Income taxes: Consolidated return regulations S corporation acquisition by consolidated group member; hearing cancelled,
[Federal Register: March 29, 1999 (Volume 64, Number 59)]
[Proposed Rules]
[Page 14846]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr29mr99-22]
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-106219-98]
RIN 1545-AW32
Acquisition of an S Corporation by a Member of a Consolidated Group; Hearing Cancellation
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Cancellation of notice of public hearing on proposed rulemaking.
SUMMARY: This document provides notice of cancellation of a public hearing on proposed regulations under section 1502 providing specific rules that apply to the acquisition of the stock of an S corporation by an affiliate group of corporations that joins in the filing of a consolidated return.
DATES: The public hearing originally scheduled for Wednesday, March 31, 1999, at 10 a.m., is cancelled.
FOR FURTHER INFORMATION CONTACT: LaNita Van Dyke of the Regulations Unit, Assistant Chief Counsel (Corporate), (202) 622-7190 (not a toll- free number).
SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and/or notice of public hearing that appeared in the Federal Register on Thursday, December 17, 1998, (63 FR 69581), announced that a public hearing was scheduled for Wednesday, March 31, 1999, at 10 a.m., in room 2615, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. The subject of the public hearing is proposed regulations under section 1502 of the Internal Revenue Code. The public comment period for these proposed regulations expired on Wednesday, March 10, 1999. The outlines of topics to be addressed at the hearing were due on Wednesday, March 17, 1999.
The notice of proposed rulemaking and/or notice of public hearing, 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 Friday, March 19, 1999, no one has requested to speak. Therefore, the public hearing scheduled for Wednesday, March 31, 1999, is cancelled. Cynthia Grigsby, Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 99-7518Filed3-26-99; 8:45 am]
BILLING CODE 4830-01-P
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