Income taxes: Stock dispositions; suspension of losses; hearing cancellation,
[Federal Register: January 8, 2003 (Volume 68, Number 5)]
[Proposed Rules]
[Page 1020]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr08ja03-11]
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-131478-02]
RIN 1545-BB25
Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions; Hearing Cancellation
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Cancellation of notice of public hearing on proposed rulemaking.
SUMMARY: This document cancels a public hearing on proposed regulations under section 1502 of the Internal Revenue Code regarding proposed regulations that redetermine the basis of stock of a subsidiary member of a consolidated group immediately prior to certain dispositions and deconsolidations of such stock.
DATES: The public hearing originally scheduled for January 15, 2003, at 10 a.m., is cancelled.
FOR FURTHER INFORMATION CONTACT: Sonya M. Cruse of the Regulations Unit, Associate Chief Counsel (Income Tax and Accounting), (202) 622- 7180 (not a toll-free number).
SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and notice of public hearing that appeared in the Federal Register on Wednesday, October 23, 2002 (67 FR 65060), announced that a public hearing was scheduled for January 15, 2003, at 10 a.m., in room 6718, Internal Revenue Service 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 regulations expires on January 21, 2003. Outlines of oral testimony were due on December 27, 2002. The notice of proposed rulemaking and notice of public hearing, instructed those interested in testifying at the public hearing to submit outlines of topics to be addressed. As of Friday, January 3, 2003, no one has requested to speak. Therefore, the public hearing scheduled for January 15, 2003, is cancelled.
Cynthia E. Grigsby, Chief, Regulations Unit, Associate Chief Counsel (Income Tax and Accounting).
[FR Doc. 03-353 Filed 1-7-03; 8:45 am]
BILLING CODE 4830-01-P
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