[Federal Register Volume 63, Number 246 (Wednesday, December 23, 1998)]
[Proposed Rules]
[Page 71047]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-33868]
[[Page 71047]]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-116099-98]
RIN 1545-AB43, 1545-AF52
Withdrawal of Proposed Regulations
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Withdrawal of proposed regulations.
-----------------------------------------------------------------------
SUMMARY: This document withdraws proposed regulations amending the
income tax regulations. This action is taken to remove from the IRS'
inventory of regulations projects those proposed regulations that are
in an inactive status and would remain in an inactive status for the
foreseeable future.
DATES: These proposed regulations are withdrawn December 23, 1998.
FOR FURTHER INFORMATION CONTACT: George Bradley of the Office of the
Assistant Chief Counsel (Income Tax & Accounting), Internal Revenue
Service, 1111 Constitution Ave., NW., Washington, DC 20224. Telephone
(202) 622-4920, not a toll-free number.
SUPPLEMENTARY INFORMATION:
Background
This document withdraws certain proposed regulations previously
published in the Federal Register by the IRS. These proposed
regulations are being withdrawn because they are part of regulations
projects that will not be pursued in the foreseeable future, and there
are no current plans to adopt the proposed regulations as final
regulations.
Drafting Information
The principal author of this withdrawal notice is George H.
Bradley, Office of the Assistant Chief Counsel (Income Tax &
Accounting) within the Office of the Chief Counsel, Internal Revenue
Service. Other personnel from the Internal Revenue Service and the
Treasury Department participated in developing the withdrawal notice.
List of Subjects 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
Withdrawal of Proposed Amendments to the Regulations
Accordingly, under the authority of 26 U.S.C. 7805, the following
proposed amendments to 26 CFR part 1 are withdrawn:
------------------------------------------------------------------------
Amendments Relating to
Proposed Regulations FR Citation and Subject
Section: Project Number
------------------------------------------------------------------------
1.162, 1.162-16, 1.461- FR Doc. 71-9954 Transfer of
1(a)(3)(iii), 1.1016, Published 7/15/71 Franchises,
1.1253, 1.1253-1, 1.1253-2, 36 FR 13148. Trademarks, and
1.1253-3. Trade Names.
1.381(c)(4)-1(c)(1), FR Doc. 72-14187 Carryover of
1.381(c)(4)-1(c)(3) Example Published 8/23/72 Inventories and
(5), 1.381(c)(4)- 37 FR 16947. Accounting Methods
1(d)(1)(iii), 1.381(c)(5), in Certain
1.381(c)(5)-1. Corporate
Acquisitions.
1.351-1(c)(1)(ii), 1.351- FR Doc. 80-40833 Limitations on
1(c)(4), 1.351-1(c)(5)(i), Published 1/7/81 46 Reorganization
1.351-1(c)(5)(ii), 1.351- FR 1744 (LR-135-76). Treatment for
1(c)(6) Examples (3) & Investment
(4),, 1.368-4. Companies.
1.278-2, 1.464-1, 1.464-2... FR Doc. 83-30789 Farming Syndicate
Published 11/15/83 Expenditures.
48 FR 51936 (LR-144-
76).
1.453-2..................... FR Doc. 84-891 Installment
Published 1/13/84 Obligations
49 FR 1742 (LR-184- Received From
80). Liquidating
Corporations.
1.6050J-2................... FR Doc. 84-23131 Returns Relating to
Published 8/31/84 Transfers of
49 FR 34518 (LR-182- Security to Persons
84). Other Than the
Lender.
1.131-1..................... FR Doc. 85-2718 Exclusion From Gross
Published 2/1/85 50 Income for Certain
FR 4702 (LR-83-83). Foster Care
Payments.
------------------------------------------------------------------------
Robert E. Wenzel,
Deputy Commissioner of Internal Revenue.
[FR Doc. 98-33868 Filed 12-22-98; 8:45 am]
BILLING CODE 4830-01-P
