[Federal Register Volume 77, Number 40 (Wednesday, February 29, 2012)]
[Proposed Rules]
[Page 12227]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2012-4861]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 20

[REG-112196-07]
RIN 1545-BH64


Gross Estate; Election to Value on Alternate Valuation Date; 
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 regulations 
(REG-112196-07), providing guidance respecting the election to use the 
alternate valuation method under section 2032 of the Internal Revenue 
Code.

DATES: The public hearing originally scheduled for March 9, 2012 at 10 
a.m., is cancelled.

FOR FURTHER INFORMATION CONTACT: LaNita Van Dyke of the Publications 
and Regulations Branch, Legal Processing Division, Associate Chief 
Counsel (Procedures 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 Friday, 
November 18, 2011 (76 FR 71491), announced that a public hearing was 
scheduled for March 9, 2012, 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 2032 
of the Internal Revenue Code.
    The public comment period for these regulations expired on February 
16, 2012. 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 Monday, February 27, 2012, no one has requested to 
speak. Therefore, the public hearing scheduled for March 9, 2012, is 
cancelled.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, Procedures and Administration.
[FR Doc. 2012-4861 Filed 2-28-12; 8:45 am]
BILLING CODE 4830-01-P