[Federal Register Volume 62, Number 24 (Wednesday, February 5, 1997)]
[Proposed Rules]
[Page 5355]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-2756]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-209817-96]
RIN 1545-AU19
Treatment of Obligation-Shifting Transactions; Hearing
AGENCY: Internal Revenue Service, Treasury.
ACTION: Proposed rule; change of date and location of public hearing.
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SUMMARY: This document changes the date and location of the public
hearing on proposed regulations relating to the treatment of certain
multiple-party financing transactions in which one party realizes
income from leases or similar agreements and another party claims
deductions related to that income.
DATES: The public hearing is being held on Wednesday, May 14, 1997,
beginning at 10:00 a.m. Requests to speak and outlines of oral comments
must be received by April 23, 1997.
ADDRESSES: The public hearing originally scheduled in the IRS
Auditorium, Internal Revenue Building, 1111 Constitution Avenue NW,
Washington, DC is changed to room 2615, Internal Revenue Building, 1111
Constitution Avenue NW, Washington, DC.
FOR FURTHER INFORMATION CONTACT: Christina Vasquez of the Regulations
Unit, Assistant Chief Counsel (Corporate), (202) 622-7180 (not a toll-
free number).
SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and notice
of public hearing appearing in the Federal Register on Friday, December
27, 1996 (61 FR 68175), announced that a public hearing on proposed
regulations relating to the treatment of certain multiple-party
financing transactions in which one party realizes income from leases
or similar agreements and another party claims deductions related to
that income would be held on Tuesday, April 29, 1997, beginning at
10:00 a.m. in the IRS Auditorium, Internal Revenue Building, 1111
Constitution Avenue NW, Washington, DC and that requests to speak and
outlines of oral comments should be received by Tuesday, April 8, 1997.
The date and location of the pubic hearing has changed. The hearing
is scheduled for Wednesday, May 14, 1997, beginning at 10:00 a.m. in
room 2615, Internal Revenue Building, 1111 Constitution Avenue NW,
Washington, DC. We must receive the requests to speak and outlines of
oral comments by Wednesday, April 23, 1997. Because of controlled
access restrictions, attenders are not admitted beyond the lobby of the
Internal Revenue Building until 9:45 a.m.
The Service will prepare an agenda showing the scheduling of the
speakers after the outlines are received from the persons testifying
and make copies available free of charge at the hearing.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 97-2756 Filed 2-4-97; 8:45 am]
BILLING CODE 4830-01-P
