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Proposed Rule

Disallowance of Deductions and Credits for Failure To File Timely Return; Hearing Cancellation

A Proposed Rule by the Internal Revenue Service on 05/29/2002

Document Details

Information about this document as published in the Federal Register.

Printed version:
PDF
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
Published Document

This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.

Start Preamble

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 Info

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).

End Further Info End Preamble Start Supplemental Information

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.

Start Signature

Cynthia Grigsby,

Chief, Regulations Unit, Associate Chief Counsel, (Income Tax and Accounting).

End Signature End Supplemental Information

[FR Doc. 02-13397 Filed 5-28-02; 8:45 am]

BILLING CODE 4830-01-P

Published Document