[Federal Register Volume 84, Number 164 (Friday, August 23, 2019)]
[Proposed Rules]
[Pages 44262-44263]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-18308]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-105476-18]
RIN 1545-BO60


Withholding of Tax and Information Reporting With Respect to 
Interests in Partnerships Engaged in the Conduct of a U.S. Trade or 
Business; Hearing Cancellation

AGENCY: Internal Revenue Service (IRS), Treasury.

[[Page 44263]]


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 certain sections of the Internal Revenue Code, including 
sections added to the Internal Revenue Code by the Tax Cuts and Jobs 
Act, that relate to the withholding of tax and information reporting 
with respect to certain dispositions of interests in partnerships 
engaged in the conduct of a trade or business within the United States.

DATES: The public hearing, originally scheduled for August 26, 2019 at 
10:00 a.m. is cancelled.

FOR FURTHER INFORMATION CONTACT: Regina Johnson, Publications and 
Regulations Specialist at (202) 317-6901 (not a toll-free number).

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

SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and notice 
of public hearing that appeared in the Federal Register on Wednesday, 
July 24, 2019 (84 FR 35581) announced that a public hearing was 
scheduled August 26, 2019 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 1446 of the Internal 
Revenue Code.
    The public comment period for these regulations expired on August 
8, 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 August 8, 2019. As of August 8, 2019, no one 
has requested to speak. Therefore, the public hearing scheduled for 
August 26, 2019 at 10:00 a.m. is cancelled.

Martin V. Franks,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel.
[FR Doc. 2019-18308 Filed 8-21-19; 4:15 pm]
 BILLING CODE 4830-01-P