[Federal Register Volume 69, Number 237 (Friday, December 10, 2004)]
[Proposed Rules]
[Pages 71757-71758]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-27160]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 301

[REG-101282-04]
RIN 1545-BD06


Treatment of a Stapled Foreign Corporation Under Section 269B and 
367(b); Hearing Cancellation

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Cancellation of notice of public hearing on proposed 
rulemaking.

-----------------------------------------------------------------------

[[Page 71758]]

SUMMARY: This document cancels a public hearing on proposed regulations 
concerning the definition and tax treatment of a stapled foreign 
corporation, which generally is treated for tax purposes as a domestic 
corporation under section 269B of the Internal Revenue Code.

DATES: The public hearing originally scheduled for December 15, 2004 at 
10 a.m., is cancelled.

FOR FURTHER INFORMATION CONTACT: LaNita Van Dyke of the Publications 
and Regulations Branch, Legal Processing Division, Associate Chief 
Counsel (Procedures and Administration), at (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 Tuesday, 
September 7, 2004, (69 FR 54067), announced that a public hearing was 
scheduled for December 15, 2004, at 10 a.m., in the IRS Auditorium, 
Internal Revenue Service Building, 1111 Constitution Avenue, NW., 
Washington, DC. The subject of the public hearing is under section 269B 
of the Internal Revenue Code.
    The public comment period for these regulations expired on December 
6, 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, December 7, 2004, no one has requested to 
speak. Therefore, the public hearing scheduled for December 15, 2004, 
is cancelled.

Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 04-27160 Filed 12-7-04; 3:13 pm]
BILLING CODE 4830-01-P