[Federal Register Volume 70, Number 136 (Monday, July 18, 2005)]
[Proposed Rules]
[Page 41165]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 05-14083]


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 Proposed Rules
                                                 Federal Register
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 This section of the FEDERAL REGISTER contains notices to the public of 
 the proposed issuance of rules and regulations. The purpose of these 
 notices is to give interested persons an opportunity to participate in 
 the rule making prior to the adoption of the final rules.
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  Federal Register / Vol. 70, No. 136 / Monday, July 18, 2005 / 
Proposed Rules  

[[Page 41165]]



DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-148521-04]
RIN 1545-BD77


Classification of Certain Foreign Entities; 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 cancels a public hearing on proposed regulation 
relating to certain business entities included on the list of foreign 
business entities that are always classified as corporations for 
Federal tax purposes.

DATES: The public hearing, originally scheduled for July 27, 2005, at 
10 a.m., is cancelled.

FOR FURTHER INFORMATION CONTACT: Richard A. Hurst of the Publications 
and Regulations Branch, Legal Processing Division, Associate Chief 
Counsel (Procedure 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 Thursday, 
April 14, 2005, (70 FR 19722), announced that a public hearing was 
scheduled for July 27, 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 under section 7701 
of the Internal Revenue Code.
    The public comment period for these regulations expired on July 13, 
2005. The outlines of oral comments were due on July 6, 2005. 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 
Wednesday, July 13, 2005, no one has requested to speak. Therefore, the 
public hearing scheduled for July 27, 2005, is cancelled.

Cynthia Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 05-14083 Filed 7-15-05; 8:45 am]
BILLING CODE 4830-01-P