[Federal Register Volume 69, Number 205 (Monday, October 25, 2004)]
[Proposed Rules]
[Page 62229]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-23843]



[[Page 62229]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-124872-04]
RIN 1545-BD37


Clarification of Definitions; Hearing Cancellation

AGENCY: Internal Revenue Service (IRS), Treasury.

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

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SUMMARY: This document cancels a public hearing on a notice of proposed 
rulemaking by cross-reference to temporary regulations under section 
7701 of the Internal Revenue Code that provide clarification of the 
definitions of a corporation and a domestic entity in circumstances 
where the business entity is considered to be created or organized in 
more than one jurisdiction.

DATES: The public hearing originally scheduled for November 3, 2004, at 
10 a.m., is cancelled.

FOR FURTHER INFORMATION CONTACT: Sonya M. Cruse of the Publications and 
Regulations Branch, Legal Processing Division, Associate Chief Counsel 
(Procedures and Administration), (202) 622-4693 (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 Thursday, August 12, 2004 (69 FR 
49840), announced that a public hearing was scheduled for November 3, 
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 under section 7701 of the Internal Revenue Code.
    The public comment period for these regulations expired on October 
15, 2004. The notice of proposed rulemaking 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 Wednesday, October 20, 
2004, no one has requested to speak. Therefore, the public hearing 
scheduled for November 3, 2004, is cancelled.

Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 04-23843 Filed 10-22-04; 8:45 am]
BILLING CODE 4830-01-P