eLaws | eCases | United States Code | Federal Courts |
Home » 2014 Issues » 79 FR (05/23/2014) » 2014-11920. Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations; Hearing Cancellation

  2014-11920. Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations; Hearing Cancellation  

  • Start Preamble

    AGENCY:

    Internal Revenue Service (IRS), Treasury.

    ACTION:

    Cancellation of a notice of public hearing on proposed rulemaking.

    SUMMARY:

    This document cancels a public hearing on proposed regulations relating to the withholding of tax on certain U.S. source income paid to foreign persons, information reporting and backup withholding with respect to payments made to certain U.S. persons, portfolio interest treatment for nonresident alien individuals and foreign corporations, and requirements for certain claims for refund or credit of income tax made by foreign persons.

    DATES:

    The public hearing originally scheduled for June 24, 2014 at 10 a.m. is cancelled.

    Start Further Info

    FOR FURTHER INFORMATION CONTACT:

    Oluwafunmilayo Taylor of the Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration) at (202) 317-6901 (not a toll-free number).

    End Further Info End Preamble Start Supplemental Information

    SUPPLEMENTARY INFORMATION:

    A notice of proposed rulemaking by cross-reference to temporary regulations and a notice of public hearing that appeared in the Federal Register on Thursday, March 6, 2014 (79 FR 12880) announced that a public hearing was scheduled for June 24, 2014, at 10 a.m. in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue NW., Washington, DC. The subject of the public hearing is under sections 871, 1441, 1461, 6041, 6042, 6045, and 6049 of the Internal Revenue Code.

    The public comment period for these regulations expired on May 5, 2014. The notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing instructed those interested in testifying at the public hearing to submit a request to speak and an outline of the topics to be addressed. As of May 14, 2014, no one has requested to speak. Therefore, the public hearing scheduled for June 24, 2014 at 10 a.m. is cancelled.

    Start Signature

    Martin V. Franks,

    Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).

    End Signature End Supplemental Information

    [FR Doc. 2014-11920 Filed 5-22-14; 8:45 am]

    BILLING CODE 4830-01-P

Visit the Official Version
Leave a Comment

Document Information

Published:
05/23/2014
Department:
Internal Revenue Service
Entry Type:
Proposed Rule
Action:
Cancellation of a notice of public hearing on proposed rulemaking.
Document Number:
2014-11920
Dates:
The public hearing originally scheduled for June 24, 2014 at 10 a.m. is cancelled.
Pages:
29701-29701 (1 pages)
Docket Numbers:
REG-134361-12
RINs:
1545-BL17: Guidance With Respect to FATCA Coordination
RIN Links:
https://www.federalregister.gov/regulations/1545-BL17/guidance-with-respect-to-fatca-coordination
PDF File:
2014-11920.pdf
Supporting Documents:
» Regulations Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment
» Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons; Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, etc.; Corrections
» Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, etc.; Hearing Cancellation
» Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, etc.: Corrections
» Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment
» Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations
CFR: (3)
26 CFR 1
26 CFR 31
26 CFR 301