[Federal Register Volume 84, Number 54 (Wednesday, March 20, 2019)]
[Proposed Rules]
[Pages 10274-10275]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-05371]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 301

[REG-104352-18]
RIN 1545-BO53


Rules Regarding Certain Hybrid Arrangements; 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 
to implement sections of the Internal Revenue Code regarding hybrid 
dividends and certain amounts paid or accrued in hybrid transactions or 
with hybrid entities, and to provide rules under the Code to prevent 
the same deduction from being claimed under the tax laws of both the 
United States and a foreign country.

DATES: The public hearing, originally scheduled for March 20, 2019 at 
10 a.m. is cancelled.

ADDRESSES: The cancelled hearing was originally scheduled to be held at 
the Internal Revenue Service Building, 1111 Constitution Avenue NW, 
Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT: Regina Johnson, Publications and 
Regulations Specialist 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, 
March 8, 2019 (8 FR 8488) announced that a public hearing was scheduled 
March 20, 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 245, 267, 1503, and 
7701 of the Internal Revenue Code.
    This document cancels a public hearing on proposed regulations to 
implement sections 245A(e) and 267A of the Internal Revenue Code (Code) 
rules regarding hybrid dividends and certain amounts paid or accrued in 
hybrid transactions or with hybrid entities, and to provide rules under 
sections 1503(d) and 7701 of the Code to prevent the same deduction 
from being claimed under the tax laws of both the United States and a 
foreign country. The public comment period for these regulations 
expired on March 15, 2019.
    The notice of proposed rulemaking and notice of hearing instructed 
those

[[Page 10275]]

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 March 15, 2019. As of March 15, 2019, no one has requested to 
speak. Therefore, the public hearing scheduled for March 20, 2019 at 10 
a.m. is cancelled.

Martin V. Franks,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel.
[FR Doc. 2019-05371 Filed 3-18-19; 11:15 am]
BILLING CODE 4830-01-P