[Federal Register Volume 70, Number 94 (Tuesday, May 17, 2005)]
[Proposed Rules]
[Pages 28230-28231]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 05-9612]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-117969-00 and REG-125628-01]
RIN 1545-BD76 and RIN 1545-BA65


Statutory Mergers and Consolidations; Revision of Income Tax 
Regulations Under Sections 358, 367, 884, and 6038B Dealing With 
Statutory Mergers or Consolidations Under Section 368(a)(1)(A) 
Involving One or More Foreign Corporations; 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 affects corporations engaging in 
mergers

[[Page 28231]]

and consolidations and their shareholders under sections 358, 
368(a)(1)(A), 367 and 884 of the Internal Revenue Code.

DATES: The public hearing originally scheduled for Thursday, May 19, 
2005, at 10 a.m., is cancelled.

FOR FURTHER INFORMATION CONTACT: Treena Garrett of the Publications and 
Regulations Branch, Associate Chief Counsel (Procedures and 
Administration) (202) 622-7180 (not a toll-free number).

SUPPLEMENTARY INFORMATION: The notices of proposed rulemaking and 
notices of public hearing that appeared in the Federal Register on 
Wednesday, January 5, 2005 (70 FR 746 and 70 FR 749), announced that a 
public hearing was scheduled for Thursday, May 19, 2005, 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 proposed regulations under sections 358, 368(a)(1)(A), 367, 
and 884 of the Internal Revenue Code. The public comment period for 
these proposed regulations expired on Thursday, April 28, 2005. 
Outlines of oral comments were due on Thursday, April 28, 2005.
    The notice of proposed rulemaking and notice of public hearing 
instructed those interested in testifying at the public hearing to 
submit outlines of the topics to be addressed. As of Friday, May 6, 
2005, no one has requested to speak. Therefore, the public hearing 
scheduled for Thursday, May 19, 2005, is cancelled.

Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 05-9612 Filed 5-16-05; 8:45 am]
BILLING CODE 4830-01-P