Meals and Entertainment Expenses Under Section 274; Change of Hearing Date

 
CONTENT
Federal Register, Volume 85 Issue 45 (Friday, March 6, 2020)
[Federal Register Volume 85, Number 45 (Friday, March 6, 2020)]
[Proposed Rules]
[Page 13118]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-04561]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-100814-19]
RIN 1545-BP23
Meals and Entertainment Expenses Under Section 274; Change of
Hearing Date
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Change of date of public hearing on proposed rulemaking.
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SUMMARY: This document changes the date of a public hearing on proposed
regulations that provide guidance under section 274 of the Internal
Revenue Code (Code) regarding certain statutory amendments made to
section 274 by 2017 legislation.
DATES: The public hearing originally scheduled for Tuesday, April 7,
2020, at 10 a.m. is rescheduled for Wednesday, April 29, 2020, at 10
a.m. Outlines of topics to be discussed at the public hearing must be
received by April 13, 2020. Written or electronic comments must be
received by April 13, 2020.
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 photo identification to enter the building.
    Send hard copy submissions to CC:PA: LPD:PR (REG-100814-19), Room
5205, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station,
Washington, DC 20044. Submit electronic submissions via the Federal
eRulemaking Portal at www.regulations.gov (indicate IRS and REG-100814-
19).
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
call Patrick Clinton of the Office of Associate Chief Counsel (Income
Tax and Accounting), (202) 317-7005; concerning the submission of
comments, the hearing, or to be placed on the building access list to
attend the hearing, call Regina Johnson, (202) 317-6901 (not toll-free
numbers), or email [email protected].
SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking appeared on
the Federal Register on Wednesday, February 26, 2020 (85 FR 11020),
announced that a public hearing on proposed regulations regarding
certain statutory amendments made to section 274 by 2017 legislation,
would be held on Tuesday, April 7, 2020, beginning at 10 a.m. in the
auditorium of the Internal Revenue Service Building at 1111
Constitution Avenue NW, Washington, DC.
    The date of the public hearing has been changed. The hearing is now
scheduled for Wednesday, April 29, 2020, beginning at 10 a.m. in the
auditorium of the Internal Revenue Service at 1111 Constitution Avenue
NW, Washington, DC. Outlines of topics to be discussed at the public
hearing must be received by April 13, 2020.
    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,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2020-04561 Filed 3-5-20; 8:45 am]
 BILLING CODE 4830-01-P