[Federal Register Volume 73, Number 146 (Tuesday, July 29, 2008)]
[Proposed Rules]
[Page 43904]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-17291]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 26 and 301

[REG-147775-06]
RIN 1545-BH63


Regulations Under Section 2642(g); Hearing

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 rulemaking 
providing guidance under section 2642(g)(1). The proposed regulations 
describe the circumstances and procedures under which an extension of 
time will be granted under section 2642(g)(1). The proposed guidance 
affects individuals (or their estates) who failed to make a timely 
allocation of generation-skipping transfer (GST) exemption to a 
transfer, and individuals (or their estates) who failed to make a 
timely election under section 2632(b)(3) or (c)(5).

DATES: The public hearing, originally scheduled for August 5, 2008, 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 
[email protected].

SUPPLEMENTARY INFORMATION: A notice of public hearing that appeared in 
the Federal Register on Thursday, April 17, 2008 (73 FR 20870), 
announced that a public hearing was scheduled for August 5, 2008, at 10 
a.m., in the auditorium, Internal Revenue Building, 1111 
ConstitutionAvenue, NW., Washington, DC. The subject of the public 
hearing is under sections 2642 and 9100 of the Internal Revenue Code.
    The public comment period for these regulations expired on July 16, 
2008. Outlines of topics to be discussed at the hearing were due on 
July 15, 2008. The notice of proposed rulemaking and notice of public 
hearing instructed those interested in testifying at the public hearing 
to submit an outline of the topics to be addressed. As of Friday, July 
18, 2008, no one has requested to speak. Therefore, the public hearing 
scheduled for August 5, 2008, is cancelled.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
 [FR Doc. E8-17291 Filed 7-28-08; 8:45 am]
BILLING CODE 4830-01-P