[Federal Register Volume 77, Number 194 (Friday, October 5, 2012)]
[Proposed Rules]
[Page 60960]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2012-24667]



[[Page 60960]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 20 and 25

[REG-141832-11]
RIN 1545-BK74


Portability of a Deceased Spousal Unused Exclusion Amount; 
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 
under sections 2001, 2010, and 2505 of the Internal Revenue Code; that 
provide guidance on the estate and gift tax applicable exclusion 
amount.

DATES: The public hearing originally scheduled for October 18, 2012 at 
10 a.m. is cancelled.

FOR FURTHER INFORMATION CONTACT: Oluwafunmilayo 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 notice of public hearing that 
appeared in the Federal Register on June 18, 2012 (77 FR 36229) 
announced that a public hearing was scheduled for October 18, 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 sections 2001, 2012, and 2505 of the Internal Revenue 
Code.
    The public comment period for these regulations expired on 
September 17, 2012. The notice of proposed rulemaking by cross-
reference to temporary regulations 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, October 1, 2012, no one has requested to speak. 
Therefore, the public hearing scheduled for October 18, 2012, is 
cancelled.

LaNita VanDyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, Procedure and Administration.
[FR Doc. 2012-24667 Filed 10-4-12; 8:45 am]
BILLING CODE 4830-01-P