Patented Transactions; Hearing, 1851 [E8-219]

Download as PDF Federal Register / Vol. 73, No. 7 / Thursday, January 10, 2008 / Proposed Rules DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 301 [REG–129916–07] RIN 1545–BG76 Patented Transactions; Hearing Internal Revenue Service (IRS), Treasury. ACTION: Notice of public hearing on proposed rulemaking. AGENCY: SUMMARY: This document provides notice of a public hearing on a notice of proposed rulemaking relating to the disclosure of reportable transactions under sections 6011 and 6111 of the Internal Revenue Code. These regulations propose to add the patented transactions category of reportable transaction to the regulations under § 1.6011–4 of the Income Tax Regulations. The regulations also include conforming changes to the rules relating to the disclosure of reportable transactions by material advisors under section 6111. DATES: The public hearing is being held on Thursday, February 21, 2008, at 10 a.m. The IRS must receive outlines of the topics to be discussed at the hearing by Thursday, January 31, 2008. ADDRESSES: The public hearing is being held in the auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. Send submissions to: CC: PA: LPD: PR (REG– 129916–07), room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be handdelivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC: PA: LPD: PR (REG–129916–07), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. Alternatively, taxpayers may submit electronic outlines of oral comments via the Federal eRulemaking Portal at https:// www.regulations.gov. yshivers on PROD1PC62 with PROPOSALS FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Michael H. Beker or Charles D. Wien, (202) 622–3070; concerning submissions of comments, the hearing, and/or to be placed on the building access list to attend the hearing, Richard A. Hurst at Richard.A.Hurst@irscounsel.treas.gov or (202) 622–7180 (not toll-free numbers). SUPPLEMENTARY INFORMATION: The subject of the public hearing is the notice of proposed rulemaking (REG– 129916–07) that was published in the VerDate Aug<31>2005 14:28 Jan 09, 2008 Jkt 214001 Federal Register on Wednesday, September 26, 2007 (72 FR 54615). Persons who wish to present oral comments at the hearing that submitted written comments by December 26, 2007, must submit an outline of the topics to be discussed and the amount of time to be devoted to each topic (signed original and eight (8) copies) by January 31, 2008. 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 in the Freedom of Information Reading Room (FOIA RR) (Room 1621) which is located at the 11th and Pennsylvania Avenue, NW., entrance, 1111 Constitution Avenue, NW., Washington, DC. 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. Cynthia Grigsby, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. E8–219 Filed 1–9–08; 8:45 am] BILLING CODE 4830–01–P ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA–R03–OAR–2007–1001; FRL–8515–3] Approval and Promulgation of Air Quality Implementation Plans; Maryland; NOX and SO2 Emissions Limitations for Fifteen Coal-Fired Electric Generating Units Environmental Protection Agency (EPA). ACTION: Proposed rule. AGENCY: SUMMARY: EPA is proposing to approve a State Implementation Plan (SIP) revision submitted by the Maryland Department of the Environment (MDE). This revision pertains to regulations for emission limitations at 15 Maryland power plants. The State requested that regulations establishing statewide tonnage caps for emissions of NOX and SO2 from 15 coal-fired electric generating units in Maryland be PO 00000 Frm 00010 Fmt 4702 Sfmt 4702 1851 approved. These regulations also establish monitoring and reporting requirements, and authorize the MDE to reduce or waive penalties for noncompliance under certain conditions and provide for judicial review of decisions by the MDE to grant a reduction or waiver of penalties. This action is being taken under the Clean Air Act (CAA). DATES: Written comments must be received on or before February 11, 2008. ADDRESSES: Submit your comments, identified by Docket ID Number EPA– R03–OAR–2007–1001, by one of the following methods: A. www.regulations.gov. Follow the on-line instructions for submitting comments. B. E-mail: fernandez.cristina@epa.gov. C. Mail: EPA–R03–OAR–2007–1001, Cristina Fernandez, Branch Chief, Air Quality Planning Branch, Mailcode 3AP21, U.S. Environmental Protection Agency, Region III, 1650 Arch Street, Philadelphia, Pennsylvania 19103. D. Hand Delivery: At the previouslylisted EPA Region III address. Such deliveries are only accepted during the Docket’s normal hours of operation, and special arrangements should be made for deliveries of boxed information. Instructions: Direct your comments to Docket ID No. EPA–R03–OAR–2007– 1001. EPA’s policy is that all comments received will be included in the public docket without change, and may be made available online at www.regulations.gov, including any personal information provided, unless the comment includes information claimed to be Confidential Business Information (CBI) or other information whose disclosure is restricted by statute. Do not submit information that you consider to be CBI or otherwise protected through www.regulations.gov or e-mail. The www.regulations.gov Website is an ‘‘anonymous access’’ system, which means EPA will not know your identity or contact information unless you provide it in the body of your comment. If you send an e-mail comment directly to EPA without going through www.regulations.gov, your e-mail address will be automatically captured and included as part of the comment that is placed in the public docket and made available on the Internet. If you submit an electronic comment, EPA recommends that you include your name and other contact information in the body of your comment and with any disk or CD-ROM you submit. If EPA cannot read your comment due to technical difficulties and cannot contact you for clarification, E:\FR\FM\10JAP1.SGM 10JAP1

