[Federal Register Volume 79, Number 100 (Friday, May 23, 2014)]
[Proposed Rules]
[Page 29701]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-11920]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 31, and 301

[REG-134361-12]
RIN 1545-BL17


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

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.

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).

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.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2014-11920 Filed 5-22-14; 8:45 am]
BILLING CODE 4830-01-P