[Federal Register Volume 63, Number 105 (Tuesday, June 2, 1998)]
[Proposed Rules]
[Page 29961]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-14491]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-209373-81]
RIN 1545-AT71


Election To Amortize Start-Up Expenditures; Hearing Cancellation

AGENCY: Internal Revenue Service, Treasury.

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

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SUMMARY: This document provides notice of cancellation of a public 
hearing on proposed regulations providing rules and procedures for 
electing to amortize start-up expenditures under section 195.

DATES: The public hearing originally scheduled for Tuesday, June 2, 
1998, beginning at 10:00 a.m. is cancelled.

FOR FURTHER INFORMATION CONTACT: LaNita Van Dyke 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 regulations under section 195 of the Internal Revenue Code. A 
notice of proposed rulemaking and notice of public hearing appearing in 
the Federal Register on Tuesday, January 13, 1998 (63 FR 1933), 
announced that the public hearing on proposed regulations under section 
195 of the Internal Revenue Code would be held on Tuesday, June 2, 
1998, beginning at 10:00 a.m., in room 2615, Internal Revenue Building, 
1111 Constitution Avenue, NW., Washington D.C.
    The public hearing scheduled for Tuesday, June 2, 1998, is 
cancelled.

Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 98-14491 Filed 6-1-98; 8:45 am]
BILLING CODE 4830-01-U