[Federal Register Volume 61, Number 67 (Friday, April 5, 1996)]
[Proposed Rules]
[Page 15204]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-8460]



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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[FI-47-92]
RIN 1545-AR76


Reissuance of Mortgage Credit Certificates; 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 a public hearing on proposed 
regulations relating to implementing a provision of the Tax Reform Act 
of 1984 permitting the reissuance of mortgage credit certificates.

DATES: The public hearing will be held on Wednesday, May 22, 1996, 
beginning at 10:00 a.m. Requests to speak and outlines of oral comments 
must be received by Wednesday, May 1, 1996.

ADDRESSES: The public hearing will be held in the Internal Revenue 
Service Commissioner's Conference Room, Room 3313, Internal Revenue 
Building, 1111 Constitution Avenue, N.W., Washington, D.C. 20044. 
Requests to speak and outlines of oral comments should be mailed to the 
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Attn: 
CC:DOM:CORP:R [FI-47-92], Room 5228, Washington, D.C., 20044.

FOR FURTHER INFORMATION CONTACT: Evangelista Lee of the Regulations 
Unit, Assistant Chief Counsel (Corporate), (202) 622-8452 (not a toll-
free number).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is 
proposed amendments to the Income Tax Regulations under section 25 of 
the Internal Revenue Code. The proposed regulations appeared in the 
Federal Register for Wednesday, December 22, 1993 (58 FR 67745).
    The rules of Sec. 601.601(a)(3) of the ``Statement of Procedural 
Rules'' (26 CFR Part 601) shall apply with respect to the public 
hearing. Persons who have submitted written comments within the time 
prescribed in the notice of proposed rulemaking and who also desire to 
present oral comments at the hearing on the proposed regulations should 
submit not later than Wednesday, May 1, 1996, an outline of the oral 
comments/testimony to be presented at the hearing and the time they 
wish to devote to each subject.
    Each speaker (or group of speakers representing a single entity) 
will be limited to 10 minutes for an oral presentation exclusive of the 
time consumed by the questions from the panel for the government and 
answer thereto.
    Because of controlled access restrictions, attenders cannot be 
admitted beyond the lobby of the Internal Revenue Building until 9:45 
a.m.
    An agenda showing the scheduling of the speakers will be made after 
outlines are received from the persons testifying. Copies of the agenda 
will be available free of charge at the hearing.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 96-8460 Filed 4-4-96; 8:45 am]
BILLING CODE 4830-01-U