338 Federal Register / Vol. 61, No. 3 / Thursday, January 4, 1996 / Proposed Rules

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[IL–0075–92]

RIN 1545–AR31

Definition of Foreign Base Company

Income and Foreign Personal Holding

Company Income of a Controlled

Foreign Corporation; Hearing

Cancellation

AGENCY: Internal Revenue Service,

Treasury.

ACTION: Cancellation of notice of public

hearing on proposed regulations.

SUMMARY: This document provides

notice of cancellation of a public

hearing on proposed regulations relating

to the definition of subpart F income

and foreign personal holding company

income of a controlled foreign

corporation and the allocation of

deficits for purposes of computing the

deemed-paid foreign tax credit.

DATES: The public hearing originally

scheduled for Thursday, January 4,

1996, beginning at 10 a.m. is cancelled.

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

regulations under sections 952, 954(c)

and 960 of the Internal Revenue Code.

A notice of proposed rulemaking and

notice of public hearing appearing in

the Federal Register for Thursday,

September 7, 1995 (60 FR 46548),

announced that the public hearing on

proposed regulations under sections

952, 954(c) and 960 of the Internal

Revenue Code would be held on

Thursday, January 4, 1996, beginning at

10 a.m., in the IRS Auditorium, Internal

Revenue Building, 1111 Constitution

Avenue, NW., Washington, D.C.

The public hearing scheduled for

Thursday, January 4, 1996, is cancelled.

Cynthia E. Grigsby,

Chief, Regulations Unit, Assistant Chief

Counsel (Corporate).

[FR Doc. 95–31581 Filed 12–29–95; 11:24

am]

BILLING CODE 4830–01–M

26 CFR Parts 1 and 301

[IA–41–93]

RIN 1545–AS04

Automatic Extension of Time for Filing

Individual Income Tax Returns

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Notice of proposed rulemaking

by cross reference to temporary

regulations and notice of public hearing.

SUMMARY: In the Rules and Regulations

section of this issue of the Federal

Register, the IRS is issuing temporary

regulations that reflect the new

procedures for obtaining an automatic

extension of time to file an individual

income tax return. The text of the

temporary regulations also serves as the

comment document for this notice of

proposed rulemaking. This document

also provides notice of a public hearing

on these proposed regulations.

DATES: Written comments must be

received by April 1, 1996. Outlines of

topics to be discussed at the public

hearing scheduled for May 8, 1996,

beginning at 10:00 a.m. must be

received by April 1, 1996.

ADDRESSES: Send submissions to:

CC:DOM:CORP:R (IA–41–93), room

5228, Internal Revenue Service, POB

7604, Ben Franklin Station, Washington,

DC 20044. In the alternative,

submissions may be hand delivered

between the hours of 8 a.m. and 5 p.m.

to: CC:DOM:CORP:R (IA–41–93),

Courier’s Desk, Internal Revenue

Service, 1111 Constitution Avenue,

NW., Washington, DC. The public

hearing will be held in the IRS

Auditorium.

FOR FURTHER INFORMATION CONTACT:

Concerning the regulations, Margaret A.

Owens, 202–622–6232 (not a toll-free

number). Concerning submissions and

the public hearing, Michael Slaughter,

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

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act

The collection of information

contained in this notice of proposed

rulemaking has been submitted to the

Office of Management and Budget for

review in accordance with the

Paperwork Reduction Act of 1995 (44

U.S.C. 3507).

Comments on the collection of

information should be sent to the Office

of Management and Budget, Attn: Desk

Officer for the Department of the

Treasury, Office of Information and

Regulatory Affairs, Washington, DC

20503, with copies to the Internal

Revenue Service, Attn: IRS Reports

Clearance Officer, T:FP, Washington, DC

20224. Comments on the collection of

information should be received by

March 4, 1996.

An agency may not conduct or

sponsor, and a person is not required to

respond to, a collection of information

unless the collection of information

displays a valid control number.

The collection of information is in

§ 1.6081–4T(a). This information is

required by the IRS to monitor the filing

of individual income tax returns. This

information will be used to determine

which individuals need automatic 4-

month extensions of time to file. The

likely respondents are individuals or

households. Responses to this collection

of information are required to obtain a

benefit (an automatic 4-month extension

of time to file an individual income tax

return).

Books or records relating to a

collection of information must be

retained as long as their contents may

become material in the administration

of any internal revenue law. Generally,

tax returns and tax return information

are confidential, as required by 26

U.S.C. 6103.

Estimates of the reporting burden in

this Notice of Proposed Rulemaking will

be reflected in the burden of Form 4868.

Background

The temporary regulations published

in the Rules and Regulations section of

this issue of the Federal Register

contain amendments to the Income Tax

Regulations (26 CFR part 1) and the

Regulations on Procedure and

Administration (26 CFR part 301). The

temporary regulations provide rules

relating to obtaining an automatic 4-

month extension of time to file an

individual income tax return. The text

of the temporary regulations also serves

as the text of these proposed

regulations. The preamble to the

temporary regulations explains these

proposed regulations.

Special Analyses

It has been determined that this notice

of proposed rulemaking is not a

significant regulatory action as defined

in EO 12866. Therefore, a regulatory

assessment is not required. It also has

been determined that section 553(b) of

the Administrative Procedure Act (5

U.S.C. chapter 5) and the Regulatory

Flexibility Act (5 U.S.C. chapter 6) do

not apply to these rules, and therefore,

a Regulatory Flexibility Analysis is not

required. Pursuant to section 7805(f) of

the Internal Revenue Code, a copy of

this notice of proposed rulemaking will

be submitted to the Chief Counsel for
Federal Register / Vol. 61, No. 3 / Thursday, January 4, 1996 / Proposed Rules 339

Advocacy of the Small Business

Administration for comment on its

impact on small business.

