Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Hearing Cancellation

Published date17 May 2024
Record Number2024-10996
Citation89 FR 43349
CourtInternal Revenue Service
SectionProposed rules
Federal Register, Volume 89 Issue 97 (Friday, May 17, 2024)
[Federal Register Volume 89, Number 97 (Friday, May 17, 2024)]
                [Proposed Rules]
                [Page 43349]
                From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
                [FR Doc No: 2024-10996]
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                DEPARTMENT OF THE TREASURY
                Internal Revenue Service
                26 CFR Part 1
                [REG-101552-24]
                RIN 1545-BR09
                Election To Exclude Certain Unincorporated Organizations Owned by
                Applicable Entities From Application of the Rules on Partners and
                Partnerships; Hearing Cancellation
                AGENCY: Internal Revenue Service (IRS), Treasury.
                ACTION: Cancellation of a notice of public hearing on a proposed
                rulemaking and notice of public hearing.
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                SUMMARY: This document cancels a public hearing on proposed regulations
                that would modify existing regulations to allow certain unincorporated
                organizations that are organized exclusively to produce electricity
                from certain property to be excluded from the application of
                partnership tax rules.
                DATES: The public hearing scheduled for May 20, 2024, at 10 a.m. ET is
                cancelled.
                FOR FURTHER INFORMATION CONTACT: Vivian Hayes of the Publications and
                Regulations Section, Associate Chief Counsel (Procedure and
                Administration) at (202) 317-6901 (not a toll-free number).
                SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and a notice
                of public hearing that appeared in the Federal Register on March 11,
                2024 (89 FR 17613), announced that a public hearing being held in
                person and by teleconference was scheduled for May 20, 2024, at 10 a.m.
                ET. The subject of the public hearing is under 26 CFR part 1.
                 The public comment period for these regulations expired on May 10,
                2024. The notice of proposed rulemaking and notice of public hearing
                instructed those interested in testifying at the public hearing to
                submit a request to testify and an outline of the topics to be
                addressed. We did not receive a request to testify at the Public
                Hearing. Therefore, the public hearing scheduled for May 20, 2024, at
                10 a.m. ET is cancelled.
                Oluwafunmilayo A. Taylor,
                Section Chief, Publications and Regulations Section, Associate Chief
                Counsel (Procedure & Administration).
                [FR Doc. 2024-10996 Filed 5-15-24; 4:15 pm]
                BILLING CODE 4830-01-P
                

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