1545-BG57 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Compensation for Labor or Personal Services: Artists and Athletes

This regulation addresses proposed changes to existing final regulations regarding the source of compensation for labor or personal services. The proposed changes are needed to clarify the determination of source of compensation of a person, including an artist or athlete who is compensated for labor or personal services performed at a specific event. These proposed regulations affect such people.

]]> Other Significant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1.861-4 26 USC 7805 No NPRM 10/17/2007 72 FR 58787 NPRM Comment Period End 01/15/2008 Final Action 06/00/2015 REG-114125-07 Drafting attorney: Teresa B. Hughes (202) 317-6936 Reviewing attorney: Richard L. Chewning (202) 317-6936 CC:INTL No No None No No No 1545-AO72 Related to Teresa Hughes B. Attorney-Advisor 1545 Internal Revenue Service IRS 202 317-6936 202 317-4922 teresa.b.hughes@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224