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Home » 2000 Issues » 65 FR (02/16/2000) » 00-3565. Guidance Under Section 355(e); Recognition of Gain on Certain Distributions of Stock or Securities in Connection With an Acquisition; Hearing

  00-3565. Guidance Under Section 355(e); Recognition of Gain on Certain Distributions of Stock or Securities in Connection With an Acquisition; Hearing  

  • Start Preamble

    AGENCY:

    Internal Revenue Service (IRS), Treasury.

    ACTION:

    Change of date and time of public hearing.

    SUMMARY:

    This document contains a notice of date and time change of a public hearing on proposed regulations relating to recognition of gain on certain distributions of stock or securities of a controlled corporation in connection with an acquisition.

    DATES:

    The public hearing originally scheduled for Wednesday, January 26, 2000, is rescheduled for Thursday, March 2, 2000, at 10 a.m. The due date for outlines of topics to be discussed at the hearing was January 5, 2000.

    ADDRESSES:

    The public hearing is being held in room 2615, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. Due to building security procedures, visitors must enter at the 10th Street entrance, located between Constitution and Pennsylvania Avenues, NW. In addition, all visitors must present photo identification to enter the building.

    Start Further Info

    FOR FURTHER INFORMATION CONTACT:

    Concerning the hearing, and/or to be placed on the building access list to attend the hearing LaNita VanDyke, (202) 622-7190 (not a toll-free number).

    End Further Info End Preamble Start Supplemental Information

    SUPPLEMENTARY INFORMATION:

    The subject of the public hearing is proposed regulations (REG-116733-98) that was published in the Federal Register on Thursday, August 24, 1999 (64 FR 46155).

    The rules of 26 CFR 601.601(a)(3) apply to the hearing.

    A period of 10 minutes is allotted to each person for presenting oral comments.

    After the deadline for receiving outlines has passed, the IRS will prepare an agenda containing the schedule of speakers. Copies of the agenda will be made available, free of charge, at the hearing.

    Because of access restrictions, the IRS will not admit visitors beyond the immediate entrance area more than 15 minutes before the hearing starts. For information about having your name placed on the building access list to attend the hearing, see the FOR FURTHER INFORMATION CONTACT section of this document.

    Start Signature

    Cynthia E. Grigsby,

    Chief, Regulations Unit, Assistant Chief Counsel (Corporate).

    End Signature End Supplemental Information

    [FR Doc. 00-3565 Filed 2-15-00; 8:45 am]

    BILLING CODE 4830-01-U

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Document Information

Published:
02/16/2000
Department:
Internal Revenue Service
Entry Type:
Proposed Rule
Action:
Change of date and time of public hearing.
Document Number:
00-3565
Dates:
The public hearing originally scheduled for Wednesday, January 26, 2000, is rescheduled for Thursday, March 2, 2000, at 10 a.m. The due date for outlines of topics to be discussed at the hearing was January 5, 2000.
Pages:
7807-7807 (1 pages)
Docket Numbers:
REG-116733-98
RINs:
1545-AW79: Section 355(e) Guidance
RIN Links:
https://www.federalregister.gov/regulations/1545-AW79/section-355-e-guidance
PDF File:
00-3565.pdf
CFR: (1)
26 CFR 1