[Federal Register Volume 60, Number 209 (Monday, October 30, 1995)]
[Proposed Rules]
[Page 55228]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-26884]



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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[IA-4-92]
RIN 1545-AQ49


Authority of the Federal Crop Insurance Corporation To Require 
Employer Identification Numbers From Policyholders and Reinsured 
Companies for Purposes of the Federal Crop Insurance Act

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Withdrawal of notice of proposed rulemaking.

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SUMMARY: This document withdraws the notice of proposed rulemaking 
published in the Federal Register on August 31, 1992, that relates to 
the authority of the Federal Crop Insurance Corporation (FCIC) to 
require policyholders and reinsured companies to furnish employer 
identification numbers for purposes of administering the Federal Crop 
Insurance Act.

FOR FURTHER INFORMATION CONTACT: Beverly A. Baughman (202) 622-4940 
(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    On August 31, 1992, the IRS published proposed regulations (IA-4-
92) in the Federal Register (57 FR 39379) under section 6109 of the 
Internal Revenue Code, relating to the authority of the FCIC to collect 
employer identification numbers. Although written comments and requests 
for a public hearing were solicited, no written or oral comments were 
received and no public hearing was requested or held. Because the 
proposed regulations merely restate the rules in section 6109, the IRS 
has decided, in the interest of simplification, to withdraw those 
proposed regulations.

List of Subjects in 26 CFR Part 301

    Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income 
taxes, Penalties, Reporting and recordkeeping requirements.

Withdrawal of Notice of Proposed Rulemaking

    Accordingly, under the authority of 26 U.S.C. 7805, the notice of 
proposed rulemaking that was published in the Federal Register on 
August 31, 1992, (57 FR 39379) is withdrawn.
Margaret Milner Richardson,
Commissioner of Internal Revenue.
[FR Doc. 95-26884 Filed 10-27-95; 8:45 am]
BILLING CODE 4830-01-U