Proposed Rules. Cancellation of notice of public hearing on proposed rulemaking

Agency: Internal Revenue Service (IRS), Treasury
Action: Cancellation of notice of public hearing on proposed rulemaking
Citation: FR Doc. 05-393 · RIN 1545-BD48 · REG-128767-04 · 26 CFR 1

Summary

This document provides cancellation of a public hearing for proposed regulations that provide rules under section 752 for taking into account certain obligations of a business entity that is disregarded as separate from its owner under section 856(i), 1361(b)(3), or §§ 301.7701-1 through 301.7701-3 (disregarded entity) for purposes of characterizing and allocating partnership liabilities.

Dates

The public hearing originally scheduled for January 14, 2005, at 10 a.m., is cancelled.

Supplementary Information

A notice of proposed rulemaking appeared in the Federal Register on Thursday, August 12, 2004 (69 FR 49832). The notice of public hearing appeared in the Federal Register on Tuesday, November 30, 2004 (69 FR 69557) announcing that a public hearing was scheduled for January 14, 2005, at 10 a.m., in the auditorium. The subject of the public hearing is proposed regulations under section 752 of the Internal Revenue Code. The public comment period for these regulations expired on November 10, 2004. Outlines of oral comments were due on December 24, 2004. The notice of public hearing, instructed those interested in testifying at the public hearing to submit an outline of the topics to be addressed. As of Tuesday, January 4, 2005, no one has requested to speak. Therefore, the public hearing scheduled for January 14, 2005, is cancelled. Cynthia E. Grigsby, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 05-393 Filed 1-4-05; 4:19 pm]