[Federal Register Volume 84, Number 45 (Thursday, March 7, 2019)]
[Proposed Rules]
[Page 8278]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-04140]


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 Proposed Rules
                                                 Federal Register
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 This section of the FEDERAL REGISTER contains notices to the public of 
 the proposed issuance of rules and regulations. The purpose of these 
 notices is to give interested persons an opportunity to participate in 
 the rule making prior to the adoption of the final rules.
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  Federal Register / Vol. 84, No. 45 / Thursday, March 7, 2019 / 
Proposed Rules  

[[Page 8278]]



DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 20

[REG-106706-18]
RIN 1545-BO72


Estate and Gift Taxes; Difference in the Basic 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 
addressing the effect of recent legislative changes to the basic 
exclusive amount used in computing Federal gift and estate taxes.

DATES: The public hearing, originally scheduled for March 13, 2019 at 
10 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 Friday, 
November 23, 2018 (83 FR 59343) announced that a public hearing was 
scheduled March 13, 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 is under sections 2001 and 2010 of 
the Internal Revenue Code.
    The public comment period for these regulations expired on February 
21, 2019. The notice of proposed rulemaking and notice of hearing 
instructed those interested in testifying at the public hearing to 
submit an outline of the topics to be discussed. The outline of topics 
to be discussed was due by February 21, 2019. As of February 21, 2019, 
no one has requested to speak. Therefore, the public hearing scheduled 
for March 13, 2019 at 10 a.m. is cancelled.

Martin V. Franks,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel. (Procedure and Administration).
[FR Doc. 2019-04140 Filed 3-6-19; 8:45 am]
 BILLING CODE 4830-01-P