Dependent Child of Divorced or Separated Parents or Parents Who Live Apart; Hearing, 14417 [E8-5451]

Download as PDF Federal Register / Vol. 73, No. 53 / Tuesday, March 18, 2008 / Proposed Rules 1,450,000 pigs, 14,000,000 turkeys, and 72,000,000 chickens. * * * * * § 516.21 [Amended] 3. Amend § 516.21 by removing paragraph (c). Dated: January 29, 2008. Jeffrey Shuren, Associate Commissioner for Policy. [FR Doc. E8–5385 Filed 3–17–08; 8:45 am] BILLING CODE 4160–01–S DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG–149856–03] RIN 1545–BD01 Dependent Child of Divorced or Separated Parents or Parents Who Live Apart; Hearing Internal Revenue Service (IRS), Treasury. ACTION: Notice of public hearing on proposed rulemaking. AGENCY: SUMMARY: This document contains a notice of public hearing on proposed regulations relating to a claim that a child is a dependent by parents who are divorced, legally separated under a decree of separate maintenance, agreement, or who live apart at all times during the last 6 months of the calendar year. DATES: The public hearing is being held on April 3, 2008, at 10 a.m. The IRS must receive outlines of the topics to be discussed at the hearing by March 26, 2008. The public hearing is being held in Room 2615, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. Send submissions to: CC:PA:LPD:PR (REG–149856–03), Room 5203, Internal Revenue Service, POB 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–149856–03), Couriers Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC or sent electronically, via the IRS internet site via the Federal eRulemaking Portal at https://www.regulations.gov (IRS–REG– 149856–03). FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Victoria Driscoll (202) 622–4920; concerning rwilkins on PROD1PC63 with PROPOSALS ADDRESSES: VerDate Aug<31>2005 16:08 Mar 17, 2008 Jkt 214001 submissions of comments, the hearing, and/or to be placed on the building access list to attend the hearing, Regina Johnson (202) 622–7180 (not toll free numbers). SUPPLEMENTARY INFORMATION: The subject of the public hearing is the notice of proposed regulations (REG– 149856–03) that was published in the Federal Register on Wednesday, May 2, 2007 (72 FR 24192). 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 July 31, 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). 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. 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. LaNita Van Dyke, Chief, Publications and Regulations Branch, Associate Chief Counsel, Legal Processing Division (Procedures and Administration). [FR Doc. E8–5451 Filed 3–17–08; 8:45 am] 14417 published in the Federal Register on Friday, March 7, 2008 (73 FR 12313) providing guidance under Internal Revenue Code section 664 on the tax effect of unrelated business taxable income (UBTI) on charitable remainder trusts. FOR FURTHER INFORMATION CONTACT: Cynthia Morton at (202) 622–3060 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The correction notice that is the subject of this document is under section 664 of the Internal Revenue Code. Need for Correction As published, a notice of proposed rulemaking (REG–127391–07) contains errors that may prove to be misleading and are in need of clarification. Correction of Publication Accordingly, the publication of a notice of proposed rulemaking (REG– 127391–07), which was the subject of FR Doc. E8–4576, is corrected as follows: 1. On page 12314, column 3, in the preamble, under the paragraph heading ‘‘Comments and Public Hearing’’, line 2 of the second paragraph, the language ‘‘for April 11, 2007, at 10 a.m., in the IRS’’ is corrected to read ‘‘for April 11, 2008, at 10 a.m., in the IRS’’. 2. On page 12314, column 3, in the preamble, under the paragraph heading ‘‘Comments and Public Hearing’’, line 8 of the third paragraph, the language ‘‘and eight (8) copies) by March 28, 2007.’’ is corrected to read ‘‘and eight (8) copies) by March 28, 2008.’’. BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service LaNita Van Dyke, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. E8–5336 Filed 3–17–08; 8:45 am] BILLING CODE 4830–01–P 26 CFR Part 1 [REG–127391–07] DEPARTMENT OF THE TREASURY RIN 1545–BH02 Guidance Under Section 664 Regarding the Effect of Unrelated Business Taxable Income on Charitable Remainder Trusts; Correction Internal Revenue Service (IRS), Treasury. ACTION: Correction to a notice of proposed rulemaking. AGENCY: SUMMARY: This document contains corrections to a notice of proposed rulemaking (REG–127391–07) that was PO 00000 Frm 00018 Fmt 4702 Sfmt 4702 Internal Revenue Service 26 CFR Part 1 [REG–151135–07] RIN 1545–BH39 Multiemployer Plan Funding Guidance Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. AGENCY: SUMMARY: This document contains proposed regulations under section 432 E:\FR\FM\18MRP1.SGM 18MRP1

Agencies

[Federal Register Volume 73, Number 53 (Tuesday, March 18, 2008)]
[Proposed Rules]
[Page 14417]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-5451]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-149856-03]
RIN 1545-BD01


Dependent Child of Divorced or Separated Parents or Parents Who 
Live Apart; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

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SUMMARY: This document contains a notice of public hearing on proposed 
regulations relating to a claim that a child is a dependent by parents 
who are divorced, legally separated under a decree of separate 
maintenance, agreement, or who live apart at all times during the last 
6 months of the calendar year.

DATES: The public hearing is being held on April 3, 2008, at 10 a.m. 
The IRS must receive outlines of the topics to be discussed at the 
hearing by March 26, 2008.

ADDRESSES: The public hearing is being held in Room 2615, Internal 
Revenue Building, 1111 Constitution Avenue, NW., Washington, DC.
    Send submissions to: CC:PA:LPD:PR (REG-149856-03), Room 5203, 
Internal Revenue Service, POB 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-149856-03), 
Couriers Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., 
Washington, DC or sent electronically, via the IRS internet site via 
the Federal eRulemaking Portal at https://www.regulations.gov (IRS-REG-
149856-03).

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Victoria 
Driscoll (202) 622-4920; concerning submissions of comments, the 
hearing, and/or to be placed on the building access list to attend the 
hearing, Regina Johnson (202) 622-7180 (not toll free numbers).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed regulations (REG-149856-03) that was published in 
the Federal Register on Wednesday, May 2, 2007 (72 FR 24192).
    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 July 31, 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).
    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.
    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.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Associate Chief Counsel, 
Legal Processing Division (Procedures and Administration).
 [FR Doc. E8-5451 Filed 3-17-08; 8:45 am]
BILLING CODE 4830-01-P
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