[Federal Register Volume 83, Number 160 (Friday, August 17, 2018)]
[Proposed Rules]
[Page 41026]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-17792]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-131186-17]
RIN 1545-BO05


Proposed Removal of Temporary Regulations on a Partner's Share of 
a Partnership Liability for Disguised Sale Purposes; 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 
concerning how partnership liabilities are allocated for disguised sale 
purposes.

DATES: The public hearing, originally scheduled for August 21, 2018 at 
10:00 a.m. is cancelled.

FOR FURTHER INFORMATION CONTACT: Regina Johnson of the Publications and 
Regulations Branch, Legal Processing Division, Associate Chief Counsel 
(Procedure and Administration) at (202) 317-6901 (not a toll-free 
number).

SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and notice 
of public hearing that appeared in the Federal Register on Tuesday, 
June 19, 2018 (83 FR 28397) announced that a public hearing was 
scheduled for August 21, 2018 at 10:00 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 707 
of the Internal Revenue Code.
    The public comment period for these regulations expired on July 19, 
2018. The notice of proposed rulemaking and notice of hearing 
instructed those interested in testifying at the public hearing to 
submit a request to speak and an outline of the topics to be discussed. 
The outline of topics to be discussed was due by August 3, 2018. As of 
August 3, 2018, no one has requested to speak. Therefore, the public 
hearing scheduled for August 21, 2018 at 10:00 a.m. is cancelled.

Martin V. Franks,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2018-17792 Filed 8-16-18; 8:45 am]
 BILLING CODE 4830-01-P