[Federal Register Volume 62, Number 83 (Wednesday, April 30, 1997)]
[Proposed Rules]
[Pages 23408-23409]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-11393]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-209709-94]
RIN 1545-AS77
Amortization of Intangible Property; Hearing
AGENCY: Internal Revenue Service, Treasury.
ACTION: Change of time and locations of public hearing, and extension
of time to request to speak.
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SUMMARY: This document changes the time and location of the public
hearing and extends the date by which commentators should submit
requests to speak on proposed regulations relating to the amortization
of intangible assets under sections 167(f) and 197 of the Internal
Revenue Code. In addition, this document announces that persons wishing
to testify who are outside the Washington, DC area, will be able to
make their presentations from one of four Internal Revenue Service
remote teleconference sites.
DATES: The public hearing is being held on May 15, 1997, beginning at 1
p.m. (EDT). Requests to speak and outlines of oral comments must be
received by May 9, 1997.
ADDRESSES: The public hearing will be held in room 3411, Internal
Revenue Building, 1111 Constitution Avenue, NW, Washington, DC. The
addresses of the remote teleconference sites are listed below under
Supplementary Information.
FOR FURTHER INFORMATION CONTACT: Michael Slaughter of the Regulations
unit, Assistant Chief Counsel (Corporate), (202) 622-8452 (not a toll-
free number).
SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and notice
of public hearing appearing in the Federal Register on Thursday,
January 16, 1997 (62 FR 2336), announced that a public hearing with
respect to proposed regulations relating to the amortization of certain
intangible property under sections 167(f) and 197 of the Internal
Revenue Code would be held Thursday, May 15, 1997, beginning at 10 a.m.
in room 3313, Internal Revenue Building, 1111 Constitution Avenue, NW,
Washington, DC and that requests to speak and outlines of oral comments
should be received by Thursday, April 24, 1997.
The time of the public hearing has changed. The room number of the
Washington, DC location has been
[[Page 23409]]
changed and four remote teleconference sites have been added. The date
of the public hearing remains Thursday, May 15, 1997.
The hearing will be held in room 3411 of the Internal Revenue
Building, 1111 Constitution Avenue, NW, Washington, DC, and in the four
remote teleconference sites listed below:
Federal Building, 5th Floor, Room 5003, 300 N. Los Angeles Street,
Los Angeles, California
Van Ness Plaza Building, 5th Floor, Room 511, 1650 Mission Street,
San Francisco, California
Santa Fe Building., 6th Floor, Room 609, 1114 Commerce Street,
Dallas, Texas
Federal Building, 32nd Floor, 230 South Dearborne Street, Chicago,
Illinois
The public hearing will begin at 1 p.m. (EDT); attendees will be
admitted beyond the lobby of the Internal Revenue Building in
Washington, DC after 12:30 p.m. Hearing times at the remote
teleconference sites will be concurrent with the hearing in Washington,
DC. (i.e., 10 a.m. PDT and 12 noon CDT).
Requests to speak and outlines of oral comments should be received
by Friday, May 9, 1997. All persons who have notified the Service by
May 9, 1997, of their desire to testify will be given the opportunity
to do so. Requests should specify the site from which the speaker
wishes to testify; if no specific site is named, the speaker will be
scheduled to appear in Washington, DC. Requests to testify at remote
teleconference sites should include a telephone number in case the
Service needs to contact the speaker prior to the public hearing.
Due to limited seating capacity at the remote teleconference sites,
no more than 12 people may be accommodated at any one time in each
teleconference room. Seating in the teleconference rooms will be made
available based on the order of presentations. IRS personnel will be
available at the remote teleconference sites to assist speakers in
using the teleconference equipment.
The Service will prepare an agenda showing the scheduling of
speakers and will make copies of the agenda available free of charge at
the hearing. Testimony will begin with the speakers at the remote
teleconference sites in the following order: Los Angeles, San
Francisco, Dallas and Chicago, and will conclude with presentations by
the speakers in Washington, DC.
Michael L. Slaughter,
Acting Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 97-11393 Filed 4-28-97; 3:45 pm]
BILLING CODE 4830-01-U
