[Federal Register Volume 69, Number 137 (Monday, July 19, 2004)]
[Proposed Rules]
[Page 42919]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-16234]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-106681-02]
RIN 1545-BA59


Modification of Check the Box; 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 rulemaking that clarify that qualified REIT 
subsidiaries, qualified subchapter S subsidiaries, and single owner 
eligible entities that are disregarded as entities separate from their 
owners are treated as separate entities for purposes of any Federal tax 
liability for which the entity is liable.

DATES: The public hearing originally scheduled for Thursday, July 22, 
2004, at 10 a.m., is cancelled.

FOR FURTHER INFORMATION CONTACT: Treena Garrett of the Publications and 
Regulations Branch, Legal Processing Division, Associate Chief Counsel 
(Procedure and Administration), (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 Thursday, 
April 1, 2004, (69 FR 17117), announced that a public hearing was 
scheduled for Thursday, July 22, 2004, 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 856 and 1361 of the Internal Revenue Code. 
The public comment period for these proposed regulations expired on 
Wednesday, June 30, 2004. Outlines of oral comments were due on 
Thursday, July 1, 2004.
    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 Tuesday, July 13, 2004, no one has requested to speak. Therefore, 
the public hearing scheduled for Thursday, July 22, 2004, is cancelled.

Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 04-16234 Filed 7-16-04; 8:45 am]
BILLING CODE 4830-01-P