67 FR 103 pg. 37369 - Disallowance of Deductions and Credits for Failure To File Timely Return; Hearing Cancellation
Type: PRORULEVolume: 67Number: 103Page: 37369
Docket number: [REG-107100-00]
FR document: [FR Doc. 02-13397 Filed 5-28-02; 8:45 am]
Agency: Treasury Department
Sub Agency: Internal Revenue Service
Official PDF Version: PDF Version
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-107100-00]
RIN 1545-AY26
Disallowance of Deductions and Credits for Failure To File Timely Return; Hearing Cancellation
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Cancellation of notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing.
SUMMARY:
This document provides notice of cancellation of proposed regulations and notice of public hearing relating to the disallowance of deductions and credits for nonresident alien individuals and foreign corporations that fail to file a timely U.S. income tax return.
DATES:
The public hearing originally scheduled for Monday, June 3, 2002, at 10 a.m is cancelled.
FOR FURTHER INFORMATION CONTACT:
Donna Poindexter of the Regulations Unit, Associate Chief Counsel (Income Tax and Accounting), (202) 622-7180 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
A notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing that appeared in the Federal Register on Tuesday, January 29, 2002 (67 FR 4217), announced that a public hearing was scheduled for June 3, 2002, at 10 a.m., in the Auditorium, Internal Revenue Service Building, 1111 Constitution Avenue, NW, Washington, DC. The subject of the public hearing is proposed regulations under section 874 and 882 of the Internal Revenue Code. The public comment period for these proposed regulations expired on April 29, 2002.
The notice of proposed rulemaking by cross-reference 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 May 13, 2002; no one has requested to speak. Therefore, the public hearing scheduled for June 3, 2002, is cancelled.
Cynthia Grigsby,
Chief, Regulations Unit, Associate Chief Counsel, (Income Tax and Accounting).
[FR Doc. 02-13397 Filed 5-28-02; 8:45 am]
BILLING CODE 4830-01-P