[Federal Register Volume 62, Number 51 (Monday, March 17, 1997)]
[Proposed Rules]
[Page 12582]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-6674]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 301

[REG-208172-91]
RIN 1545-AU71


Basis Reduction Due to Discharge of Indebtedness; 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 the notice of proposed rulemaking relating to basis 
reduction due to discharge of indebtedness under sections 108 and 1017 
of the Internal Revenue Code of 1986.

DATES: The public hearing is being held on Thursday, May 29, 1997, 
beginning at 10 a.m. Requests to speak and outlines of oral comments 
must be received by April 3, 1997.

ADDRESSES: The public hearing originally scheduled in the IRS 
Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., 
Washington, DC is changed to the Commissioner's Conference Room, room 
3313, Internal Revenue Building, 1111 Constitution Avenue, NW., 
Washington, DC.

FOR FURTHER INFORMATION CONTACT: Evangelista Lee 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 Tuesday, January 
7, 1997, (62 FR 955) announced that a public hearing on proposed 
regulations relating to the basis reduction due to discharge of 
indebtedness under sections 108 and 1017 would be held on Thursday, 
April 24, 1997, beginning at 10 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 Thursday, April 3, 1997.
    The date and location of the public hearing has changed. The 
hearing is scheduled for Thursday, May 29, 1997, beginning at 10 a.m. 
in the Commissioner's Conference Room, room 3313, Internal Revenue 
Building, 1111 Constitution Avenue, NW., Washington, DC. We must 
receive requests to speak and outlines of oral comments by Thursday, 
April 3, 1997. Because of the 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. 97-6674 Filed 3-14-97; 8:45 am]
BILLING CODE 4830-01-U