Comments and Public Hearing

Before these proposed regulations are

adopted as final regulations,

consideration will be given to any

written comments (a signed original and

eight (8) copies) that are submitted

timely to the IRS. All comments will be

available for public inspection and

copying.

A public hearing has been scheduled

for May 8, 1996, at 10:00 a.m., at the IRS

Auditorium. Because of access

restrictions, visitors will not be

admitted beyond the building lobby

more than 15 minutes before the hearing

starts.

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

written comments by April 1, 1996, and

submit an outline of the topics to be

discussed and the time to be devoted to

each topic (signed original and eight (8)

copies) by April 1, 1996.

A period of 10 minutes will be

allotted to each person for making

comments.

An agenda showing the scheduling of

the speakers will be prepared after the

deadline for receiving comments has

passed. Copies of the agenda will be

available free of charge at the hearing.

Drafting Information

The principal author of these

regulations is Margaret A. Owens, Office

of the Assistant Chief Counsel (Income

Tax & Accounting), IRS. However, other

personnel from the IRS and Treasury

Department participated in their

development.

List of Subjects

26 CFR Part 1

Income taxes, Reporting and

recordkeeping requirements.

26 CFR Part 301

Employment taxes, Estate taxes,

Excise taxes, Gift taxes, Income taxes,

Penalties, Reporting and recordkeeping

requirements.

Proposed Amendments to the

Regulations

Accordingly, 26 CFR parts 1 and 301

are proposed to be amended as follows:

PART 1—INCOME TAXES

Paragraph 1. The authority citation

for part 1 continues to read in part as

follows:

Authority: 26 U.S.C. 7805. * * *

Par. 2. Section 1.6081–4 is amended

by:

1. Revising paragraph (a).

2. Adding paragraph (d).

The revised and added provisions

read as follows:

§ 1.6081–4 Automatic extension of time for

filing individual income tax returns.

[The text of proposed paragraphs (a) and

(d) are the same as the text of § 1.6081–

4T (a) and (d) published elsewhere in

this issue of the Federal Register].

PART 301—PROCEDURE AND

ADMINISTRATION

Par. 3. The authority citation for part

301 continues to read in part as follows:

Authority: 26 U.S.C. 7805. * * *

Par. 4. In § 301.6651–1, paragraph

(c)(3) is revised to read as follows:

§ 301.6651–1 Failure to file tax return or to

pay tax.

* * * * *

(c)(3) [The text of this proposed

paragraph (c)(3) is the same as the text

of § 301.6651–1T(c)(3) published

elsewhere in this issue of the Federal

Register].

* * * * *

Margaret Milner Richardson,

Commissioner of Internal Revenue.

[FR Doc. 96–115 Filed 1–3–96; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF DEFENSE

Office of the Secretary

32 CFR Part 199

[DoD 6010.8–R]

Civilian Health and Medical Program of

the Uniformed Services (CHAMPUS);

Individual Case Management

AGENCY: Office of the Secretary, DoD.

ACTION: Proposed rule.

SUMMARY: This proposed rule

implements provisions of the 1993

National Defense Authorization Act

which allows the Secretary of Defense to

establish a case management program

for CHAMPUS beneficiaries with

extraordinary medical or psychological

disorders and to allow such

beneficiaries medical or psychological

services, supplies, or durable medical

equipment excluded by law or

regulation as a CHAMPUS benefit.

Under this program, waiver of benefit

limits to the Basic CHAMPUS program

may be authorized for beneficiaries

when the provision of such services or

supplies is cost effective and clinically

appropriate, as compared to historical or

projected CHAMPUS/MTF utilization of

health care services. It is designed to

develop a cost-effective plan of care by

targeting appropriate resources to meet

the individual needs of the beneficiary.

DATES: Written public comments must

be received on or before March 4, 1996.

FOR FURTHER INFORMATION CONTACT:

CAPT Deborah Kamin, Office of the

Assistant Secretary of Defense (Health

Affairs), (703)–697–8975.

SUPPLEMENTARY INFORMATION: The

Civilian Health and Medical Program of

the Uniformed Services (CHAMPUS)

supplements the availability of health

care in military hospitals and clinics.

Case management centering on a

multidisciplinary treatment approach

offers the beneficiary and provider

assurance that specific services and

supplies are allowable as CHAMPUS

benefits and provides an opportunity to

use those benefits efficiently.

Statutory Authority

The case management program is

based on the authority of 10 U.S.C.

1079(a)(17), which provides:

The Secretary of Defense may establish a

program for the individual case management

of a person covered by this section or section

1086 of this title who has extraordinary

medical or psychological disorders and,

under such a program, may waive benefit

limitations contained in paragraphs (5) and

(13) of this subsection or section 1077(b)(1)

of this title and authorize the payment for

comprehensive home health care services,

supplies, and equipment if the Secretary

determines that such a waiver is cost

effective and appropriate.

Case Management

The CHAMPUS individual case

management program seeks to achieve

cost effective quality health care by

considering alternatives to inpatient

hospitalization and by recommending a

waiver of the current CHAMPUS benefit

limits that, when provided in lieu of

inpatient care (or to prevent recurrent

hospitalizations), are cost effective and

clinically appropriate. Waivers of

benefit limits must be approved and

coordinated by the case manager and

may include, but not be limited to

services or supplies such as home

health care, medical supplies, back-up

durable medical equipment, extended

skilled nursing care and home health

aides. CHAMPUS case managers will be

employees or contractors of the

Department of Defense. We propose to

add to section 199.4 authorization, as a

case management related benefit and on

a case-by-case basis, services or supplies

that would otherwise be excluded as

non-medical or duplicate durable