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DEPARTMENT OF THE TREASURY
Internal Revenue Service
CFR Citation: 26 CFR Part 1
RIN ID: RIN 1545-BB82
REG ID: [REG-166012-02]
NOTICE: PROPOSED RULES
ACTION: Income taxes:
DOCUMENT ACTION: Cancellation of public hearing on proposed rulemaking.
SUBJECT CATEGORY: National Principal Contracts; Contingent Nonperiodic Payments; Hearing Cancellation
DATES: The public hearing originally scheduled for May 25, 2004, at 10 a.m., is cancelled.
DOCUMENT SUMMARY: This document cancels a public hearing on a notice of proposed rulemaking under section 446(b) of the Internal Revenue Code relating to the inclusion into income or deduction of a contingent nonperiodic payment provided for under a notional principal contract (NPC).
SUMMARY: National principal contracts; contingent nonperiodic payments; Hearing cancelled,
SUPPLEMENTAL INFORMATION
A notice of proposed rulemaking and notice of public hearing that appeared in the Federal Register on Thursday, February 26, 2004 (69 FR 8886), announced that a public hearing was scheduled for May 25, 2004, at 10 a.m., in the auditorium, Internal Revenue Service Building, 1111 Constitution Avenue, NW., Washington, DC. The subject of the public hearing is under section 446(e) of the Internal Revenue Code. The public comment period for these regulations expired on May 4,
2004. The notice of proposed rulemaking 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 Friday, May 7, 2004, no
one has requested to speak. Therefore, the public hearing scheduled for May 25, 2004, is cancelled.
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing
Division, Associate Chief Counsel (Procedures and Administration). [FR Doc. 0411016 Filed 51304; 8:45 am]
BILLING CODE 483001P
FOR FURTHER INFORMATION CONTACT Sonya M. Cruse of the Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration), at (202) 6224693 (not a tollfree number).
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