[Federal Register Volume 89, Number 180 (Tuesday, September 17, 2024)]
[Proposed Rules]
[Page 75984]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-21039]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-102161-23]
RIN 1545-BQ89


Identification of Basket Contract Transactions as Listed 
Transactions; 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 identify transactions that are the same as, or substantially 
similar to, certain basket contract transactions as listed 
transactions, a type of reportable transaction.

DATES: The public hearing scheduled for September 26, 2024, at 10 a.m. 
ET is cancelled.

ADDRESSES: Public comments submitted for the proposed rule can be 
viewed electronically via the Federal eRulemaking Portal at https://www.regulations.gov by searching REG-102161-23. The public hearing 
scheduled to be held in the Auditorium at the Internal Revenue 
Building, 1111 Constitution Avenue NW, Washington, DC is cancelled.

FOR FURTHER INFORMATION CONTACT: Oluwafunmilayo Taylor, Section Chief, 
the Publications and Regulations Section 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 July 12, 
2024 (89 FR 57111), announced that a public hearing being held in 
person and by teleconference was scheduled for September 26, 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 
September 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 September 26, 
2024, at 10 a.m. ET is cancelled.

Kalle L. Wardlow,
Federal Register Liaison, Publications and Regulations, Associate Chief 
Counsel, (Procedure & Administration).
[FR Doc. 2024-21039 Filed 9-16-24; 8:45 am]
BILLING CODE 4830-01-P