Section 1446 Regulations; Withholding on Effectively-Connected Taxable Income Allocable to Foreign Partners; Hearing, 57523 [05-19623]

Download as PDF Federal Register / Vol. 70, No. 190 / Monday, October 3, 2005 / Proposed Rules the time of the disaster must be undertaken or continue to be undertaken, to the maximum extent possible, for the full reporting period, that being the period for which production could count against a loss as indicated in this subpart. (3) Failure to keep sufficient records to allow the computations provided for in this subpart is grounds for denial of the claim. (c) Producers with coverage of a covered tropical crop for a crop year must, by the earlier of 90 calendar days after the crop year ends or the date a notice of loss is filed, file a certified report setting out the: (1) Collective acres of the crop acreage planted or in the ground during the crop year. (2) Total production harvested from the crop acreage for the full crop year in the case of a perennial plant and for the full life of the plants for other crops. (d) With respect to the report required in paragraph (c) of this section: (1) If a report is filed before the end of the crop year, an updated crop report must be filed within 90 days of the end of the crop year to supplement the original report; (2) If the report is for any annual or biennial crops where production continued or could have continued beyond the period covered in the reports otherwise filed under this section, an additional report of production must be filed within 30 days of the end of the last countable production for the covered crop or 30 days after the last date on which such production could have been obtained, whichever is later. (3) A failure to file an adequate report where a report is required by this section may result in the producer being treated as having a zero yield capability for the crop year involved for purposes of constructing a crop history. Alternatively, the Deputy Administrator may assign another sanction for that failure. In addition to other sanctions as may apply, a failure to file such reports may be grounds for denial of a claim. The Deputy Administrator may adjust crop histories as determined appropriate to create, to the extent practicable, a fair crop history for loss computation purposes. (4) Such reports as are provided for in this subsection must be filed for every crop year for which there is coverage, irrespective of whether a claim is filed for that year. (e) Unless otherwise specified by the Deputy Administrator, appraisals are not required of crop acreage for covered tropical crops on Guam, Virgin Islands, American Samoa, and the VerDate Aug<31>2005 15:16 Sep 30, 2005 Jkt 208001 Commonwealth of the Northern Mariana Islands, the Republic of the Marshall Islands, the Federated States of Micronesia, and the Republic of Palau. (f) All crop acreage for covered tropical crops for which a notice of loss is filed must not be replanted or otherwise destroyed until authorized by CCC. § 1437.505 Application for payment for the tropical region. (a) For producers of covered tropical crops in Guam, Virgin Islands, American Samoa, and the Commonwealth of the Northern Mariana Islands, the Republic of the Marshall Islands, the Federated States of Micronesia, and the Republic of Palau, an application for payment must be filed at the same time as the filing of the notice of loss required under §§ 1437.10 and 1437.504. (b) For producers in Puerto Rico and Hawaii, an application for payment for such crops must be filed by the later of: (1) The date on which the notice of loss is filed in accordance with §§ 1437.10 and 1437.502(i), and (2) The date of the completion of the countable harvest of the specific crop acreage that existed at the time of loss for which the notice of loss was filed. Signed in Washington, DC, September 14, 2005. James R. Little, Executive Vice President, Commodity Credit Corporation. [FR Doc. 05–19671 Filed 9–30–05; 8:45 am] BILLING CODE 3410–05–U DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 301 [REG–108524–00] RIN 1545–BD80 Section 1446 Regulations; Withholding on Effectively-Connected Taxable Income Allocable to Foreign Partners; Hearing Internal Revenue Service (IRS), Treasury. ACTION: Change of date of public hearing. AGENCY: This document changes the date of a public hearing on proposed regulations relating to the circumstances under which a partnership may take partner-level deductions and losses into account in computing its withholding tax obligation with respect to a foreign partner’s allocable share of effectively connected taxable income. SUMMARY: PO 00000 Frm 00004 Fmt 4702 Sfmt 4702 57523 The public hearing originally scheduled for Monday, October 3, 2005, at 10 a.m. is rescheduled for Wednesday, November 16, 2005, at 10 a.m. Outlines of topics to be discussed at the public hearing were due by September 12, 2005. DATES: The public hearing is being held in the IRS auditorium, 1111 Constitution Avenue NW., Washington, DC. Due to building security procedures, visitors must enter at the Constitution Avenue entrance. ADDRESSES: FOR FURTHER INFORMATION CONTACT: Richard A. Hurst, (202) 622–7180 (not a toll-free number). A notice of proposed rulemaking and notice of public hearing appearing in the Federal Register on Wednesday, May 18, 2005 (70 FR 28743), announced that a public hearing on proposed regulations relating to circumstances under which a partnership may take partner-level deductions and losses into account in computing its withholding tax obligation with respect to a foreign partner’s allocable share of effectively connected taxable income would be held on Monday, October 3, 2005, beginning at 10 a.m. in the IRS auditorium, 1111 Constitution Avenue NW., Washington, DC. The date of the hearing has changed. The hearing is scheduled for Wednesday, November 16, 2005, beginning at 10 a.m. in the IRS auditorium, 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. SUPPLEMENTARY INFORMATION: Cynthia Grigsby, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration). [FR Doc. 05–19623 Filed 9–30–05; 8:45 am] BILLING CODE 4830–01–P E:\FR\FM\03OCP1.SGM 03OCP1

Agencies

[Federal Register Volume 70, Number 190 (Monday, October 3, 2005)]
[Proposed Rules]
[Page 57523]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-19623]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 301

[REG-108524-00]
RIN 1545-BD80


Section 1446 Regulations; Withholding on Effectively-Connected 
Taxable Income Allocable to Foreign Partners; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Change of date of public hearing.

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SUMMARY: This document changes the date of a public hearing on proposed 
regulations relating to the circumstances under which a partnership may 
take partner-level deductions and losses into account in computing its 
withholding tax obligation with respect to a foreign partner's 
allocable share of effectively connected taxable income.

DATES: The public hearing originally scheduled for Monday, October 3, 
2005, at 10 a.m. is rescheduled for Wednesday, November 16, 2005, at 10 
a.m. Outlines of topics to be discussed at the public hearing were due 
by September 12, 2005.

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

FOR FURTHER INFORMATION CONTACT: Richard A. Hurst, (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 Wednesday, May 
18, 2005 (70 FR 28743), announced that a public hearing on proposed 
regulations relating to circumstances under which a partnership may 
take partner-level deductions and losses into account in computing its 
withholding tax obligation with respect to a foreign partner's 
allocable share of effectively connected taxable income would be held 
on Monday, October 3, 2005, beginning at 10 a.m. in the IRS auditorium, 
1111 Constitution Avenue NW., Washington, DC.
    The date of the hearing has changed. The hearing is scheduled for 
Wednesday, November 16, 2005, beginning at 10 a.m. in the IRS 
auditorium, 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.

Cynthia Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 05-19623 Filed 9-30-05; 8:45 am]
BILLING CODE 4830-01-P
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