[Federal Register Volume 62, Number 182 (Friday, September 19, 1997)]
[Proposed Rules]
[Page 49183]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-24878]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-104893-97]
RIN 1545-AV10


Guidance Regarding Claims for Income Tax Convention Benefits; 
Hearing Cancellation

AGENCY: Internal Revenue Service, Treasury.

ACTION: Cancellation of notice of public hearing on proposed 
rulemaking.

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SUMMARY: This document provides notice of cancellation of a public 
hearing on proposed regulations regarding rules for determining whether 
U.S. source payments made to entities, including entities that are 
fiscally transparent in the United States and/or the applicable treaty 
jurisdiction, are eligible for treaty-reduced tax rates.

DATES: The public hearing originally scheduled for September 24, 1997, 
beginning at 10 a.m. is cancelled.

FOR FURTHER INFORMATION CONTACT: Evangelista C. Lee of the Regulations 
Unit, Assistant Chief Counsel (Corporate), (202) 622-7190 (not a toll-
free number).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is 
proposed amendments to the Income Tax Regulations under section 894 of 
the Internal Revenue Code. A notice of proposed rulemaking and public 
hearing appearing in the Federal Register on Wednesday, July 2, 1997, 
(62 FR 35755), announced that a public hearing would be held on 
Wednesday, September 24, 1997, beginning at 10 a.m., in room 3313, 
Internal Revenue Building, 1111 Constitution Avenue, NW, Washington, DC 
20224.
    The public hearing scheduled for Wednesday, September 24, 1997, is 
cancelled.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 97-24878 Filed 9-18-97; 8:45 am]
BILLING CODE 4830-01-U