Federal Register / Vol. 61, No. 90 / Wednesday, May 8, 1996 / Proposed Rules 20767

time prescribed in the notice of

proposed rulemaking and who also

desire to present oral comments at the

hearing on the proposed regulations

should submit not later than Friday,

June 7, 1996, an outline of the oral

comments/testimony to be presented at

the hearing and the time they wish to

devote to each subject.

Each speaker (or group of speakers

representing a single entity) will be

limited to 10 minutes for an oral

presentation exclusive of the time

consumed by the questions from the

panel for the government and answer

thereto.

Because of controlled access

restrictions, attenders cannot be

admitted beyond the lobby of the

Internal Revenue Building until 9:45

a.m.

An agenda showing the scheduling of

the speakers will be made after outlines

are received from the persons testifying.

Copies of the agenda will be available

free of charge at the hearing.

Cynthia E. Grigsby,

Chief, Regulations Unit, Assistant Chief

Counsel (Corporate).

[FR Doc. 96–11410 Filed 5–7–96; 8:45 am]

BILLING CODE 4830–01–U

26 CFR Parts 1, 32 and 35a

[IL–52–86]

RIN 1545–AL99

Income Taxes; Information and Backup

Withholding; Hearing

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Notice of public hearing on

proposed rulemaking.

SUMMARY: This document provides

notice of a public hearing on proposed

regulations relating, in part, to

information reporting and backup

withholding under the Interest and

Dividend Tax Compliance Act of 1983,

as well as, incorporate changes to the

applicable tax law made by the Interest

and Dividend Tax Compliance Act of

1983, the Tax Reform Act of 1984, and

the Tax Reform Act of 1986.

DATES: The public hearing will be held

on Wednesday, July 24, 1996, beginning

at 10 a.m. Requests to speak and

outlines of oral comments must be

received by Wednesday, July 3, 1996.

ADDRESSES: The public hearing will be

held in the Auditorium of the Internal

Revenue Building, 1111 Constitution

Avenue, NW., Washington, DC 20044.

Requests to speak and outlines of oral

comments should be mailed to the

Internal Revenue Service, P.O. Box

7604, Ben Franklin Station, Attn:

CC:DOM:CORP:R [IL–52–86], Room

5228, Washington, DC 20044.

FOR FURTHER INFORMATION CONTACT:

Evangelista Lee of the Regulations Unit,

Assistant Chief Counsel (Corporate),

(202) 622–7190 (not a toll-free number).

SUPPLEMENTARY INFORMATION: The

subject of the public hearing is proposed

amendments to the Income Tax

Regulations under sections 3406, 6041

through 6049, and 6050A of the Internal

Revenue Code. The proposed

regulations appeared in the Federal

Register on Monday, February 29, 1988

(53 FR 5991).

The rules of § 601.601(a)(3) of the

‘‘Statement of Procedural Rules’’ (26

CFR Part 601) shall apply with respect

to the public hearing. Persons who have

submitted written comments within the

time prescribed in the notice of

proposed rulemaking and who also

desire to present oral comments at the

hearing on the proposed regulations

should submit not later than

Wednesday, July 3, 1996, an outline of

the oral comments/testimony to be

presented at the hearing and the time

they wish to devote to each subject.

Each speaker (or group of speakers

representing a single entity) will be

limited to 10 minutes for an oral

presentation exclusive of the time

consumed by the questions from the

panel for the government and answer

thereto.

Because of controlled access

restrictions, attenders cannot be

admitted beyond the lobby of the

Internal Revenue Building until 9:45

a.m.

An agenda showing the scheduling of

the speakers will be made after outlines

are received from the persons testifying.

Copies of the agenda will be available

free of charge at the hearing.

Cynthia E. Grigsby,

Chief, Regulations Unit, Assistant Chief

Counsel (Corporate).

[FR Doc. 96–11409 Filed 5–7–96; 8:45 am]

BILLING CODE 4830–01–U

26 CFR Part 31

[EE–55–95; EE–142–87]

RIN 1545–AT99; 1545–AF97

FUTA Taxation of Amounts Under

Employee Benefits Plans; FICA

Taxation of Amounts Under Employee

Benefits Plans; Hearing

AGENCY: Internal Revenue Service,

Treasury.

ACTION: Notice of public hearing on

proposed regulations.

SUMMARY: This document provides

notice of a public hearing on proposed

Income Tax Regulations relating to

when amounts deferred under or paid

from certain nonqualified deferred

compensation plans are taken into

account as ‘‘wages’’ for purposes of the

employment taxes imposed by the

Federal Unemployment Tax Act and the

Federal Insurance Contributions Act.

DATES: The public hearing will be held

on Monday, June 24, 1996, beginning at

10:00 a.m. Requests to speak and

outlines of oral comments must be

received by Monday, June 3, 1996.

ADDRESSES: The public hearing will be

held in the Internal Revenue Service

Auditorium, Seventh Floor, 7400

Corridor, Internal Revenue Building,

1111 Constitution Avenue, NW,

Washington, DC. Requests to speak and

outlines of oral comments should be

submitted to the Internal Revenue

Service, P.O. Box 7604, Ben Franklin

Station, Attn: CC:DOM:CORP:R [EE–55–

95]; [EE–142–87] room 5228,

Washington, DC 20044.

FOR FURTHER INFORMATION CONTACT:

Mike Slaughter of the Regulations Unit,

Assistant Chief Counsel (Corporate),

(202) 622–7190, (not a toll-free number).

SUPPLEMENTARY INFORMATION: The

subject of the public hearing is proposed

amendments to the Income Tax

Regulations under sections 3306 and

3121 of the Internal Revenue Code of

1986. These proposed regulations

appeared in the Federal Register for

Thursday, January 25, 1996 (61 FR 2194;

2214).

The rules of § 601.601 (a)(3) of the

‘‘Statement of Procedural Rules’’ (26

CFR part 601) shall apply with respect

to the public hearing. Persons who have

submitted written comments within the

time prescribed in the notice of

proposed rulemaking and who also

desire to present oral comments at the

hearing on the proposed regulations

should submit not later than Monday,

June 3, 1996, an outline of the oral

comments/testimony to be presented at

the hearing and the time they wish to

devote to each subject.

Each speaker (or group of speakers

representing a single entity) will be

limited to 10 minutes for an oral

presentation exclusive of the time

consumed by the questions from the

panel for the government and answers

to these questions.

Because of controlled access

restrictions, attendees cannot be

admitted beyond the lobby of the

Internal Revenue Building until 9:45

a.m.

An agenda showing the scheduling of

the speakers will be made after outlines