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TREAS/IRS RIN: 1545-BG57 Publication ID: Spring 2011 
Title: Compensation for Labor or Personal Services--Event Basis 
Abstract: This regulation will address 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 artist or athelete who is compensated for labor or personal services performed at a specific event. These proposed regulations affect such a person. 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.861-4   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  10/17/2007  72 FR 58787   
NPRM Comment Period End  01/15/2008    
Final Action  12/00/2011    
Additional Information: REG-114125-07 Drafting attorney: Joseph W. Vetting (202) 622-3850 Reviewing attorney: Richard L. Chewning (202) 622-3850 Treasury attorney: Ginny Chung (202) 622-9461 CC: INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-AO72 
Agency Contact:
Joseph W. Vetting
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4555,
Washington, DC 20224
Phone:202 317-6934
Fax:202 622-4476
Email: joseph.w.vetting@irscounsel.treas.gov