[Federal Register Volume 67, Number 83 (Tuesday, April 30, 2002)]
[Proposed Rules]
[Page 21187]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-10617]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-209135-88] and [REG-142299-01]
RIN 1545-BA36 and 1545-AW92


Certain Transfers of Property to Regulated Investment Companies 
and Real Estate Investment Trusts; 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 certain transfers or events 
that result in a Regulated Investment Company (RIC) or Real Estate 
Investment Trust (REIT) owning property that has a basis determined by 
reference to a C corporation's basis in the property.

DATES: The public hearing originally scheduled for Wednesday, May 1, 
2002, at 10 a.m is cancelled.

FOR FURTHER INFORMATION CONTACT: Donna Poindexter of the Regulations 
Unit, Associate Chief Counsel (Income Tax and Accounting), (202) 622-
7180 (not a toll-free number).

SUPPLEMENTARY INFORMATION: A notice of public hearing that appeared in 
the Federal Register on Monday, January 14, 2002 (67 FR 1672), 
announced that a public hearing was scheduled for May 1, 2002, at 10 
a.m., in the Auditorium, Internal Revenue Service Building, 1111 
Constitution Avenue, NW, Washington, DC. The subject of the public 
hearing is proposed regulations under sections 337(d) of the Internal 
Revenue Code. The public comment period for these proposed regulations 
expired on April 10, 2002.
    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 April 10, 2002; no one has requested to speak. Therefore, the 
public hearing scheduled for May 1, 2002, is cancelled.

LaNita Van Dyke,
Acting Chief, Regulations Unit, Associate Chief Counsel (Income Tax and 
Accounting).
[FR Doc. 02-10617 Filed 4-29-02; 8:45 am]
BILLING CODE 4830-01-P