Classification of Cloud Transactions and Transactions Involving Digital Content; Hearing

• Citation: 85 FR 2676
• Record Number: 2020-00591
• Published date: 16 January 2020
• Court: Internal Revenue Service

Federal Register, Volume 85 Issue 11 (Thursday, January 16, 2020)

[Federal Register Volume 85, Number 11 (Thursday, January 16, 2020)]
                [Proposed Rules]
                [Page 2676]
                From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
                [FR Doc No: 2020-00591]
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                Proposed Rules
                 Federal Register
                ________________________________________________________________________
                This section of the FEDERAL REGISTER contains notices to the public of
                the proposed issuance of rules and regulations. The purpose of these
                notices is to give interested persons an opportunity to participate in
                the rule making prior to the adoption of the final rules.
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                Federal Register / Vol. 85, No. 11 / Thursday, January 16, 2020 /
                Proposed Rules
                [[Page 2676]]
                DEPARTMENT OF THE TREASURY
                Internal Revenue Service
                26 CFR Part 1
                [REG-130700-14]
                RIN 1545-BM41
                Classification of Cloud Transactions and Transactions Involving
                Digital Content; Hearing
                AGENCY: Internal Revenue Service (IRS), Treasury.
                ACTION: Proposed rule; notice of hearing.
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                SUMMARY: This document provides a notice of public hearing on proposed
                regulations regarding the classification of cloud transactions for
                purposes of the international provisions of the Internal Revenue Code.
                These proposed regulations also modify the rules for classifying
                transactions involving computer programs, including by applying the
                rules to transfers of digital content.
                DATES: The public hearing is being held on Tuesday, February 11, 2020,
                at 10:00 a.m. The IRS must receive speakers' outlines of the topics to
                be discussed at the public hearing by Friday, January 31, 2020. If no
                outlines are received by January 31, 2020, the public hearing will be
                cancelled.
                ADDRESSES: The public hearing is being held in the IRS Auditorium,
                Internal Revenue Service Building, 1111 Constitution Avenue NW,
                Washington, DC 20224. Due to building security procedures, visitors
                must enter at the Constitution Avenue entrance. In addition, all
                visitors must present a valid photo identification to enter the
                building.
                 Send Submissions to CC:PA:LPD:PR (REG-130700-14), Room 5205,
                Internal Revenue Service, P.O. Box 7604, Ben Franklin Station,
                Washington, DC 20044. Submissions may be hand-delivered Monday through
                Friday to CC:PA:LPD:PR (REG-130700-14), Couriers Desk, Internal Revenue
                Service, 1111 Constitution Avenue NW, Washington, DC 20224 or sent
                electronically via the Federal eRulemaking Portal at
                www.regulations.gov (IRS REG-130700-14).
                FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations
                Robert Z. Kelley, (202) 317-6939; concerning submissions of comments,
                the hearing and/or to be placed on the building access list to attend
                the hearing, Regina Johnson at (202) 317-6901 (not toll-free numbers)
                or [email protected].
                SUPPLEMENTARY INFORMATION: The subject of the public hearing is the
                notice of proposed rulemaking (REG-130700-14) that was published in the
                Federal Register on Wednesday, August 14, 2019 (84 FR 40317).
                 The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who
                wish to present oral comments at the hearing that submitted written
                comments by November 12, 2019, must also submit an outline of the
                topics to be addressed and the amount of time to be devoted to each
                topic by Friday, January 31, 2020.
                 A period of 10 minutes is allotted to each person for presenting
                oral comments. After the deadline for receiving outlines has passed,
                the IRS will prepare an agenda containing the schedule of speakers.
                Copies of the agenda will be made available, free of charge, at the
                hearing or by contacting the Publications and Regulations Branch at
                (202) 317-6901 (not a toll-free number).
                 Because of access restrictions, the IRS will not admit visitors
                beyond the immediate entrance area more than 30 minutes before the
                hearing starts. For information about having your name placed on the
                building access list to attend the hearing, see the FOR FURTHER
                INFORMATION CONTACT section of this document.
                Martin V. Franks,
                Branch Chief, Publications and Regulations Branch, Legal Processing
                Division, Associate Chief Counsel (Procedure and Administration).
                [FR Doc. 2020-00591 Filed 1-15-20; 8:45 am]
                 BILLING CODE 4830-01-P