Estate and Gift Taxes; Difference in the Basic Exclusion Amount; Hearing Cancellation

• Published date: 07 March 2019
• Citation: 84 FR 8278
• Record Number: 2019-04140
• Section: Proposed rules
• Court: Internal Revenue Service,Treasury Department

Federal Register, Volume 84 Issue 45 (Thursday, March 7, 2019)

[Federal Register Volume 84, Number 45 (Thursday, March 7, 2019)]
                [Proposed Rules]
                [Page 8278]
                From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
                [FR Doc No: 2019-04140]
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                Proposed Rules
                 Federal Register
                ________________________________________________________________________
                This section of the FEDERAL REGISTER contains notices to the public of
                the proposed issuance of rules and regulations. The purpose of these
                notices is to give interested persons an opportunity to participate in
                the rule making prior to the adoption of the final rules.
                ========================================================================
                Federal Register / Vol. 84, No. 45 / Thursday, March 7, 2019 /
                Proposed Rules
                [[Page 8278]]
                DEPARTMENT OF THE TREASURY
                Internal Revenue Service
                26 CFR Part 20
                [REG-106706-18]
                RIN 1545-BO72
                Estate and Gift Taxes; Difference in the Basic Exclusion Amount;
                Hearing Cancellation
                AGENCY: Internal Revenue Service (IRS), Treasury.
                ACTION: Cancellation of notice of public hearing on proposed
                rulemaking.
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                SUMMARY: This document cancels a public hearing on proposed regulations
                addressing the effect of recent legislative changes to the basic
                exclusive amount used in computing Federal gift and estate taxes.
                DATES: The public hearing, originally scheduled for March 13, 2019 at
                10 a.m. is cancelled.
                FOR FURTHER INFORMATION CONTACT: Regina Johnson of the Publications and
                Regulations Branch, Legal Processing Division, Associate Chief Counsel
                (Procedure and Administration) at (202) 317-6901 (not a toll-free
                number).
                SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and notice
                of public hearing that appeared in the Federal Register on Friday,
                November 23, 2018 (83 FR 59343) announced that a public hearing was
                scheduled March 13, 2019 at 10 a.m. in the IRS Auditorium, Internal
                Revenue Service Building, 1111 Constitution Avenue NW, Washington, DC.
                The subject of the public hearing is under sections 2001 and 2010 of
                the Internal Revenue Code.
                 The public comment period for these regulations expired on February
                21, 2019. The notice of proposed rulemaking and notice of hearing
                instructed those interested in testifying at the public hearing to
                submit an outline of the topics to be discussed. The outline of topics
                to be discussed was due by February 21, 2019. As of February 21, 2019,
                no one has requested to speak. Therefore, the public hearing scheduled
                for March 13, 2019 at 10 a.m. is cancelled.
                Martin V. Franks,
                Branch Chief, Publications and Regulations Branch, Legal Processing
                Division, Associate Chief Counsel. (Procedure and Administration).
                [FR Doc. 2019-04140 Filed 3-6-19; 8:45 am]
                 BILLING CODE 4830-01-P