[Federal Register Volume 76, Number 105 (Wednesday, June 1, 2011)]
[Proposed Rules]
[Page 31543]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-13407]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-118761-09]
RIN 1545-BI92


Controlled Groups; Deferral of Losses; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

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SUMMARY: This document provides notice of public hearing on a notice of 
proposed rulemaking providing guidance concerning the time for taking 
into account deferred losses on the sale or exchange of property 
between members of a controlled group.

DATES: The public hearing is being held on Wednesday, August 3, 2011, 
at 10 a.m. The IRS must receive outlines of the topics to be discussed 
at the hearing by Thursday, July 21, 2011.

ADDRESSES: The public hearing is being held in the auditorium, Internal 
Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. Send 
submissions to: CC: PA: LPD: PR (REG-118761-09), room 5203, Internal 
Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 
20044. Submissions may be hand-delivered Monday through Friday between 
the hours of 8 a.m. and 4 p.m. to CC: PA: LPD: PR (REG-118761-09), 
Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue, 
NW., Washington, DC. Alternatively, taxpayers may submit electronic 
outlines of oral comments via the Federal eRulemaking Portal at http://www.regulations.gov.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Bruce A. Decker at (202) 622-7790; concerning submissions of comments, 
the hearing, and/or to be placed on the building access list to attend 
the hearing, Richard A. Hurst at [email protected] 
or (202) 622-7180 (not toll-free numbers).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking (REG-118761-09) that was published in the 
Federal Register on Thursday, April 21, 2011 (76 FR 22336).
    Persons who wish to present oral comments at the hearing that 
submitted written comments, must submit an outline of the topics to be 
discussed and the amount of time to be devoted to each topic (signed 
original and eight (8) copies) by Thursday, July 21, 2011.
    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 or in the Freedom of Information Reading Room (FOIA RR) (Room 
1621) which is located at the 11th and Pennsylvania Avenue, NW. 
entrance, 1111 Constitution Avenue, NW., Washington, DC.
    Because of access restrictions, the IRS will not admit visitors 
beyond the immediate entrance area more than 30 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.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, Procedure and Administration.
[FR Doc. 2011-13407 Filed 5-31-11; 8:45 am]
BILLING CODE 4830-01-P