02-10617. Certain Transfers of Property to Regulated Investment Companies and Real Estate Investment Trusts; Hearing Cancellation
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Start Preamble
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Cancellation of notice of public hearing on proposed rulemaking.
SUMMARY:
This document provides notice of cancellation of a public hearing on proposed regulations relating to certain transfers or events that result in a Regulated Investment Company (RIC) or Real Estate Investment Trust (REIT) owning property that has a basis determined by reference to a C corporation's basis in the property.
DATES:
The public hearing originally scheduled for Wednesday, May 1, 2002, at 10 a.m is cancelled.
Start Further InfoFOR FURTHER INFORMATION CONTACT:
Donna Poindexter of the Regulations Unit, Associate Chief Counsel (Income Tax and Accounting), (202) 622-7180 (not a toll-free number).
End Further Info End Preamble Start Supplemental InformationSUPPLEMENTARY INFORMATION:
A notice of public hearing that appeared in the Federal Register on Monday, January 14, 2002 (67 FR 1672), announced that a public hearing was scheduled for May 1, 2002, at 10 a.m., in the Auditorium, Internal Revenue Service Building, 1111 Constitution Avenue, NW, Washington, DC. The subject of the public hearing is proposed regulations under sections 337(d) of the Internal Revenue Code. The public comment period for these proposed regulations expired on April 10, 2002.
The notice of proposed rulemaking and notice of public hearing instructed those interested in testifying at the public hearing to submit a request to speak and an outline of the topics to be addressed as of April 10, 2002; no one has requested to speak. Therefore, the public hearing scheduled for May 1, 2002, is cancelled.
Start SignatureLaNita Van Dyke,
Acting Chief, Regulations Unit, Associate Chief Counsel (Income Tax and Accounting).
[FR Doc. 02-10617 Filed 4-29-02; 8:45 am]
BILLING CODE 4830-01-P
Document Information
- Published:
- 04/30/2002
- Department:
- Internal Revenue Service
- Entry Type:
- Proposed Rule
- Action:
- Cancellation of notice of public hearing on proposed rulemaking.
- Document Number:
- 02-10617
- Dates:
- The public hearing originally scheduled for Wednesday, May 1, 2002, at 10 a.m is cancelled.
- Pages:
- 21187-21187 (1 pages)
- Docket Numbers:
- REG-209135-88
- RINs:
- 1545-AW92: Certain Asset Transfers to Regulated Investment Companies (RICs) and Real Estate Investment Trusts (REITs), 1545-BA36: Transfers of C Corporation Property to RICs or REITs
- RIN Links:
- https://www.federalregister.gov/regulations/1545-AW92/certain-asset-transfers-to-regulated-investment-companies-rics-and-real-estate-investment-trusts-rei, https://www.federalregister.gov/regulations/1545-BA36/transfers-of-c-corporation-property-to-rics-or-reits
- PDF File:
- 02-10617.pdf
- CFR: (1)
- 26 CFR 1