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 Parts 1 and 301
          - [REG-144615-02]
          - RIN 1545-BB26

# AGENCY:

Internal Revenue Service (IRS), Treasury.

# ACTION:

Notice of proposed rulemaking; change of date of public hearing; and extension of time for public comments.

# SUMMARY:

This document changes the date of the public hearing and provides notice of an extension of time for submitting comments with respect to a notice of proposed rulemaking and notice of public hearing on proposed regulations that provide guidance regarding methods under section 482 to determine taxable income in connection with a cost sharing arrangement.

# DATES:

The public hearing originally scheduled for Wednesday, November 16, 2005, at 10 a.m. is rescheduled for Friday, December 16, 2005, at 10 a.m. The IRS must receive outlines of the topics to be discussed at the hearing by Friday, November 25, 2005.

# ADDRESSES:

The public hearing is being held in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue NW., Washington, DC. Due to building security procedures, visitors must enter at the Constitution Avenue entrance.

# FOR FURTHER INFORMATION CONTACT:

LaNita Van Dyke of the Publications and Regulations Branch, Associate Chief Counsel (Procedure and Administration), at (202) 622-7180 (not a toll-free number).

# SUPPLEMENTARY INFORMATION:

                    A notice of proposed rulemaking and notice of public hearing appearing in the                     **Federal Register**                     on Monday, August 29, 2005 (70 FR 51116), announced that a public hearing on proposed regulations providing guidance regarding methods under section 482 to determine taxable income in connection with a cost sharing arrangement will be held on Wednesday, November 16, 2005, beginning at 10 a.m., in the IRS Auditorium of the Internal Revenue Building, 1111 Constitution Avenue NW., Washington, DC.                

                    The date of the hearing has changed. The hearing is scheduled for Friday, December 16, 2005, beginning at 10 a.m. in the IRS Auditorium, Internal Revenue                           ( print page 56612)                        Building, 1111 Constitution Avenue NW., Washington, DC. Because of the controlled access restrictions, attendants will not be admitted beyond the lobby area of the Internal Revenue Building until 9:30 a.m. The IRS will prepare an agenda showing the scheduling of the speakers after the outlines are received from the persons testifying and make copies available free of charge at the hearing.                

Guy R. Traynor,

Acting Chief, Publication and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

[FR Doc. 05-19405 Filed 9-27-05; 8:45 am]

BILLING CODE 4830-01-P