[Federal Register Volume 62, Number 24 (Wednesday, February 5, 1997)]
[Proposed Rules]
[Page 5355]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-2756]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-209817-96]
RIN 1545-AU19


Treatment of Obligation-Shifting Transactions; Hearing

AGENCY: Internal Revenue Service, Treasury.

ACTION: Proposed rule; change of date and location of public hearing.

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SUMMARY: This document changes the date and location of the public 
hearing on proposed regulations relating to the treatment of certain 
multiple-party financing transactions in which one party realizes 
income from leases or similar agreements and another party claims 
deductions related to that income.

DATES: The public hearing is being held on Wednesday, May 14, 1997, 
beginning at 10:00 a.m. Requests to speak and outlines of oral comments 
must be received by April 23, 1997.

ADDRESSES: The public hearing originally scheduled in the IRS 
Auditorium, Internal Revenue Building, 1111 Constitution Avenue NW, 
Washington, DC is changed to room 2615, Internal Revenue Building, 1111 
Constitution Avenue NW, Washington, DC.

FOR FURTHER INFORMATION CONTACT: Christina Vasquez of the Regulations 
Unit, Assistant Chief Counsel (Corporate), (202) 622-7180 (not a toll-
free number).

SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and notice 
of public hearing appearing in the Federal Register on Friday, December 
27, 1996 (61 FR 68175), announced that a public hearing on proposed 
regulations relating to the treatment of certain multiple-party 
financing transactions in which one party realizes income from leases 
or similar agreements and another party claims deductions related to 
that income would be held on Tuesday, April 29, 1997, beginning at 
10:00 a.m. in the IRS Auditorium, Internal Revenue Building, 1111 
Constitution Avenue NW, Washington, DC and that requests to speak and 
outlines of oral comments should be received by Tuesday, April 8, 1997.
    The date and location of the pubic hearing has changed. The hearing 
is scheduled for Wednesday, May 14, 1997, beginning at 10:00 a.m. in 
room 2615, Internal Revenue Building, 1111 Constitution Avenue NW, 
Washington, DC. We must receive the requests to speak and outlines of 
oral comments by Wednesday, April 23, 1997. Because of controlled 
access restrictions, attenders are not admitted beyond the lobby of the 
Internal Revenue Building until 9:45 a.m.
    The Service will prepare an agenda showing the scheduling of the 
speakers after the outlines are received from the persons testifying 
and make copies available free of charge at the hearing.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 97-2756 Filed 2-4-97; 8:45 am]
BILLING CODE 4830-01-P