[Federal Register Volume 72, Number 183 (Friday, September 21, 2007)]
[Proposed Rules]
[Page 53977]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-18607]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-128224-06]
RIN 1545-BF80


Section 67 Limitations on Estates or Trusts; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Change of location for public hearing.

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SUMMARY: This document provides a change of location for a public 
hearing on proposed regulations providing guidance on which costs 
incurred by estates or non-grantor trusts are subject to the 2-percent 
floor for miscellaneous itemized deductions under section 67(a).

DATES: The public hearing is being held on Wednesday, November 14, 
2007, at 10 a.m.

ADDRESSES: The public hearing was originally being held in the IRS 
Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., 
Washington, DC. The hearing location has changed. The public hearing 
will be held in room 2615, Internal Revenue Building, 1111 Constitution 
Avenue, NW., Washington, DC.

FOR FURTHER INFORMATION CONTACT: LaNita Van Dyke, (202) 622-3215 or 
Richard Hurst at [email protected].

SUPPLEMENTARY INFORMATION: The subject of the public hearing is a 
notice of proposed rulemaking (REG-128224-06) that was published in the 
Federal Register on Friday, July 27, 2007 (72 FR 41243).
    The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons, 
who submit outlines and written comments by October 24 and 25, 2007 
respectively, may present oral comments at the hearing.
    A period of 10 minutes is allotted to each person for presenting 
oral comments. The IRS will prepare an agenda containing the schedule 
of speakers. Copies of the agenda will be made available, free of 
charge, at the hearing.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E7-18607 Filed 9-20-07; 8:45 am]
BILLING CODE 4830-01-P