[Federal Register Volume 69, Number 234 (Tuesday, December 7, 2004)]
[Proposed Rules]
[Page 70578]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-26838]



[[Page 70578]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-208254-90 and REG-136481-04]
RIN 1545-AO72 and RIN 1545-BD62


Source of Compensation for Labor or Personal Service; 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 that describe the proper basis for determining the source 
of compensation from labor or personal services performed partly within 
and partly without the United States.

DATES: The public hearing is being held on January 13, 2005, at 10 a.m. 
The IRS must receive outlines of the topics to be discussed at the 
hearing by December 10, 2004.

ADDRESSES: The public hearing is being held in the IRS Auditorium, 
Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, 
DC.
    Mail outlines to: CC:PA:LPD:PR (REG-208254-90 and REG-136481-04), 
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-
208254-90 and REG-136481-04), Courier's Desk, Internal Revenue Service, 
1111 Constitution Avenue, NW., Washington, DC or sent electronically, 
via the IRS Internet site at http://www.irs.gov/regs or via the Federal 
eRulemaking Portal at http://www.regulations.gov (IRS-REG-208254-90 and 
REG-136481-04).

FOR FURTHER INFORMATION CONTACT: Concerning submissions of comments, 
the hearing, and/or to be placed on the building access list to attend 
the hearing LaNita Van Dyke, (202) 622-7180 (not a toll-free number).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed regulations (REG-208254-90 and REG-136481-04) that 
was published in the Federal Register on Friday, August 6, 2004 (69 FR 
47816).
    The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who 
have submitted written or electric comments and wish to present oral 
comments at the hearing 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 copies) by December 10, 2004.
    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 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. 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.

Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Associate Chief 
Counsel, Legal Processing Division, (Procedures and Administration).
[FR Doc. 04-26838 Filed 12-6-04; 8:45 am]
BILLING CODE 4830-01-P