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