67 FR 18 pgs. 3846-3847 - Application of the Federal Insurance Contributions Act, Federal Unemployment Tax Act, and Collection of Income Tax at Source to Statutory Stock Options; Hearing
Type: PRORULEVolume: 67Number: 18Pages: 3846 - 3847
Docket number: [REG-142686-01]
FR document: [FR Doc. 02-2047 Filed 1-25-02; 8:45 am]
Agency: Treasury Department
Sub Agency: Internal Revenue Service
Official PDF Version: PDF Version
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 31
[REG-142686-01]
RIN 1545-BA26
Application of the Federal Insurance Contributions Act, Federal Unemployment Tax Act, and Collection of Income Tax at Source to Statutory Stock Options; Hearing
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Change of date of public hearing; extension of time to submit outlines of oral comments.
SUMMARY:
This document changes the date of the public hearing on the proposed regulations that relate to incentive stock options and options granted under employee stock purchase plans. It also extends the time to submit outlines of oral comments for the hearing.
DATES:
The public hearing will be held May 14, 2002, beginning at 10 a.m. Additional outlines of oral comments must be received by April 23, 2002.
ADDRESSES:
The public hearing will be held in the Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. Send submissions to: CC:ITA:RU (REG-142686-01), Room 5226, Internal Revenue Service POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 5 p.m. to CC:ITA:RU (REG-142686-01), Courier's Desk, Internal Revenue, 1111 Constitution Avenue, NW., Washington, DC. Alternatively, taxpayers may submit comments electronically via the Internet by selecting the "Tax Regs" option on the IRS Home Page, or by submitting comments directly to the IRS Internet site at http://www.irs.ustreas.gov/tax-regs/regslist.html.
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed regulations, Stephen Tackney of the Office of Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), (202) 622-6040; concerning submissions of comments, the hearing, and/or to be place on the building access list to attend the hearing, Treena Garrett of the Regulations Unit, Associate Chief Counsel (Income Tax and Accounting), (202) 622-7180 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
A notice of proposed rulemaking and notice of public hearing that appeared in the Federal Register on November 14, 2001, (66 FR 57023), announced that a public hearing on the proposed regulations relating to incentive stock options and options granted under employee stock purchase plans would be held on March 7, 2002, in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. Subsequently, the date of the public hearing has changed to May 14, 2002, at 10 a.m. in the IRS Auditorium. Outlines of oral comments must be received by April 23, 2002.
LaNita Van Dyke,
Acting Chief, Regulations Unit, Associate Chief Counsel,(Income Tax and Accounting).
[FR Doc. 02-2047 Filed 1-25-02; 8:45 am]
BILLING CODE 4830-01-P