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                    
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###### Department of the Treasury

###### Internal Revenue Service 

          - 26 CFR Part 1 
          - [REG-106030-98] 
          - RIN 1545-AW50 

# AGENCY:

Internal Revenue Service (IRS), Treasury. 

# ACTION:

Change of date of public hearing; extension of time to submit outlines of oral comments.

# SUMMARY:

This document changes the date of the public hearing on the proposed regulations under section 863(d) governing the source of income from certain space and ocean activities. It also extends the time to submit outlines of oral comments for the hearing. 

# DATES:

The public hearing will be held May 23, 2001, beginning at 10 a.m. Additional outlines of oral comments must be received by May 2, 2001. 

# ADDRESSES:

The public hearing will be held in Room 2615, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. Send submissions to: Regulations Unit CC (REG-106030-98), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered between the hours of 8 a.m. and 5 p.m. to: Regulations Unit CC (REG-106030-98), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington DC. Alternatively, taxpayers may submit outlines of oral comments electronically directly to the IRS Internet site at http://www.irs.gov/​tax regs/reglist.html. 

# FOR FURTHER INFORMATION CONTACT:

Concerning the regulations, Anne Shelburne, (202) 874-1490; concerning submission, LaNita Van Dyke, (202) 622-7190 (not toll-free numbers). 

# SUPPLEMENTARY INFORMATION:

## Background 

                    A notice of proposed rulemaking and notice of public hearing, appearing in the                     **Federal Register**                     on Wednesday, January 17, 2001 (66 FR 3903), announced that a public hearing on the proposed regulations under section 863(d) governing the source of income from certain space and ocean activities would be held on March 28, 2001, in the Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. Subsequently, the date of the public hearing has changed to May 23, 2001, at 10 a.m. in room 2615. Outlines of oral comments must be received by May 2, 2001.                 

Cynthia Grigsby,

Chief, Regulations Unit, Office of Special Counsel (Modernization & Strategic Planning).

[FR Doc. 01-4924 Filed 2-28-01; 8:45 am] 

BILLING CODE 4830-01-P