Section 1446 Regulations; Withholding on Effectively-Connected Taxable Income Allocable to Foreign Partners; Hearing

---
identifier: "/us/fr/05-19623"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Section 1446 Regulations; Withholding on Effectively-Connected Taxable Income Allocable to Foreign Partners; Hearing"
title_number: 0
title_name: "Federal Register"
section_number: "05-19623"
section_name: "Section 1446 Regulations; Withholding on Effectively-Connected Taxable Income Allocable to Foreign Partners; Hearing"
positive_law: false
currency: "2005-10-03"
last_updated: "2005-10-03"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "05-19623"
document_type: "proposed_rule"
publication_date: "2005-10-03"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
  - "26 CFR Part 301"
rin: "1545-BD80"
fr_citation: "70 FR 57523"
fr_volume: 70
docket_ids:
  - "REG-108524-00"
fr_action: "Change of date of public hearing."
---


#  Section 1446 Regulations; Withholding on Effectively-Connected Taxable Income Allocable to Foreign Partners; Hearing

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Change of date of public hearing.

**SUMMARY:**

This document changes the date of a public hearing on proposed regulations relating to the circumstances under which a partnership may take partner-level deductions and losses into account in computing its withholding tax obligation with respect to a foreign partner's allocable share of effectively connected taxable income.

**DATES:**

The public hearing originally scheduled for Monday, October 3, 2005, at 10 a.m. is rescheduled for Wednesday, November 16, 2005, at 10 a.m. Outlines of topics to be discussed at the public hearing were due by September 12, 2005.

**ADDRESSES:**

The public hearing is being held in the IRS auditorium, 1111 Constitution Avenue NW., Washington, DC. Due to building security procedures, visitors must enter at the Constitution Avenue entrance.

**FOR FURTHER INFORMATION CONTACT:**

Richard A. Hurst, (202) 622-7180 (not a toll-free number).

**SUPPLEMENTARY INFORMATION:**

A notice of proposed rulemaking and notice of public hearing appearing in the *Federal Register* on Wednesday, May 18, 2005 (70 FR 28743), announced that a public hearing on proposed regulations relating to circumstances under which a partnership may take partner-level deductions and losses into account in computing its withholding tax obligation with respect to a foreign partner's allocable share of effectively connected taxable income would be held on Monday, October 3, 2005, beginning at 10 a.m. in the IRS auditorium, 1111 Constitution Avenue NW., Washington, DC.

The date of the hearing has changed. The hearing is scheduled for Wednesday, November 16, 2005, beginning at 10 a.m. in the IRS auditorium, 1111 Constitution Avenue NW., Washington, DC. Because of the controlled access restrictions, attendants will not be admitted beyond the lobby area of the Internal Revenue Building until 9:30 a.m. The IRS will prepare an agenda showing the scheduling of the speakers after the outlines are received from the persons testifying and make copies available free of charge at the hearing.

Cynthia Grigsby,

Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration).