[Federal Register Volume 64, Number 57 (Thursday, March 25, 1999)]
[Proposed Rules]
[Page 14412]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-7339]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-105170-97]
RIN 1545-AV14
Credit for Increasing Research Activities; Hearing
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of public hearing on proposed rulemaking.
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SUMMARY: This document contains a notice of a public hearing on
proposed regulations relating to the computation of the credit under
section 41(c) and the definition of qualified research under section
41(d).
DATES: The public hearing is being held on Thursday, April 29, 1999, at
10 a.m. The IRS must receive outlines of topics to be discussed at the
hearing by April 15, 1999.
ADDRESSES: The public hearing is being held in room 2615, 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-105170-97), 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-105170-97), 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.ustreas.gov/prod/
tax__regs/comments.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 Guy Traynor, (202) 622-7180 (not a toll free number).
SUPPLEMENTARY INFORMATION: The subject of the public hearing is
proposed regulations (REG-105170-97) that were published in the Federal
Register on December 2, 1998 (63 FR 66503 [1998-50 IRB 10 (see
Sec. 601.601(d)(2)]).
The rules of 26 CFR 601.601(a)(3) apply to the hearing.
Persons who have submitted written comments and wish to present
oral comments at the hearing, must submit an 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 April 15, 1999.
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. 99-7339 Filed 3-24-99; 8:45 am]
BILLING CODE 4830-01-U
