[Federal Register Volume 69, Number 170 (Thursday, September 2, 2004)]
[Proposed Rules]
[Page 53664]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-20056]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-150562-03]
RIN 1545-BC67


Section 1045 Application to Partnerships; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Change in date of public hearing; extension of time to submit 
outlines of oral comments.

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SUMMARY: This document changes the date of the public hearing on the 
notice of proposed rulemaking that relates to the application of 
section 1045 of the Internal Revenue Code (Code) to partnerships and 
their partners. It also extends the time to submit outlines of oral 
comments for the hearing.

DATES: The public hearing originally scheduled for November 2, 2004, at 
10 a.m. will be held November 9, 2004, at 10 a.m. Additional outlines 
of oral comments must be received by October 19, 2004.

ADDRESSES: The public hearing will be held in the Auditorium, Internal 
Revenue Service Building, 1111 Constitution Avenue, NW., Washington, 
DC. Send submissions to: CC:PA:LPD:PR (REG-150562-03), Room 5203, 
Internal Revenue Service, PO Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand delivered Monday through 
Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-
150562-03), Courier's Desk, Internal Revenue Service, 1111 Constitution 
Avenue NW., Washington, DC, or sent electronically, via the IRS 
Internet site at http://www.irs.gov/regs or via the Federal eRulemaking 
Portal at http://www.regulations.gov (IRS and REG-150562-03).

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Charlotte 
Chyr, (202) 622-3070, or Jian H. Grant, (202) 622-3050; concerning 
submissions, the hearing, and/or placement on the building access list 
to attend the hearing, Sonya M. Cruse of the Publications and 
Regulations Branch, Legal Processing Division, Associate Chief Counsel 
(Procedures and Administration), at (202) 622-4693 (not toll-free 
numbers).

SUPPLEMENTARY INFORMATION:

Backgrounds

    A notice of proposed rulemaking and notice of public hearing , 
appearing in the Federal Register on Thursday, July 15, 2004, (69 FR 
42370), announced that a public hearing on the notice of proposed 
rulemaking relating to the application of section 1045 of the Internal 
Revenue Code (Code) to partnerships and their partners would be held on 
November 2, 2004, in the IRS Auditorium, Internal Revenue Building, 
1111 Constitution Avenue, NW., Washington, DC. Subsequently, the date 
of the public hearing has been changed to November 9, 2004, at 10 a.m. 
in the IRS Auditorium. Outlines of oral comments must be received by 
October 19, 2004.

Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel, (Procedures and Administration).
[FR Doc. 04-20056 Filed 9-1-04; 8:45 am]
BILLING CODE 4830-01-P