Legal Status
Legal Status
Proposed Rule
Disallowance of Deductions and Credits for Failure To File Timely Return; Hearing Cancellation
A Proposed Rule by the Internal Revenue Service on
Document Details
Information about this document as published in the Federal Register.
- Printed version:
- Publication Date:
- 05/29/2002
- Agencies:
- Internal Revenue Service
- Dates:
- The public hearing originally scheduled for Monday, June 3, 2002, at 10 a.m is cancelled.
- Document Type:
- Proposed Rule
- Document Citation:
- 67 FR 37369
- Page:
- 37369 (1 page)
- CFR:
- 26 CFR 1
- Agency/Docket Number:
- REG-107100-00
- RIN:
- 1545-AY26
- Document Number:
- 02-13397
Document Details
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Published Document
This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.
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.
Start Further InfoFOR FURTHER INFORMATION CONTACT:
Donna Poindexter of the Regulations Unit, Associate Chief Counsel (Income Tax and Accounting), (202) 622-7180 (not a toll-free number).
End Further Info End Preamble Start Supplemental InformationSUPPLEMENTARY 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.
Start SignatureCynthia 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