Treasury Department, Internal Revenue Service
This document extends the comment period for a notice of proposed rulemaking (REG-115452-14) that was published in the Federal Register on Thursday, July 23, 2015. The proposed regulations relate to disguised payments for services under section 707(a)(2)(A) of the Internal Revenue Code.
Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Department of the Treasury Internal Revenue Service 26 CFR Part 1 [REG-115452-14] RIN 1545-BM12 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking; extension of comment period. SUMMARY: This document extends the comment period for a notice of proposed rulemaking (REG-115452-14) that was published in the Federal Register on Thursday, July 23, 2015. The proposed regulations relate to disguised payments for services under section 707(a)(2)(A) of the Internal Revenue Code. DATES: Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking published on July 23, 2015 ( 80 FR 43652 ), is extended to November 16, 2015. ADDRESSES: Send submissions to CC:PA:LPD:PR (REG-115452-14), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-115452-14), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC, or sent electronically, via the Federal eRulemaking Portal at http://www.regulations.gov (indicate IRS and REG-115452-14). FOR FURTHER INFORMATION CONTACT: Jacklyn M. Goldberg at (202) 317-6850 (not a toll free number). SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking that appeared in the Federal Register on Thursday, July 23, 2015 ( 80 FR 43652 ) announced that written and electronic comments and requests for a pu…
Other Federal Register documents from the same docket.
Citation: 80 FR 61332