[Federal Register Volume 79, Number 82 (Tuesday, April 29, 2014)]
[Proposed Rules]
[Page 23922]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-09699]


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Proposed Rules
                                                Federal Register
________________________________________________________________________

This section of the FEDERAL REGISTER contains notices to the public of 
the proposed issuance of rules and regulations. The purpose of these 
notices is to give interested persons an opportunity to participate in 
the rule making prior to the adoption of the final rules.

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Federal Register / Vol. 79, No. 82 / Tuesday, April 29, 2014 / 
Proposed Rules

[[Page 23922]]



DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-144468-05]
RIN 1545-BE98


Disallowance of Partnership Loss Transfers, Mandatory Basis 
Adjustments, Basis Reduction in Stock of a Corporate Partner, 
Modification of Basis Allocation Rules for Substituted Basis 
Transactions, Miscellaneous Provisions; Hearing Cancellation

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Cancellation of a notice of public hearing on proposed 
rulemaking.

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SUMMARY: This document cancels a public hearing on proposed regulations 
that provide guidance on certain provisions of the American Jobs 
Creation Act of 2004 and conform the regulations to statutory changes 
in the Taxpayer Relief Act of 1997.

DATES: The public hearing originally scheduled for April 30, 2014 at 10 
a.m. is cancelled.

FOR FURTHER INFORMATION CONTACT: Oluwafunmilayo Taylor of the 
Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration) at (202) 317-
6901 (not a toll-free number).

SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and a notice 
of public hearing that appeared in the Federal Register on Thursday, 
January 16, 2014 (79 FR 3042) announced that a public hearing was 
scheduled for April 30, 2014, at 10 a.m. in the IRS Auditorium, 
Internal Revenue Building, 1111 Constitution Avenue NW., Washington, 
DC. The subject of the public hearing is under section 721 of the 
Internal Revenue Code.
    The public comment period for these regulations expired on April 
16, 2014. 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 23, 2014, no one has requested to speak. 
Therefore, the public hearing scheduled for April 30, 2014 at 10 a.m. 
is cancelled.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2014-09699 Filed 4-24-14; 11:15 am]
BILLING CODE 4830-01-P