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DEPARTMENT OF THE TREASURY
Internal Revenue Service
CFR Citation: 26 CFR Part 1
RIN ID: RIN 1545-BF47
REG ID: [REG-112994-06]
NOTICE: PROPOSED RULES
ACTION: Income taxes:
DOCUMENT ACTION: Cancellation of notice of public hearing on proposed rulemaking.
SUBJECT CATEGORY: Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents; Hearing Cancellation
DATES: The public hearing, originally scheduled for October 31, 2006, at 10 a.m. is cancelled.
DOCUMENT SUMMARY: This document cancels a public hearing on proposed regulations under section 7874 of the Internal Revenue Code relating to the determination of whether a foreign entity shall be treated as a surrogate foreign corporation under section 7874(a)(2)(B).
SUMMARY: Expatriated entities and their foreign parents; section 7874 guidance; cross reference—; Public hearing canceled,
SUPPLEMENTAL INFORMATION
A notice of proposed rulemaking by cross- reference to temporary regulations and notice of public hearing that appeared in the Federal Register on Wednesday, August 16, 2006 (71 FR 47158), announced that a public hearing was scheduled for October 31, 2006, at 10 a.m. in the auditorium, Internal Revenue Service, New Carrollton Building, 5000 Ellin Road, Lanham, MD 20706. The subject of the public hearing is under section 7874 of the Internal Revenue Code. The public comment period for these regulations expired on October
10, 2006. The notice of proposed rulemaking by crossreference to
temporary regulations 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 Wednesday,
October 18, 2006, no one has requested to speak. Therefore, the public hearing scheduled for October 31, 2006 is cancelled.
LaNita VanDyke,
Federal Register Liaison, Publications and Regulations Branch, Legal
Processing Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. E617811 Filed 102406; 8:45 am]
BILLING CODE 483001P
FOR FURTHER INFORMATION CONTACT Kelly Banks of the Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration), at (202) 6220392 (not a tollfree number).
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