[Federal Register Volume 67, Number 103 (Wednesday, May 29, 2002)]
[Proposed Rules]
[Page 37369]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-13397]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-107100-00]
RIN 1545-AY26


Disallowance of Deductions and Credits for Failure To File Timely 
Return; Hearing Cancellation

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Cancellation of notice of proposed rulemaking by cross-
reference to temporary regulations and notice of public hearing.

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SUMMARY: This document provides notice of cancellation of proposed 
regulations and notice of public hearing relating to the disallowance 
of deductions and credits for nonresident alien individuals and foreign 
corporations that fail to file a timely U.S. income tax return.

DATES: The public hearing originally scheduled for Monday, June 3, 
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 proposed rulemaking by cross-
reference to temporary regulations and notice of public hearing that 
appeared in the Federal Register on Tuesday, January 29, 2002 (67 FR 
4217), announced that a public hearing was scheduled for June 3, 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 section 874 and 882 of the 
Internal Revenue Code. The public comment period for these proposed 
regulations expired on April 29, 2002.
    The notice of proposed rulemaking by cross-reference to temporary 
regulations 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 May 13, 2002; no one has 
requested to speak. Therefore, the public hearing scheduled for June 3, 
2002, is cancelled.

Cynthia Grigsby,
Chief, Regulations Unit, Associate Chief Counsel, (Income Tax and 
Accounting).
[FR Doc. 02-13397 Filed 5-28-02; 8:45 am]
BILLING CODE 4830-01-P