Section 752 and Related Party Rules, 29701 [C1-2013-29420]
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Federal Register / Vol. 79, No. 100 / Friday, May 23, 2014 / Proposed Rules
Subtitle A (sections 1471 through 1474)
of the Internal Revenue Code of 1986.
D. Special Rule Where Entity Structured
To Avoid Related Person Status
The public hearing originally
scheduled for June 24, 2014 at 10 a.m.
is cancelled.
Section 1.752–4(b)(2)(iv) provides
special rules for when an entity is
structured to avoid related person
status. The proposed regulations do not
propose any changes to these rules.
However, as a result of other changes
made to simplify the organization of
§ 1.752–4, the rules in § 1.752–
4(b)(2)(iv) are now in § 1.752–4(b)(4) of
the proposed regulations. In addition,
the example in § 1.752–4(b)(2)(iv)(C) is
now Example 5 under § 1.752–4(b)(5) of
the proposed regulations.
DATES:
FOR FURTHER INFORMATION CONTACT:
Oluwafunmilayo Taylor of the
Publications and Regulations Branch,
Legal Processing Division, Associate
Chief Counsel (Procedure and
Administration) at (202) 317–6901 (not
a toll-free number).
A notice
of proposed rulemaking by crossreference to temporary regulations and a
notice of public hearing that appeared
in the Federal Register on Thursday,
March 6, 2014 (79 FR 12868) announced
that a public hearing was scheduled for
June 24, 2014, at 10 a.m. in the IRS
Auditorium, Internal Revenue Building,
1111 Constitution Avenue NW.,
Washington, DC. The subject of the
public hearing is under sections 1471
through 1474 of the Internal Revenue
Code.
The public comment period for these
regulations expired on May 5, 2014. The
notice of proposed rulemaking and
notice of public hearing instructed those
interested in testifying at the public
hearing to submit a request to speak and
an outline of the topics to be addressed.
As of May 14, 2014, no one has
requested to speak. Therefore, the
public hearing scheduled for June 24,
2014 at 10 a.m. is cancelled.
SUPPLEMENTARY INFORMATION:
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel, (Procedure and Administration).
[FR Doc. 2014–11921 Filed 5–22–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG–136984–12]
RIN 1545–BL21
sroberts on DSK5SPTVN1PROD with PROPOSALS
Section 752 and Related Party Rules
Correction
In proposed rule document 2013–
29420, appearing on pages 76092
through 76096 in the issue of Monday,
December 16, 2013, make the following
correction:
On page 76094, in the second column,
on the tenth line, insert the following:
VerDate Mar<15>2010
17:32 May 22, 2014
Jkt 232001
[FR Doc. C1–2013–29420 Filed 5–22–14; 8:45 am]
BILLING CODE 1505–01–D
DEPARTMENT OF THE TREASURY
29701
June 24, 2014, at 10 a.m. in the IRS
Auditorium, Internal Revenue Building,
1111 Constitution Avenue NW.,
Washington, DC. The subject of the
public hearing is under sections 871,
1441, 1461, 6041, 6042, 6045, and 6049
of the Internal Revenue Code.
The public comment period for these
regulations expired on May 5, 2014. The
notice of proposed rulemaking by crossreference to temporary regulations and
notice of public hearing instructed those
interested in testifying at the public
hearing to submit a request to speak and
an outline of the topics to be addressed.
As of May 14, 2014, no one has
requested to speak. Therefore, the
public hearing scheduled for June 24,
2014 at 10 a.m. is cancelled.
Internal Revenue Service
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel, (Procedure and Administration).
26 CFR Parts 1, 31, and 301
[FR Doc. 2014–11920 Filed 5–22–14; 8:45 am]
[REG–134361–12]
BILLING CODE 4830–01–P
RIN 1545–BL17
Withholding of Tax on Certain U.S.
Source Income Paid to Foreign
Persons and Revision of Information
Reporting and Backup Withholding
Regulations; Hearing Cancellation
Internal Revenue Service (IRS),
Treasury.
ACTION: Cancellation of a notice of
public hearing on proposed rulemaking.
AGENCY:
This document cancels a
public hearing on proposed regulations
relating to the withholding of tax on
certain U.S. source income paid to
foreign persons, information reporting
and backup withholding with respect to
payments made to certain U.S. persons,
portfolio interest treatment for
nonresident alien individuals and
foreign corporations, and requirements
for certain claims for refund or credit of
income tax made by foreign persons.
DATES: The public hearing originally
scheduled for June 24, 2014 at 10 a.m.
is cancelled.
FOR FURTHER INFORMATION CONTACT:
Oluwafunmilayo Taylor of the
Publications and Regulations Branch,
Legal Processing Division, Associate
Chief Counsel (Procedure and
Administration) at (202) 317–6901 (not
a toll-free number).
SUPPLEMENTARY INFORMATION: A notice
of proposed rulemaking by crossreference to temporary regulations and a
notice of public hearing that appeared
in the Federal Register on Thursday,
March 6, 2014 (79 FR 12880) announced
that a public hearing was scheduled for
SUMMARY:
PO 00000
Frm 00010
Fmt 4702
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DEPARTMENT OF EDUCATION
34 CFR Chapter III
[Docket ID ED–2014–OSERS–0023; CFDA
Number: 84.133A–10]
Proposed Priority—National Institute
on Disability and Rehabilitation
Research—Improving Methods of
Evaluating Return on Investment for
the State Vocational Rehabilitation
Services Program
Office of Special Education and
Rehabilitative Services, Department of
Education.
ACTION: Proposed priority.
AGENCY:
The Assistant Secretary for
Special Education and Rehabilitative
Services proposes a priority under the
Disability and Rehabilitation Research
Projects and Centers Program
administered by the National Institute
on Disability and Rehabilitation
Research (NIDRR). Specifically, this
notice proposes a priority for a
Disability and Rehabilitation Research
Project (DRRP) on Improving Methods
of Evaluating Return on Investment for
the State Vocational Rehabilitation (VR)
Services Program. The Assistant
Secretary may use this priority for
competitions in fiscal year (FY) 2014
and later years. We take this action to
focus research attention on areas of
national need. We intend this priority to
contribute to improved employment
outcomes for individuals with
disabilities.
SUMMARY:
E:\FR\FM\23MYP1.SGM
23MYP1
]]>Agencies
[Federal Register Volume 79, Number 100 (Friday, May 23, 2014)]
[Proposed Rules]
[Page 29701]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: C1-2013-29420]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-136984-12]
RIN 1545-BL21
Section 752 and Related Party Rules
Correction
In proposed rule document 2013-29420, appearing on pages 76092
through 76096 in the issue of Monday, December 16, 2013, make the
following correction:
On page 76094, in the second column, on the tenth line, insert the
following:
D. Special Rule Where Entity Structured To Avoid Related Person Status
Section 1.752-4(b)(2)(iv) provides special rules for when an entity
is structured to avoid related person status. The proposed regulations
do not propose any changes to these rules. However, as a result of
other changes made to simplify the organization of Sec. 1.752-4, the
rules in Sec. 1.752-4(b)(2)(iv) are now in Sec. 1.752-4(b)(4) of the
proposed regulations. In addition, the example in Sec. 1.752-
4(b)(2)(iv)(C) is now Example 5 under Sec. 1.752-4(b)(5) of the
proposed regulations.
[FR Doc. C1-2013-29420 Filed 5-22-14; 8:45 am]
BILLING CODE 1505-01-D
