70578 Federal Register / Vol. 69, No. 234 / Tuesday, December 7, 2004 / Proposed Rules 

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. 

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

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 100

[CGD05–04–196] 

RIN 1625–AA08

Special Local Regulations for Marine 

Events; Severn River, College Creek, 

Weems Creek and Carr Creek, 

Annapolis, MD

AGENCY: Coast Guard, DHS.

ACTION: Notice of proposed rulemaking.

SUMMARY: The Coast Guard proposes to 

amend the special local regulations at 

33 CFR 100.518, established for marine 

events held annually in the Severn 

River, Annapolis, Maryland by 

publishing the name of the events and 

the approximate dates and modifying 

the boundaries of the regulated area. 

The marine events included in this rule 

include the Safety at Sea Seminar, U.S. 

Naval Academy crew races and the Blue 

Angels air show. This proposed rule is 

intended to restrict vessel traffic in 

portions of the Severn River during the 

period of these marine events and is 

necessary to provide for the safety of life 

on navigable waters during the event.

DATES: Comments and related material 

must reach the Coast Guard on or before 

February 7, 2005.

ADDRESSES: You may mail comments 

and related material to Commander 

(oax), Fifth Coast Guard District, 431 

Crawford Street, Portsmouth, Virginia 

23704–5004, hand-deliver them to 

Room 119 at the same address between 

9 a.m. and 2 p.m., Monday through 

Friday, except Federal holidays, or fax 

them to (757) 398–6203. The Auxiliary 

and Recreational Boating Safety Branch, 

Fifth Coast Guard District, maintains the 

public docket for this rulemaking. 

Comments and material received from 

the public, as well as documents 

indicated in this preamble as being 

available in the docket, will become part 

of this docket and will be available for 

inspection or copying at the above 

address between 9 a.m. and 2 p.m., 

Monday through Friday, except Federal 

holidays.

FOR FURTHER INFORMATION CONTACT:

Dennis M. Sens, Project Manager, 

Auxiliary and Recreational Boating 

Safety Branch, at (757) 398–6204.

SUPPLEMENTARY INFORMATION: 

Request for Comments 

We encourage you to participate in 

this rulemaking by submitting 

comments and related material. If you 

do so, please include your name and 

address, identify the docket number for 

this rulemaking (CGD05–04–196), 

indicate the specific section of this 

document to which each comment 

applies, and give the reason for each 

comment. Please submit all comments 

and related material in an unbound 

format, no larger than 81⁄2 by 11 inches, 

suitable for copying. If you would like 

to know they reached us, please enclose 

a stamped, self-addressed postcard or 

envelope. We will consider all 

comments and material received during 

the comment period. We may change 

this proposed rule in view of them. 

Public Meeting 

We do not now plan to hold a public 

meeting. But you may submit a request 

for a meeting by writing to the address 

listed under ADDRESSES explaining why 

one would be beneficial. If we 

determine that one would aid this 

rulemaking, we will hold one at a time 

and place announced by a later notice 

in the Federal Register. 

Background and Purpose 

The regulations at 33 CFR 100.518 

will be effective annually for the 

duration of each proposed marine event 

listed in paragraph (c) of Section 

100.518, U.S. Naval Academy marine 

events. Paragraph (c) of Section 100.518 

lists the proposed effective dates for the 

Safety at Sea Seminar on the last 

Saturday of March, the U.S. Naval 

Academy crew races on the third and 

fourth Saturday of April, and the third