Agencies

[Federal Register Volume 73, Number 7 (Thursday, January 10, 2008)]
[Proposed Rules]
[Page 1851]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-219]



[[Page 1851]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 301

[REG-129916-07]
RIN 1545-BG76


Patented Transactions; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

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

SUMMARY: This document provides notice of a public hearing on a notice 
of proposed rulemaking relating to the disclosure of reportable 
transactions under sections 6011 and 6111 of the Internal Revenue Code. 
These regulations propose to add the patented transactions category of 
reportable transaction to the regulations under Sec.  1.6011-4 of the 
Income Tax Regulations. The regulations also include conforming changes 
to the rules relating to the disclosure of reportable transactions by 
material advisors under section 6111.

DATES: The public hearing is being held on Thursday, February 21, 2008, 
at 10 a.m. The IRS must receive outlines of the topics to be discussed 
at the hearing by Thursday, January 31, 2008.

ADDRESSES: The public hearing is being held in the auditorium, Internal 
Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. Send 
submissions to: CC: PA: LPD: PR (REG-129916-07), room 5203, Internal 
Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 
20044. Submissions may be hand-delivered Monday through Friday between 
the hours of 8 a.m. and 4 p.m. to CC: PA: LPD: PR (REG-129916-07), 
Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue, 
NW., Washington, DC. Alternatively, taxpayers may submit electronic 
outlines of oral comments via the Federal eRulemaking Portal at https://
www.regulations.gov.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Michael H. Beker or Charles D. Wien, (202) 622-3070; concerning 
submissions of comments, the hearing, and/or to be placed on the 
building access list to attend the hearing, Richard A. Hurst at 
Richard.A.Hurst@irscounsel.treas.gov or (202) 622-7180 (not toll-free 
numbers).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking (REG-129916-07) that was published in the 
Federal Register on Wednesday, September 26, 2007 (72 FR 54615).
    Persons who wish to present oral comments at the hearing that 
submitted written comments by December 26, 2007, must submit an outline 
of the topics to be discussed and the amount of time to be devoted to 
each topic (signed original and eight (8) copies) by January 31, 2008.
    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 in the Freedom of Information Reading Room (FOIA RR) (Room 
1621) which is located at the 11th and Pennsylvania Avenue, NW., 
entrance, 1111 Constitution Avenue, NW., Washington, DC.
    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.

Cynthia Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedure and Administration).
 [FR Doc. E8-219 Filed 1-9-08; 8:45 am]
BILLING CODE 4830-01-P
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