Base Erosion and Anti-Abuse Tax; Hearing, 8051 [2019-04043]

Download as PDF Federal Register / Vol. 84, No. 44 / Wednesday, March 6, 2019 / Proposed Rules DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG–104259–18] RIN 1545–BO56 Base Erosion and Anti-Abuse Tax; Hearing Internal Revenue Service (IRS), Treasury. ACTION: Proposed rule; notice of hearing. AGENCY: This document provides a notice of public hearing on proposed regulations to provide guidance regarding the tax on base erosion payments of taxpayers with substantial gross receipts and reporting requirements thereunder. DATES: The public hearing is being held on Monday, March 25, 2019, at 1:00 p.m. The IRS must receive speakers’ outlines of the topics to be discussed at the public hearing by Friday, March 15, 2019. ADDRESSES: The public hearing is being held in the IRS Auditorium, Internal Revenue Service Building, 1111 Constitution Avenue NW, Washington, DC 20224. Due to building security procedures, visitors must enter at the Constitution Avenue entrance. In addition, all visitors must present a valid photo identification to enter the building. Send Submissions to CC:PA:LPD:PR (REG–104259–18), 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–104390–18), Couriers Desk, Internal Revenue Service, 1111 Constitution Avenue NW, Washington, DC 20224 or sent electronically via the Federal eRulemaking Portal at www.regulations.gov (IRS REG–104259– 18). FOR FURTHER INFORMATION CONTACT: Concerning §§ 1.59A–1 through 1.59A– 10 of the proposed regulations, Sheila Ramaswamy or Karen Walny at (202) 317–6938; concerning the services cost method exception, L. Ulysses Chatman at (202) 317–6939; concerning §§ 1.383– 1, 1.1502–2, 1.1502–4, 1.1502–43, 1.1502–47, 1.1502–59A, 1.1502–100, and 1.6655–5 of the proposed regulations, Julie Wang at (202) 317– 6975 or John P. Stemwedel at (202) 317– 5024; concerning §§ 1.6038A–1, 1.6038A–2, and 1.6038A–4 of the proposed regulations, Brad McCormack or Anand Desai at (202) 317–6939. SUMMARY: VerDate Sep<11>2014 18:34 Mar 05, 2019 Jkt 247001 Concerning submissions of comments, the hearing and/or to be placed on the building access list to attend the hearing, Regina Johnson at (202) 317– 6901 (not toll-free numbers), or email her at fdms.database@ irscounsel.treas.gov. SUPPLEMENTARY INFORMATION: The subject of the public hearing is the notice of proposed rulemaking (REG– 104259–18) that was published in the Federal Register on Friday, December 31, 2018 (83 FR 65956). 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 February 19, 2019, must submit an outline of the topics to be addressed and the amount of time to be devoted to each topic by Friday, March 15, 2019. 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 by contacting the Publications and Regulations Branch at (202) 317–6901(not a toll-free number). 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. Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2019–04043 Filed 3–5–19; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF HOMELAND SECURITY Coast Guard 33 CFR Part 165 [Docket Number USCG–2018–0970] RIN 1625–AA11 Regulated Navigation Area; Thea Foss and Wheeler-Osgood Waterways EPA Superfund Cleanup Site, Commencement Bay, Tacoma, WA Coast Guard, DHS. Notice of proposed rulemaking; withdrawal of two previous notices of proposed rulemaking. AGENCY: ACTION: PO 00000 Frm 00009 Fmt 4702 Sfmt 4702 8051 The Coast Guard proposes to amend the Thea Foss and WheelerOsgood Regulated Navigation Area (RNA) for Commencement Bay to include portions of the Middle Waterway in Tacoma, Washington. This proposed amendment would protect sediment cap areas in the U.S. Environmental Protection Agency’s Commencement Bay NearshoreTideflats Superfund Cleanup Site within the Middle Waterway Problem Area that are not geographically encompassed by the existing Thea Foss and Wheeler-Osgood RNA. The modified RNA would prohibit certain activities that could disrupt the integrity of the engineered sediment caps that have been placed within the Middle Waterway Problem Area. We invite your comments on this proposed rulemaking. DATES: Comments and related material must be received by the Coast Guard on or before April 5, 2019. ADDRESSES: You may submit comments identified by docket number USCG– 2018–0970 using the Federal eRulemaking Portal at https:// www.regulations.gov. See the ‘‘Public Participation and Request for Comments’’ portion of the SUPPLEMENTARY INFORMATION section for further instructions on submitting comments. SUMMARY: If you have questions about this proposed rulemaking, call or email Petty Officer Zachary Spence, Sector Puget Sound Waterways Management Branch, U.S. Coast Guard; telephone 206–217–6051, email SectorPugetSoundWWM@ uscg.mil. FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: I. Table of Abbreviations CB–NT Commencement Bay NearshoreTideflats CFR Code of Federal Regulations DHS Department of Homeland Security FR Federal Register NPRM Notice of proposed rulemaking RNA Regulated navigation area § Section U.S.C. United States Code II. Background, Purpose, and Legal Basis The Middle Waterway is part of the Commencement Bay NearshoreTideflats Environmental Protection Agency Superfund Cleanup Site, and is located between the Thea Foss Waterway and the St. Paul Waterway in Commencement Bay, Washington. The Coast Guard has engaged in preliminary discussions with the Middle Waterway Action Committee to establish a RNA for certain portions of the Middle E:\FR\FM\06MRP1.SGM 06MRP1

