[Federal Register Volume 66, Number 221 (Thursday, November 15, 2001)]
[Proposed Rules]
[Page 57400]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 01-28671]


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 Proposed Rules
                                                 Federal Register
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 This section of the FEDERAL REGISTER contains notices to the public of 
 the proposed issuance of rules and regulations. The purpose of these 
 notices is to give interested persons an opportunity to participate in 
 the rule making prior to the adoption of the final rules.
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  Federal Register / Vol. 66, No. 221 / Thursday, November 15, 2001 / 
Proposed Rules  

[[Page 57400]]



DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-106186-00]
RIN 1545-AW36


Withdrawal of Proposed Regulations Relating to Certain Corporate 
Reorganizations Involving Disregarded Entities

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Withdrawal of notice of proposed rulemaking.

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SUMMARY: This document withdraws a notice of proposed rulemaking 
relating to certain corporate reorganizations involving disregarded 
entities. The proposed regulations were published on May 16, 2000, and 
a public hearing on the regulations was held on August 8, 2000. In 
addition, written comments were received. After consideration of the 
comments received, the IRS and Treasury have decided to withdraw the 
proposed regulations and issue new proposed regulations.

DATES: These proposed regulations are withdrawn November 15, 2001.

FOR FURTHER INFORMATION CONTACT: Reginald Mombrun (202) 622-7750 (not a 
toll-free call).

SUPPLEMENTARY INFORMATION:

Background

    On May 16, 2000, the IRS issued proposed regulations relating to 
certain corporate reorganizations involving disregarded entities (65 FR 
31115). After consideration of comments received on the proposed 
regulations, the IRS and Treasury have decided to issue new proposed 
regulations on this matter. Accordingly, the proposed regulations 
published on May 16, 2000, are withdrawn.

Drafting Information

    The principal author of this withdrawal notice is Reginald Mombrun 
of the Office of the Associate Chief Counsel (Corporate).

List of Subjects in 26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirement.

Withdrawal of Notices of Proposed Rulemaking

    Accordingly, under the authority of 26 U.S.C. 7805, the notice of 
proposed rulemaking published in the Federal Register on May 16, 2000 
(65 FR 31115) is hereby withdrawn.

Robert E. Wenzel,
Deputy Commissioner of Internal Revenue.
[FR Doc. 01-28671 Filed 11-14-01; 8:45 am]
BILLING CODE 4830-01-P