[Federal Register Volume 66, Number 234 (Wednesday, December 5, 2001)]
[Proposed Rules]
[Page 63203]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 01-30030]


 ========================================================================
 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. 234 / Wednesday, December 5, 2001 / 
Proposed Rules  

[[Page 63203]]



DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-107151-00]
RIN 1545-AX99


Constructive Transfers and Transfers of Property to a Third Party 
on Behalf of a Spouse; 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 provides notice of cancellation of a public 
hearing on proposed regulations relating to the tax treatment of 
certain redemptions, during marriage or incident to divorce, of stock 
owned by a spouse or former spouse.

DATES: The public hearing originally scheduled for Friday, December 14, 
2001, at 10 a.m., is cancelled.

FOR FURTHER INFORMATION CONTACT: Guy R. Traynor, Regulations Unit, 
Associate Chief Counsel, (202) 622-7180 (not a toll-free number).

SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and notice 
of public hearing that appeared in the Federal Register on Friday, 
August 3, 2001, (66 FR 40659) announced that a public hearing was 
scheduled for December 14, 2001, at 10 a.m., in the auditorium of the 
Internal Revenue Service Building, 1111 Constitution Avenue NW., 
Washington, DC 20408. The subject of the public hearing is proposed 
regulations under section 1041 of the Internal Revenue Code. The public 
comment period for these proposed regulations expired on November 23, 
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 November 29, 2001, no one has requested to speak. Therefore, the 
public hearing scheduled for December 14, 2001, is cancelled.

Guy R. Traynor,
Federal Register Certifying Officer, Regulations Unit, Associate Chief 
Counsel (Income Tax & Accounting).
[FR Doc. 01-30030 Filed 12-4-01; 8:45 am]
BILLING CODE 4830-01-P