[Federal Register Volume 66, Number 63 (Monday, April 2, 2001)]
[Proposed Rules]
[Page 17518]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 01-8046]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 301, and 602

[REG-106542-98]
RIN 1545-AW24


Election To Treat Trust as Part of an Estate; Hearing 
Cancellation

AGENCY: Internal Revenue Service (IRS), Treasury.

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

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SUMMARY: This document cancels the public hearing on proposed 
regulations that relate to an election to have certain revocable trusts 
treated and taxed as part of an estate.

DATES: The public hearing scheduled for Wednesday, April 11, 2001, at 
10 a.m., is cancelled.

FOR FURTHER INFORMATION CONTACT: LaNita Van Dyke of the Regulations 
Unit, Office of Special Counsel (Modernization & Strategic Planning), 
(202) 622-7190 (not a toll-free number).

SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and notice 
of public hearing that appeared in the Federal Register on Monday, 
December 18, 2000 (65 FR 79015), announced that a public hearing was 
scheduled for Wednesday, February 21, 2001, at 10 a.m., in the 
Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., 
Washington, DC. On Thursday, February 8, 2001, a document was published 
at 66 FR 9535 changing the date of the hearing to April 11, 2001, and 
extending the date the outlines of oral comments were due to March 21, 
2001. The subject of the public hearing is proposed regulations under 
section 645 of the Internal Revenue Code. The public comment period and 
the date the outlines of oral comments were due for these proposed 
regulations expired on Wednesday, March 21, 2001.
    The notice of proposed rulemaking and notice of public hearing, 
instructed those interested in testifying at the public hearing to 
submit a request to speak and an outline of the topics to be addressed. 
As of Wednesday, March 28, 2001, no one has requested to speak. 
Therefore, the public hearing scheduled for Wednesday, April 11, 2001, 
is cancelled.

Cynthia Grigsby,
Chief, Regulations Unit, Office of Special Counsel (Modernization & 
Strategic Planning).
[FR Doc. 01-8046 Filed 3-30-01; 8:45 am]
BILLING CODE 4830-01-P