[Federal Register Volume 69, Number 75 (Monday, April 19, 2004)]
[Proposed Rules]
[Page 20840]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-8828]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 20 and 301

[REG-139845-02]
RIN 1545-BB12


Gross Estate; Election to Value on Alternate Valuation Date; 
Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

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SUMMARY: This document provides notice of public hearing on proposed 
regulations relating to the election under section 2032 to value a 
decedent's gross estate on the alternate valuation date.

DATES: The public hearing is being held on Thursday, June 3, 2004, at 
10 a.m. The IRS must receive outlines of the topics to be discussed at 
the hearing by Thursday, May 13, 2004.

ADDRESSES: The public hearing is being held in room 4718, Internal 
Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. Due to 
building security procedures, visitors must enter at the Constitution 
Avenue entrance. In addition, all visitors must present photo 
identification to enter the building.
    Mail outlines to: Publications and Regulations Branch CC:PA:LPD:PR 
(REG-138945-02), room 5203, Internal Revenue Service, POB 7604, Ben 
Franklin Station, Washington, DC 20044. Hand deliver outlines Monday 
through Friday between the hours of 8 a.m. and 4 p.m. to: Publications 
and Regulations Branch CC:PA:LPD:PR (REG-138945-02), Courier's Desk, 
Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, 
DC. Submit outlines electronically via the Internet directly to the IRS 
Internet site at http://www.irs.gov/tax_regs.

FOR FURTHER INFORMATION CONTACT: Concerning submissions of comments, 
the hearing, and/or to be placed on the building access list to attend 
the hearing Treena Garrett, (202) 622-7180 (not a toll-free number).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed regulations (REG-138945-02) that was published in 
the Federal Register on Wednesday, December 24, 2003 (68 FR 74534).
    The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who 
have submitted written comments and wish to present oral comments at 
the hearing must submit an outline of the topics to be discussed and 
the amount of time to be devoted to each topic (signed original and 
eight (8) copies) by May 13, 2004.
    A period of 10 minutes is allotted to each person for presenting 
oral comments. After the deadline for receiving outlines has passed, 
the IRS will prepare an agenda containing the schedule of speakers. 
Copies of the agenda will be made available, free of charge, at the 
hearing. Because of access restrictions, the IRS will not admit 
visitors beyond the immediate entrance area more than 30 minutes before 
the hearing starts. For information about having your name placed on 
the building access list to attend the hearing, see the FOR FURTHER 
INFORMATION CONTACT section of this document.

Dale Goode,
Federal Register Liaison, Legal Processing Division, Associate Chief 
Counsel (Procedures and Administration).
[FR Doc. 04-8828 Filed 4-16-04; 8:45 am]
BILLING CODE 4830-01-P