Regulations Reducing Burden Under FATCA and Chapter 3; Hearing, 8488 [2019-04164]

Download as PDF 8488 Federal Register / Vol. 84, No. 46 / Friday, March 8, 2019 / Proposed Rules DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG–132881–17] RIN 1545–BO30 Regulations Reducing Burden Under FATCA and Chapter 3; Hearing Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking; notice of hearing. AGENCY: This document provides a notice of public hearing on proposed regulations eliminating withholding on payments of gross proceeds, deferring withholding on foreign pass thru payments, eliminating withholding on certain insurance premiums, and clarifying the definition of investment entity. SUMMARY: The public hearing is being held on Wednesday, April 10, 2019, at 10 a.m. The IRS must receive speakers’ outlines of the topics to be discussed at the public hearing by Friday, March 29, 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–132881–17), 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–132881–17), 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–132881– 17). FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, John Sweeney, Nancy Lee, or Subin Seth, (202) 317–6942; concerning submissions of comments, the hearing and/or to be placed on the building access list to attend the hearing, Regina Johnson, (202) 317–6901 (not toll free numbers) or fdms.database@ irscounsel.treas.gov. DATES: The subject of the public hearing is the SUPPLEMENTARY INFORMATION: VerDate Sep<11>2014 16:08 Mar 07, 2019 Jkt 247001 notice of proposed rulemaking (REG– 132881–17) that was published in the Federal Register on Tuesday, December 18, 2018 (83 FR 64757). 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 29, 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. 2019–04164 Filed 3–7–19; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 301 [REG–104352–18] RIN 1545–BO53 Rules Regarding Certain Hybrid Arrangements; 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 implement sections 245A(e) and 267A of the Internal Revenue Code (Code) regarding hybrid dividends and certain amounts paid or accrued in hybrid transactions or with hybrid entities, and to provide rules under sections 1503(d) and 7701 of the Code to prevent the same deduction from being claimed under the tax laws of both the United States and a foreign country. SUMMARY: PO 00000 Frm 00013 Fmt 4702 Sfmt 4702 The public hearing is being held on Wednesday, March 20, 2019, at 10 a.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–104352–18), 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–104352–18), 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–104352– 18). FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, contact Tracy Villecco at (202) 317– 3800; concerning submissions of comments, the hearing and/or to be placed on the building access list to attend the hearing, Regina L. Johnson at (202) 317–6901 (not toll free numbers) or fdms.database@irscounsel.treas.gov. SUPPLEMENTARY INFORMATION: The subject of the public hearing is the notice of proposed rulemaking (REG– 104352–18) that was published in the Federal Register on Friday, December 28, 2018 (83 FR 67612). 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 26, 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 DATES: E:\FR\FM\08MRP1.SGM 08MRP1

Agencies

[Federal Register Volume 84, Number 46 (Friday, March 8, 2019)]
[Proposed Rules]
[Page 8488]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-04164]



[[Page 8488]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-132881-17]
RIN 1545-BO30


Regulations Reducing Burden Under FATCA and Chapter 3; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking; notice of hearing.

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SUMMARY: This document provides a notice of public hearing on proposed 
regulations eliminating withholding on payments of gross proceeds, 
deferring withholding on foreign pass thru payments, eliminating 
withholding on certain insurance premiums, and clarifying the 
definition of investment entity.

DATES: The public hearing is being held on Wednesday, April 10, 2019, 
at 10 a.m. The IRS must receive speakers' outlines of the topics to be 
discussed at the public hearing by Friday, March 29, 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-132881-17), 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-132881-17), 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-132881-17).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
John Sweeney, Nancy Lee, or Subin Seth, (202) 317-6942; concerning 
submissions of comments, the hearing and/or to be placed on the 
building access list to attend the hearing, Regina Johnson, (202) 317-
6901 (not toll free numbers) or fdms.database@irscounsel.treas.gov.

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking (REG-132881-17) that was published in the 
Federal Register on Tuesday, December 18, 2018 (83 FR 64757).
    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 29, 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. 2019-04164 Filed 3-7-19; 8:45 am]
BILLING CODE 4830-01-P