Agencies

[Federal Register Volume 84, Number 44 (Wednesday, March 6, 2019)]
[Proposed Rules]
[Page 8051]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-04043]



[[Page 8051]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-104259-18]
RIN 1545-BO56


Base Erosion and Anti-Abuse Tax; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Proposed rule; notice of hearing.

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SUMMARY: This document provides a notice of public hearing on proposed 
regulations to provide guidance regarding the tax on base erosion 
payments of taxpayers with substantial gross receipts and reporting 
requirements thereunder.

DATES: The public hearing is being held on Monday, March 25, 2019, at 
1:00 p.m. The IRS must receive speakers' outlines of the topics to be 
discussed at the public hearing by Friday, March 15, 2019.

ADDRESSES: The public hearing is being held in the IRS Auditorium, 
Internal Revenue Service Building, 1111 Constitution Avenue NW, 
Washington, DC 20224. Due to building security procedures, visitors 
must enter at the Constitution Avenue entrance. In addition, all 
visitors must present a valid photo identification to enter the 
building.
    Send Submissions to CC:PA:LPD:PR (REG-104259-18), 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-104390-18), Couriers Desk, Internal Revenue 
Service, 1111 Constitution Avenue NW, Washington, DC 20224 or sent 
electronically via the Federal eRulemaking Portal at 
www.regulations.gov (IRS REG-104259-18).

FOR FURTHER INFORMATION CONTACT: Concerning Sec. Sec.  1.59A-1 through 
1.59A-10 of the proposed regulations, Sheila Ramaswamy or Karen Walny 
at (202) 317-6938; concerning the services cost method exception, L. 
Ulysses Chatman at (202) 317-6939; concerning Sec. Sec.  1.383-1, 
1.1502-2, 1.1502-4, 1.1502-43, 1.1502-47, 1.1502-59A, 1.1502-100, and 
1.6655-5 of the proposed regulations, Julie Wang at (202) 317-6975 or 
John P. Stemwedel at (202) 317-5024; concerning Sec. Sec.  1.6038A-1, 
1.6038A-2, and 1.6038A-4 of the proposed regulations, Brad McCormack or 
Anand Desai at (202) 317-6939. Concerning submissions of comments, the 
hearing and/or to be placed on the building access list to attend the 
hearing, Regina Johnson at (202) 317-6901 (not toll-free numbers), or 
email her at fdms.database@irscounsel.treas.gov.

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking (REG-104259-18) that was published in the 
Federal Register on Friday, December 31, 2018 (83 FR 65956).
    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 February 19, 2019, must submit an outline of the topics to 
be addressed and the amount of time to be devoted to each topic by 
Friday, March 15, 2019.
    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 by contacting the Publications and Regulations Branch at 
(202) 317-6901(not a toll-free number).
    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.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2019-04043 Filed 3-5-19; 8:45 am]
 BILLING CODE 4830-01-P
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