[Federal Register Volume 77, Number 62 (Friday, March 30, 2012)]
[Proposed Rules]
[Pages 19154-19155]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2012-7609]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-113903-10]
RIN 1545-BJ59


Allocation and Apportionment of Interest Expense; Hearing 
Cancellation

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Cancellation of notice of public hearing on proposed 
rulemaking.

-----------------------------------------------------------------------

SUMMARY: This document cancels a public hearing on proposed rulemaking 
that provides guidance relating to the allocation and apportionment of 
interest expense.

DATES: The public hearing, originally scheduled for April 3, 2012 at 10 
a.m. is cancelled.

[[Page 19155]]


FOR FURTHER INFORMATION CONTACT: Funmi Taylor 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 by cross-
reference to temporary regulations and a notice of public hearing that 
appeared in the Federal Register on Tuesday January 17, 2012 (77 FR 
2240) announced that a public hearing was scheduled for April 3, 2012, 
at 10 a.m. in the IRS Auditorium, Internal Revenue Building, 1111 
Constitution Avenue NW., Washington, DC. The subject of the public 
hearing is under section 861 of the Internal Revenue Code.
    The public comment period for the proposed rulemaking expired on 
March 13, 2012. The notice of proposed rulemaking by cross-reference to 
temporary regulations and a 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 Monday, March 26, 2012, no one has 
requested to speak. Therefore, the public hearing scheduled for April 
3, 2012, is cancelled.

LaNita VanDyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2012-7609 Filed 3-29-12; 8:45 am]
BILLING CODE 4830-01-P