[Federal Register Volume 89, Number 97 (Friday, May 17, 2024)]
[Proposed Rules]
[Page 43349]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-10996]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-101552-24]
RIN 1545-BR09


Election To Exclude Certain Unincorporated Organizations Owned by 
Applicable Entities From Application of the Rules on Partners and 
Partnerships; Hearing Cancellation

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Cancellation of a notice of public hearing on a proposed 
rulemaking and notice of public hearing.

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SUMMARY: This document cancels a public hearing on proposed regulations 
that would modify existing regulations to allow certain unincorporated 
organizations that are organized exclusively to produce electricity 
from certain property to be excluded from the application of 
partnership tax rules.

DATES: The public hearing scheduled for May 20, 2024, at 10 a.m. ET is 
cancelled.

FOR FURTHER INFORMATION CONTACT: Vivian Hayes of the Publications and 
Regulations Section, Associate Chief Counsel (Procedure and 
Administration) at (202) 317-6901 (not a toll-free number).

SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and a notice 
of public hearing that appeared in the Federal Register on March 11, 
2024 (89 FR 17613), announced that a public hearing being held in 
person and by teleconference was scheduled for May 20, 2024, at 10 a.m. 
ET. The subject of the public hearing is under 26 CFR part 1.
    The public comment period for these regulations expired on May 10, 
2024. The notice of proposed rulemaking and notice of public hearing 
instructed those interested in testifying at the public hearing to 
submit a request to testify and an outline of the topics to be 
addressed. We did not receive a request to testify at the Public 
Hearing. Therefore, the public hearing scheduled for May 20, 2024, at 
10 a.m. ET is cancelled.

Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief 
Counsel (Procedure & Administration).
[FR Doc. 2024-10996 Filed 5-15-24; 4:15 pm]
BILLING CODE 4830-01-P