[Federal Register Volume 68, Number 167 (Thursday, August 28, 2003)]
[Proposed Rules]
[Pages 51749-51750]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 03-21965]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-129709-03]
RIN-1545-BC34


Prohibited Allocations of Securities in an S Corporation

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Change of date for public hearing on proposed rulemaking by 
cross-reference to temporary regulations.

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SUMMARY: This document provides notice of a change of date for the 
public hearing on proposed regulations by cross-reference to temporary 
regulations under sections 409(p), and 409(p)(5).

DATES: The public hearing is being held on Monday, November 17, 2003 at 
10 a.m. Outline of oral comments must be received by October 27, 2003.

ADDRESSES: The public hearing is being held in room 6718, Internal 
Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. Send 
submissions to: CC:PA:LPD:PR (REG-129709-03), Room 5203, Internal 
Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. 
Submissions may be hand delivered between the hours of 8 a.m. and 5 
p.m. to: CC:PA:LPD:PR (REG-129709-03), Courier's Desk, Internal Revenue 
Service, 1111 Constitution Avenue NW., Washington, DC. Alternatively, 
taxpayers may submit an outline of oral comments electronically 
directly to the IRS Internet site at http://www.irs.gov/regs.

FOR FURTHER INFORMATION: Concerning the regulations, John Ricotta (202) 
622-6060; concerning submissions, Sonya M. Cruse (202) 622-4693 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    A notice of proposed rulemaking by cross-reference to temporary 
regulations and notice of public hearing appearing in the Federal 
Register on Monday, July 21, 2003 (68 FR 43058), announced that a 
public hearing on proposed rulemaking by cross-reference to temporary 
regulations that provided guidance on identifying disqualified persons 
and determining whether a plan year is a nonallocation year under 
section 409(p) and on the definition of synthetic equity under section 
409 (p)(5) would be held on Thursday, November 20, 2003, in room 6718, 
Internal

[[Page 51750]]

Revenue Building 1111 Constitution Avenue, NW., Washington, DC. 
Subsequently, the date of the public hearing has been changed to 
Monday, November 17, 2003. Written or electronic comments must be 
received by October 17, 2003. Outlines of oral comments must be 
received by October 27, 2003.

LaNita Van Dyke,
Paralegal Specialist, Publications and Regulations Branch, Legal 
Processing Division, Associate Chief Counsel (Procedure and 
Administration).
[FR Doc. 03-21965 Filed 8-27-03; 8:45 am]
BILLING CODE 4830-01-P