leverage transaction authorized under section 19 of the Act; or (ii) to whom, for compensation or profit, and as part of a regular business, the commodity trading advisor issues or promulgates analyses or reports concerning any of the activities referred to in paragraph (bb)(2)(i) of this section. The term ‘‘client’’ includes, without limitation, any subscriber of a commodity trading advisor. * * * * * Issued in Washington, DC, on September 22, 2005 by the Commission. Catherine D. Daniels, Assistant Secretary of the Commission. [FR Doc. 05–19323 Filed 9–27–05; 8:45 am] BILLING CODE 6351–01–M RIN 1545–BB26 ACTION: 1. The authority citation for part 1 continues to read as follows: § 1.3 [REG–144615–02] FOR FURTHER INFORMATION CONTACT: Daisy West, Office of Tribal Services, Bureau of Indian Affairs, (202) 513– 7641. On May 19, 2005, the Bureau of Indian Affairs published a proposed rule to amend its regulations governing the compilation of rolls of Indians in order to open the enrollment applications process for the Western Shoshone Identifiable Group of Indians (70 FR 28859). Last year we made a commitment to hold meetings with the Shoshone people to discuss the proposed rule. We were unable, however, to schedule the meetings in Elko and Reno, Nevada until August 20 and 27, 2005. We must therefore extend the comment period beyond the original deadline of July 18, 2005. SUPPLEMENTARY INFORMATION: Dated: September 16, 2005. Michael D. Olsen, Acting Principal Deputy Assistant Secretary— Indian Affairs. [FR Doc. 05–19322 Filed 9–27–05; 8:45 am] BILLING CODE 4310–4J–P VerDate Aug<31>2005 15:26 Sep 27, 2005 Jkt 205001 PO 00000 Frm 00013 Fmt 4702 Sfmt 4702 Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Hearing Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking; change of date of public hearing; and extension of time for public comments. AGENCY: SUMMARY: This document changes the date of the public hearing and provides notice of an extension of time for submitting comments with respect to a notice of proposed rulemaking and notice of public hearing on proposed regulations that provide guidance regarding methods under section 482 to determine taxable income in connection with a cost sharing arrangement. DATES: The public hearing originally scheduled for Wednesday, November 16, 2005, at 10 a.m. is rescheduled for Friday, December 16, 2005, at 10 a.m. The IRS must receive outlines of the topics to be discussed at the hearing by Friday, November 25, 2005. ADDRESSES: The public hearing is being held in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue NW., Washington, DC. Due to building security procedures, visitors must enter at the Constitution Avenue entrance. FOR FURTHER INFORMATION CONTACT: LaNita Van Dyke of the Publications and Regulations Branch, Associate Chief Counsel (Procedure and Administration), at (202) 622–7180 (not a toll-free number). SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and notice of public hearing appearing in the Federal Register on Monday, August 29, 2005 (70 FR 51116), announced that a public hearing on proposed regulations providing guidance regarding methods under section 482 to determine taxable income in connection with a cost sharing arrangement will be held on Wednesday, November 16, 2005, beginning at 10 a.m., in the IRS Auditorium of the Internal Revenue Building, 1111 Constitution Avenue NW., Washington, DC. The date of the hearing has changed. The hearing is scheduled for Friday, December 16, 2005, beginning at 10 a.m. in the IRS Auditorium, Internal Revenue E:\FR\FM\28SEP1.SGM 28SEP1 56612 Federal Register / Vol. 70, No. 187 / Wednesday, September 28, 2005 / Proposed Rules Building, 1111 Constitution Avenue NW., Washington, DC. Because of the controlled access restrictions, attendants will not be admitted beyond the lobby area of the Internal Revenue Building until 9:30 a.m. The IRS will prepare an agenda showing the scheduling of the speakers after the outlines are received from the persons testifying and make copies available free of charge at the hearing. Guy R. Traynor, Acting Chief, Publication and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 05–19405 Filed 9–27–05; 8:45 am] BILLING CODE 4830–01–P ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [R06–OAR–2005–TX–0016; FRL–7975–8] Approval and Promulgation of Air Quality Implementation Plans; Texas; Permits by Rule Environmental Protection Agency (EPA). ACTION: Proposed rule. AGENCY: SUMMARY: EPA is proposing to approve a State Implementation Plan (SIP) revision for the State of Texas. This action removes a provision from the Texas SIP which provided public notice and opportunity for public comment for concrete batch plants which were constructed under a permit by rule (PBR). On September 1, 2000, Texas replaced the PBR for concrete batch plants with a standard permit for concrete batch plants. The standard permit for concrete batch plants also requires public notice for concrete batch plant subject to the standard permit. Texas maintained the public notice