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Proposed Rule

Section 67 Limitations on Estates or Trusts; Hearing

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Internal Revenue Service (IRS), Treasury.


Change of location for public hearing.


This document provides a change of location for a public hearing on proposed regulations providing guidance on which costs incurred by estates or non-grantor trusts are subject to the 2-percent floor for miscellaneous itemized deductions under section 67(a).


The public hearing is being held on Wednesday, November 14, 2007, at 10 a.m.


The public hearing was originally being held in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. The hearing location has changed. The public hearing will be held in room 2615, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC.

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LaNita Van Dyke, (202) 622-3215 or Richard Hurst at

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The subject of the public hearing is a notice of proposed rulemaking (REG-128224-06) that was published in the Federal Register on Friday, July 27, 2007 (72 FR 41243).

The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons, who submit outlines and written comments by October 24 and 25, 2007 respectively, may present oral comments at the hearing.

A period of 10 minutes is allotted to each person for presenting oral comments. The IRS will prepare an agenda containing the schedule of speakers. Copies of the agenda will be made available, free of charge, at the hearing.

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LaNita Van Dyke,

Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

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[FR Doc. E7-18607 Filed 9-20-07; 8:45 am]