Federal Register: October 27, 2009 (Volume 74, Number 206)
DOCID: fr27oc09-29 FR Doc E9-25743
DEPARTMENT OF THE TREASURY
Internal Revenue Service
CFR Citation: 26 CFR Part 1
RIN ID: RIN 1545-BI09
REG ID: [REG-130200-08]
NOTICE: PROPOSED RULES
DOCID: fr27oc09-29
DOCUMENT ACTION: Cancellation of notice of public hearing on proposed rulemaking.
SUBJECT CATEGORY:
Election of Reduced Research Credit Under Section 280C(c)(3); Hearing Cancellation
DATES: The public hearing, originally scheduled for November 4, 2009, at 10 a.m., is cancelled.
DOCUMENT SUMMARY:
This document cancels a public hearing on proposed rulemaking that amends the regulations concerning taxpayers who make the election to claim the reduced research credit. The proposed regulations simplify how taxpayers make the election and affect taxpayers that claim the research credit.
SUMMARY:
Election of Reduced Research Credit under Section 280C(c)(3); Hearing Cancellation
SUPPLEMENTAL INFORMATION
A notice of public hearing that appeared in the Federal Register on Thursday, July 16, 2009 (74 FR 34523), announced that a public hearing was scheduled for November 4, 2009, at 10 a.m., in the auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. The subject of the public hearing is under section 280C of the Internal Revenue Code.
The public comment period for these regulations expired on October
14, 2009. Outlines of topics to be discussed at the hearing were due on
October 16, 2009. The notice of proposed rulemaking and notice of
public hearing instructed those interested in testifying at the public
hearing to submit an outline of the topics to be addressed. As of
Tuesday, October 20, 2009, the taxpayer, who wished to present oral comments, has requested to withdraw. Therefore, the
[[Page 55163]]
public hearing scheduled for November 4, 2009, is cancelled. LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. E925743 Filed 102609; 8:45 am]
BILLING CODE 483001P
FOR FURTHER INFORMATION CONTACT
Richard A. Hurst of the Publications
and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration), at
Richard.A.Hurst@irscounsel.treas.gov.