requirements of its PBR to assure that proper procedures were followed for concrete batch plants that were permitted under the PBR prior to the effective date of the standard permit. All authorization requests for concrete batch plants which constructed under the PBR have now been resolved and the public notice and comment provisions under the PBR are no longer needed. DATES: Written comments must be received on or before October 28, 2005. ADDRESSES: Comments may be mailed to Mr. David Neleigh, Chief, Air Permits Section (6PD–R), Environmental Protection Agency, 1445 Ross Avenue, Suite 1200, Dallas, Texas 75202–2733. VerDate Aug<31>2005 15:26 Sep 27, 2005 Jkt 205001 Comments may also be submitted electronically or through hand delivery/ courier by following the detailed instructions in the ADDRESSES section of the direct final rule located in the rules section of this Federal Register. FOR FURTHER INFORMATION CONTACT: Stanley M. Spruiell, Air Permits Section (6PD–R), Environmental Protection Agency, Region 6, 1445 Ross Avenue, Suite 700, Dallas, Texas 75202–2733, telephone (214) 665–7212; fax number (214) 665–7263; e-mail address spruiell.stanley@epa.gov. In the final rules section of this Federal Register, EPA is approving the State’s SIP submittal as a direct final rule without prior proposal because the Agency views this as a noncontroversial submittal and anticipates no adverse comments. A detailed rationale for the approval is set forth in the direct final rule. If no adverse comments are received in response to this action rule, no further activity is contemplated. If EPA receives adverse comments, the direct final rule will be withdrawn and all public comments received will be addressed in a subsequent final rule based on this proposed rule. EPA will not institute a second comment period. Any parties interested in commenting on this action should do so at this time. Please note that if EPA receives adverse comment on an amendment, paragraph, or section of this rule and if that provision may be severed from the remainder of the rule, EPA may adopt as final those provisions of the rule that are not the subject of an adverse comment. For additional information, see the direct final rule which is located in the rules section of this Federal Register. SUPPLEMENTARY INFORMATION: Dated: September 19, 2005. Lawrence E. Starfield, Acting Regional Administrator, Region 6. [FR Doc. 05–19357 Filed 9–27–05; 8:45 am] BILLING CODE 6560–50–P FEDERAL COMMUNICATIONS COMMISSION 47 CFR Part 20 [WT Docket No. 05–265, WT Docket No. 00– 193; FCC 05–160] Reexamination of Roaming Obligations of Commercial Mobile Radio Service Providers Federal Communications Commission. ACTION: Notice of proposed rulemaking. AGENCY: PO 00000 Frm 00014 Fmt 4702 Sfmt 4702 SUMMARY: In this document, the Federal Communications Commission (FCC) initiated a new proceeding to examine whether its roaming requirements applicable to these CMRS providers should be modified, expanded, or eliminated given the current state of the CMRS market. In a related Memorandum Opinion and Order, the FCC terminated a pending proceeding without the adoption of rules concerning roaming requirements applicable to certain Commercial Mobile Radio Services (CMRS) providers because the record in that proceeding had become stale. DATES: Comments due on or before November 28, 2005 and reply comments are due on or before December 27, 2005. Written comments on the Paperwork Reduction Act proposed information collection requirements must be submitted by the public, Office of Management and Budget (OMB), and other interested parties on or before November 28, 2005. ADDRESSES: You may submit comments, identified by WT Docket No. 05–265, by any of the following methods: • Federal eRulemaking Portal: https:// www.regulations.gov. Follow the instructions for submitting comments. • Federal Communications Commission’s Web Site: https:// www.fcc.gov/cgb/ecfs/. Follow the instructions for submitting comments. • E-mail: Include the docket number(s) in the subject line of the message. • People with Disabilities: Contact the FCC to request reasonable accommodations (accessible format documents, sign language interpreters, CART, etc.) by e-mail: FCC504@fcc.gov or phone: (202) 418–0530 or TTY: (202) 418–0432. For detailed instructions for submitting comments and additional information on the rulemaking process, see the SUPPLEMENTARY INFORMATION section of this document. In addition to filing comments with the Secretary, a copy of any comments on the Paperwork Reduction Act information collection requirements contained herein should be submitted to Judith B. Herman, Federal Communications Commission, Room 1– C804, 445 12th Street, SW., Washington, DC 20554, or via the Internet to JudithB.Herman@fcc.gov, and to Kristy L. LaLonde, OMB Desk Officer, Room 10234 NEOB, 725 17th Street, NW., Washington, DC 20503, via the Internet to Kristy_L._LaLonde@omb.eop.gov, or via fax at 202–395–5167. FOR FURTHER INFORMATION CONTACT: Eli Johnson at (202) 418–1395, E:\FR\FM\28SEP1.SGM 28SEP1

