[Federal Register Volume 65, Number 32 (Wednesday, February 16, 2000)]
[Proposed Rules]
[Page 7807]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-3565]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-116733-98]
RIN 1545-AW79


Guidance Under Section 355(e); Recognition of Gain on Certain 
Distributions of Stock or Securities in Connection With an Acquisition; 
Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Change of date and time of public hearing.

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SUMMARY: This document contains a notice of date and time change of a 
public hearing on proposed regulations relating to recognition of gain 
on certain distributions of stock or securities of a controlled 
corporation in connection with an acquisition.

DATES: The public hearing originally scheduled for Wednesday, January 
26, 2000, is rescheduled for Thursday, March 2, 2000, at 10 a.m. The 
due date for outlines of topics to be discussed at the hearing was 
January 5, 2000.

ADDRESSES: The public hearing is being held in room 2615, Internal 
Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. Due to 
building security procedures, visitors must enter at the 10th Street 
entrance, located between Constitution and Pennsylvania Avenues, NW. In 
addition, all visitors must present photo identification to enter the 
building.

FOR FURTHER INFORMATION CONTACT: Concerning the hearing, and/or to be 
placed on the building access list to attend the hearing LaNita 
VanDyke, (202) 622-7190 (not a toll-free number).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is 
proposed regulations (REG-116733-98) that was published in the Federal 
Register on Thursday, August 24, 1999 (64 FR 46155).
    The rules of 26 CFR 601.601(a)(3) apply to the hearing.
    A period of 10 minutes is allotted to each person for presenting 
oral comments.
    After the deadline for receiving outlines has passed, the IRS will 
prepare an agenda containing the schedule of speakers. Copies of the 
agenda will be made available, free of charge, at the hearing.
    Because of access restrictions, the IRS will not admit visitors 
beyond the immediate entrance area more than 15 minutes before the 
hearing starts. For information about having your name placed on the 
building access list to attend the hearing, see the FOR FURTHER 
INFORMATION CONTACT section of this document.

Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 00-3565 Filed 2-15-00; 8:45 am]
BILLING CODE 4830-01-U