[Federal Register Volume 84, Number 22 (Friday, February 1, 2019)]
[Proposed Rules]
[Pages 1014-1015]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-00704]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-115420-18]
RIN 1545-BP03


Investing in Qualified Opportunity Funds; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

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SUMMARY: This document announces a public hearing on proposed 
regulations concerning investing in qualified opportunity funds (QOF).

DATES: The public hearing is scheduled for February 14, 2019 at 10 a.m. 
The public comment period for these regulations expired on December 28, 
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 outlines of topics to be discussed were due by December 28, 2018.

ADDRESSES: The public hearing is being held in the Auditorium, Internal 
Revenue Service Building, 1111 Constitution Avenue NW, Washington, DC 
20224. Due to building security procedures, visitors must enter at the 
Constitution Avenue entrance. In addition, all visitors must present a 
valid photo identification to enter the building

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Erika Reigle, Office of Associate Chief Counsel (Income Tax and 
Accounting) at (202) 317-7006 (not a toll-free number); concerning 
information, the hearing and/or to be placed on the building access 
list to attend the hearing, Regina Johnson at (202) 317-6901 (not toll-
free numbers).

SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and notice 
of public hearing that appeared in the Federal Register on Monday, 
October 29, 2018 (83 FR 54279) announced that

[[Page 1015]]

a public hearing was scheduled for January 10, 2019 at 10 a.m. in the 
IRS Auditorium, Internal Revenue Service Building, 1111 Constitution 
Avenue NW, Washington, DC. The subject of the public hearing contains 
proposed regulations that provide guidance under new section 1400Z-2 of 
the Internal Revenue Code (Code) relating to gains that may be deferred 
as a result of a taxpayer's investment in a qualified opportunity fund 
(QOF).
    The public comment period for these regulations expired on December 
28, 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 outlines of topics to be discussed were due by December 28, 2018. 
Because of the government shutdown the public hearing scheduled for 
January 10, 2019 at 10:00 a.m. was not held and is rescheduled for 
February 14, 2019.

Martin V. Franks,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2019-00704 Filed 1-29-19; 4:15 pm]
 BILLING CODE 4830-01-P