Agencies

[Federal Register Volume 70, Number 187 (Wednesday, September 28, 2005)]
[Proposed Rules]
[Pages 56611-56612]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-19405]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 301

[REG-144615-02]
RIN 1545-BB26


Section 482; Methods To Determine Taxable Income in Connection 
With a Cost Sharing Arrangement; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking; change of date of public 
hearing; and extension of time for public comments.

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

SUMMARY: This document changes the date of the public hearing and 
provides notice of an extension of time for submitting comments with 
respect to a notice of proposed rulemaking and notice of public hearing 
on proposed regulations that provide guidance regarding methods under 
section 482 to determine taxable income in connection with a cost 
sharing arrangement.

DATES: The public hearing originally scheduled for Wednesday, November 
16, 2005, at 10 a.m. is rescheduled for Friday, December 16, 2005, at 
10 a.m. The IRS must receive outlines of the topics to be discussed at 
the hearing by Friday, November 25, 2005.

ADDRESSES: The public hearing is being held in the IRS Auditorium, 
Internal Revenue Building, 1111 Constitution Avenue NW., Washington, 
DC. Due to building security procedures, visitors must enter at the 
Constitution Avenue entrance.

FOR FURTHER INFORMATION CONTACT: LaNita Van Dyke of the Publications 
and Regulations Branch, Associate Chief Counsel (Procedure and 
Administration), at (202) 622-7180 (not a toll-free number).

SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and notice 
of public hearing appearing in the Federal Register on Monday, August 
29, 2005 (70 FR 51116), announced that a public hearing on proposed 
regulations providing guidance regarding methods under section 482 to 
determine taxable income in connection with a cost sharing arrangement 
will be held on Wednesday, November 16, 2005, beginning at 10 a.m., in 
the IRS Auditorium of the Internal Revenue Building, 1111 Constitution 
Avenue NW., Washington, DC.
    The date of the hearing has changed. The hearing is scheduled for 
Friday, December 16, 2005, beginning at 10 a.m. in the IRS Auditorium, 
Internal Revenue

[[Page 56612]]

Building, 1111 Constitution Avenue NW., Washington, DC. Because of the 
controlled access restrictions, attendants will not be admitted beyond 
the lobby area of the Internal Revenue Building until 9:30 a.m. The IRS 
will prepare an agenda showing the scheduling of the speakers after the 
outlines are received from the persons testifying and make copies 
available free of charge at the hearing.

Guy R. Traynor,
Acting Chief, Publication and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 05-19405 Filed 9-27-05; 8:45 am]
BILLING CODE 4830-01-P
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