Document Headings

                    Document headings vary by document type but may contain                    the following:                  
                -                       the agency or agencies that issued and signed a document                    
                -                       the number of the CFR title and the number of each part                      the document amends, proposes to amend, or is directly                      related to                    
                -                       the agency docket number / agency internal file number                    
                -                       the RIN which identifies each regulatory action listed in                      the Unified Agenda of Federal Regulatory and Deregulatory                      Actions                    

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###### Department of the Treasury

###### Internal Revenue Service 

          - 26 CFR Part 1 
          - [REG-208254-90] 
          - RIN 1545-AO72 

# 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 describing the appropriate basis for determining the source of income from labor or personal services performed partly within and partly without the United States. 

# DATES:

The public hearing is being held on Tuesday, July 18, 2000, at 10 a.m. The IRS must receive outlines of the topics to be discussed at the hearing by Tuesday, July 5, 2000. 

# ADDRESSES:

The public hearing is being held in Room 4718, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. Due to building security procedures, visitors must enter at the 10th Street entrance, located between Constitution and Pennsylvania Avenues, NW. In addition, all visitors must present photo identification to enter the building. 

                        Mail outlines to: CC:DOM:CORP:R (REG-208254-90, room 5226, Internal Revenue Service , POB 7604, Ben Franklin Station, Washington, DC 20044. Hand deliver outlines Monday through Friday between the hours of 8 a.m. and 5 p.m. to: CC:DOM:CORP:R (REG-208254-90), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. Submit outlines electronically via the Internet by selecting the “Tax Regs” option on the IRS Home Page, or by submitting them directly to the IRS Internet site at                         *http://www.irs.gov/​tax_​regs/​regslist.html*.                     

# 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) that was published in the                     **Federal Register**                     on Friday, January 21, 2000 (65 FR 3401).                 

The rules of 26 CFR 601.601(a)(3) apply to the hearing. 

Persons who wish to present oral comments at the hearing, must submit a written outline of the topics to be discussed and the amount of time to be devoted to each topic (signed original and eight (8) copies) by Wednesday, July 5, 2000. 

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. 

                    Because of access restrictions, the IRS will not admit visitors beyond the immediate entrance area more than 15 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.                 

Cynthia E. Grigsby,

Chief, Regulations Unit, Assistant Chief Counsel (Corporate). 

[FR Doc. 00-15866 Filed 6-22-00; 8:45 am] 

BILLING CODE 4830-01-U