[Federal Register Volume 63, Number 173 (Tuesday, September 8, 1998)]
[Proposed Rules]
[Page 47455]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-24022]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-251698-96]
RIN 1545-AU77


S Corporation Subsidiaries; Hearing

AGENCY: Internal Revenue Service, Treasury.

ACTION: Postponement of public hearing.

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SUMMARY: This document postpones the public hearing on proposed 
regulations relating to the treatment of corporate subsidiaries of S 
corporations.

DATES: The public hearing originally scheduled for Wednesday, September 
9, 1998, is postponed.

FOR FURTHER INFORMATION CONTACT: Mike Slaughter 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 1308 of the Internal Revenue Code. A 
notice of public hearing appearing in the Federal Register on Thursday, 
August 13, 1998 (63 FR 43353), announced that a public hearing will be 
held Wednesday, September 9, 1998, beginning at 1 p.m. in room 3411, 
Internal Revenue Building, 1111 Constitution Avenue NW, Washington, DC 
.
    The public hearing is postponed. A new hearing date will be 
scheduled at a later date.
Cynthia E. Grigsby,
Chief, Regulations Unit Assistant Chief Counsel (Corporate).
[FR Doc. 98-24022 Filed 9-4-98; 8:45 am]
BILLING CODE 4830-01-U