Proposed Rules. Cancellation of public hearing on proposed rulemaking by cross-reference to temporary regulations

Agency: Internal Revenue Service (IRS), Treasury
Action: Cancellation of public hearing on proposed rulemaking by cross-reference to temporary regulations
Citation: FR Doc. 04-23843 · RIN 1545-BD37 · REG-124872-04 · 26 CFR 301

Summary

This document cancels a public hearing on a notice of proposed rulemaking by cross-reference to temporary regulations under section 7701 of the Internal Revenue Code that provide clarification of the definitions of a corporation and a domestic entity in circumstances where the business entity is considered to be created or organized in more than one jurisdiction.

Dates

The public hearing originally scheduled for November 3, 2004, at 10 a.m., is cancelled.

Supplementary Information

A notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing that appeared in the Federal Register on Thursday, August 12, 2004 (69 FR 49840), announced that a public hearing was scheduled for November 3, 2004 at 10 a.m., in the auditorium, Internal Revenue Service Building, 1111 Constitution Avenue, NW., Washington, DC. The subject of the public hearing is under section 7701 of the Internal Revenue Code. The public comment period for these regulations expired on October 15, 2004. The notice of proposed rulemaking instructed those interested in testifying at the public hearing to submit a request to speak and an outline of the topics to be addressed. As of Wednesday, October 20, 2004, no one has requested to speak. Therefore, the public hearing scheduled for November 3, 2004, is cancelled. Cynthia E. Grigsby, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration). [FR Doc. 04-23843 Filed 10-22-04; 8:45 am]