Employee Stock Purchase Plans Under Internal Revenue Code Section 423; Hearing, 70929 [E8-27862]

Download as PDF Federal Register / Vol. 73, No. 227 / Monday, November 24, 2008 / Proposed Rules As part of reopening the public comment period, HUD will be making available a scoring template that will enable PHAs and other interested members of the public to enter information to generate estimated scores under the proposed rule. The purpose of the scoring template is to facilitate understanding of the PHAS scoring system that HUD proposed in its August 21, 2008, proposed rule. The scoring template reflects how scoring would work if the proposed system were adopted at the final rule stage. The template allows the public to enter information to generate estimated scores under the proposed rule. The scoring template is posted on the Office of Public and Indian Housing’s Web site at https://www.hud.gov/offices/ph/am/ index.cfm. This tool was not available during the initial public comment period. Given the public interest in this rule, and the availability of this new information, HUD is reopening the public comment period. HUD hopes that this template helps clarify the proposed scoring system, and welcomes additional comments on the scoring system during the reopened public comment period. Accordingly, this notice reopens the public comment period for the PHAS proposed rule, published on August 21, 2008, for an additional 45-day period. Dated: November 17, 2008. Paula O. Blunt, General Deputy Assistant Secretary for Public and Indian Housing. [FR Doc. E8–27807 Filed 11–21–08; 8:45 am] BILLING CODE 4210–67–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG–106251–08] RIN 1545–BH68 Employee Stock Purchase Plans Under Internal Revenue Code Section 423; Hearing Internal Revenue Service (IRS), Treasury. ACTION: Notice of public hearing on proposed rulemaking. sroberts on PROD1PC70 with PROPOSALS AGENCY: SUMMARY: This document provides notice of public hearing on proposed regulations relating to options granted under an employee stock purchase plan as defined in section 423 of the Internal Revenue Code. These proposed regulations affect certain taxpayers who participate in the transfer of stock VerDate Aug<31>2005 19:30 Nov 21, 2008 Jkt 217001 pursuant to the exercise of options granted under an employee stock purchase plan. DATES: The public hearing is being held on Thursday, January 15, 2009, at 10 a.m. The IRS must receive outlines of the topics to be discussed at the public hearing by Thursday, December 18, 2008. The public hearing is being held in the IRS Auditorium, Internal Revenue Service Building, 1111 Constitution Avenue, NW., Washington, DC 20224. Send Submissions to CC:PA:LPD:PR (REG–106251–08), Room 5205, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be handdelivered Monday through Friday to CC:PA:LPD:PR (REG–106251–08), Couriers Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC or sent electronically via the Federal erulemaking Portal at https:// www.regulations.gov (IRS–REG– 106251–08). FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Thomas Scholz (202) 622–6030; concerning submissions of comments, the hearing and/or to be placed on the building access list to attend the hearing Funmi Taylor at (202) 622–7180 (not toll-free numbers). ADDRESSES: The subject of the public hearing is the notice of proposed rulemaking (REG– 106251–08) that was published in the Federal Register on Tuesday, July 29, 2008 (73 FR 43875). 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 October 27, 2008, must submit an outline of the topics to be addressed and the amount of time to be denoted to each topic. (Signed original and eight 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 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 SUPPLEMENTARY INFORMATION: PO 00000 Frm 00015 Fmt 4702 Sfmt 4702 70929 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 VanDyke, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration) [FR Doc. E8–27862 Filed 11–21–08; 8:45 am] BILLING CODE 4830–01–P ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA–R04–OAR–2008–0052–200803(b); FRL–8743–7] Approval and Promulgation of Air Quality Implementation Plans; Tennessee; Approval of Revisions to the Knox County Portion of the Tennessee State Implementation Plan—‘‘Permit by Rule’’ Provision Environmental Protection Agency (EPA). ACTION: Proposed rule. AGENCY: SUMMARY: EPA is proposing to approve a revision to the State Implementation Plan (SIP) submitted by the State of Tennessee on October 12, 2007. The revision pertains to the Knox County portion of the Tennessee SIP and includes changes to Knox County Air Quality Management Regulation (Knox County Regulation) Section 25.10— Permit by Rule. Specifically, Section 25.10 was changed so that it clearly states that turbines and other internal combustion engines are excluded from the ‘‘Permit by Rule’’ provision. This revision is considered by the Tennessee Department of Environment and Conservation (TDEC), to be as or more stringent than the State of Tennessee’s SIP requirements. This action is being taken pursuant to section 110 of the Clean Air Act (CAA). In the Final Rules section of this Federal Register, EPA is approving the SIP revision 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 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 E:\FR\FM\24NOP1.SGM 24NOP1

Agencies

[Federal Register Volume 73, Number 227 (Monday, November 24, 2008)]
[Proposed Rules]
[Page 70929]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-27862]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-106251-08]
RIN 1545-BH68


Employee Stock Purchase Plans Under Internal Revenue Code Section 
423; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

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

SUMMARY: This document provides notice of public hearing on proposed 
regulations relating to options granted under an employee stock 
purchase plan as defined in section 423 of the Internal Revenue Code. 
These proposed regulations affect certain taxpayers who participate in 
the transfer of stock pursuant to the exercise of options granted under 
an employee stock purchase plan.

DATES: The public hearing is being held on Thursday, January 15, 2009, 
at 10 a.m. The IRS must receive outlines of the topics to be discussed 
at the public hearing by Thursday, December 18, 2008.

ADDRESSES: The public hearing is being held in the IRS Auditorium, 
Internal Revenue Service Building, 1111 Constitution Avenue, NW., 
Washington, DC 20224.
    Send Submissions to CC:PA:LPD:PR (REG-106251-08), Room 5205, 
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered Monday through 
Friday to CC:PA:LPD:PR (REG-106251-08), Couriers Desk, Internal Revenue 
Service, 1111 Constitution Avenue, NW., Washington, DC or sent 
electronically via the Federal erulemaking Portal at https://www.regulations.gov (IRS-REG-106251-08).

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Thomas 
Scholz (202) 622-6030; concerning submissions of comments, the hearing 
and/or to be placed on the building access list to attend the hearing 
Funmi Taylor at (202) 622-7180 (not toll-free numbers).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking (REG-106251-08) that was published in the 
Federal Register on Tuesday, July 29, 2008 (73 FR 43875).
    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 October 27, 2008, must submit an outline of the topics to 
be addressed and the amount of time to be denoted to each topic. 
(Signed original and eight 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 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.

LaNita VanDyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration)
[FR Doc. E8-27862 Filed 11-21-08; 8:45 am]
BILLING CODE 4830-01-P
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