[Federal Register Volume 81, Number 2 (Tuesday, January 5, 2016)]
[Proposed Rules]
[Page 194]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-33090]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-127895-14]
RIN 1545-BM33


Dividend Equivalents From Sources Within the United States; 
Hearing Cancellation

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Cancellation of a notice of public hearing on proposed 
rulemaking.

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SUMMARY: This document cancels a public hearing on proposed regulations 
providing guidance to nonresident alien individuals and foreign 
corporations that hold certain financial products providing for 
payments that are contingent upon or determined by reference to U.S. 
source dividend payments.

DATES: The public hearing originally scheduled for January 15, 2016 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 September 18, 2015 (80 FR 56415) 
announced that a public hearing was scheduled for January 15, 2016, 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 section 871(m) of the Internal Revenue Code.
    The public comment period for these regulations expired on December 
17, 2015. The notice of proposed rulemaking 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 December 28, 2015, no one has requested to speak. 
Therefore, the public hearing scheduled for January 15, 2016 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. 2015-33090 Filed 1-4-16; 8:45 am]
 BILLING CODE 4830-01-P