[Federal Register Volume 62, Number 53 (Wednesday, March 19, 1997)]
[Proposed Rules]
[Page 12981]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-6891]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-249819-96, REG-209762-95]
RIN 1545-AU67, 1545-AT32
Reorganizations; Receipt of Securities and Allocations of
Depreciation Recapture Among Partners in a Partnership; Hearing
Cancellation
AGENCY: Internal Revenue Service, Treasury.
ACTION: Cancellation of notices of public hearing on proposed
rulemaking.
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SUMMARY: This document provides notice of cancellation of public
hearings on proposed regulations relating to the receipt, as part of a
reorganization, of rights to acquire stock of a corporation that is a
party to the reorganization and the allocation of depreciation
recapture among partners in a partnership.
DATES: The public hearings originally scheduled for March 25, 1997, and
March 27, 1997, respectively, beginning at 10 a.m., are cancelled.
FOR FURTHER INFORMATION CONTACT: Evangelista C. Lee of the Regulations
Unit, Assistant Chief Counsel (Corporate), (202) 622-7190 (not a toll
free number).
SUPPLEMENTARY INFORMATION: The subject of the public hearings is
proposed amendments to the Income Tax Regulations under sections 354,
355, 356, 704 and 1245 of the Internal Revenue Code. A notice of public
hearing appearing in the Federal Register on Monday, December 23, 1996
(61 FR 67508) and Thursday, December 12, 1996 (61 FR 65371), announced
that a public hearing would be held on Tuesday, March 25, 1997, and
Thursday, March 27, 1997, beginning at 10 a.m., in room 3313, Internal
Revenue Building, 1111 Constitution Avenue, NW, Washington, DC 20224.
The public hearings scheduled for Tuesday, March 25, 1997, and
Thursday, March 27, 1997, respectively, are cancelled.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 97-6891 Filed 3-18-97; 8:45 am]
BILLING CODE 4830-01-U
