[Federal Register Volume 76, Number 239 (Tuesday, December 13, 2011)]
[Proposed Rules]
[Pages 77454-77455]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-31855]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-128224-06]
RIN 1545-BF80


New Markets Tax Credit Non-Real Estate Investments; 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 rulemaking 
providing guidance on which costs incurred by estates or trusts other 
than grantor trusts (non-grantor trusts) are subject to the 2-percent 
floor for miscellaneous itemized deductions under section 67(a) of the 
Internal Revenue Code (Code).

DATES: The public hearing, originally scheduled for December 19, 2011 
at 10 a.m., is cancelled.

FOR FURTHER INFORMATION CONTACT: Richard A. Hurst of the Publications 
and

[[Page 77455]]

Regulations Branch, Legal Processing Division, Associate Chief Counsel 
(Procedure and Administration), at 
[email protected].

SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and a notice 
of public hearing that appeared in the Federal Register on Wednesday, 
September 7, 2011 (76 FR 55322), announced that a public hearing was 
scheduled for December 19, 2011, beginning at 10 a.m. in the auditorium 
of the Internal Revenue Building, 1111 Constitution Avenue NW., 
Washington, DC. The subject of the public hearing is under section 67 
of the Code.
    The public comment period for the proposed rulemaking expired on 
December 6, 2011. Outlines of topics to be discussed at the hearing 
were due on December 7, 2011. The notice of propose 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 Thursday, December 8, 2011, no one has requested to speak. 
Therefore, the public hearing scheduled for December 19, 2011 is 
cancelled.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2011-31855 Filed 12-12-11; 8:45 am]
BILLING CODE 4830-01-P