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Proposed Rule

Guidance Under Section 664 Regarding the Effect of Unrelated Business Taxable Income on Charitable Remainder Trusts; Hearing

Document Details

Information about this document as published in the Federal Register.

Published Document

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

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AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Cancellation of notice of public hearing on proposed rulemaking.

SUMMARY:

This document cancels a public hearing on proposed rulemaking providing guidance under Internal Revenue Code section 664 on the tax effect of unrelated business taxable income (UBTI) on charitable remainder trusts.

DATES:

The public hearing, originally scheduled for April 11, 2008, at 10 a.m., is cancelled.

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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.

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SUPPLEMENTARY INFORMATION:

A notice of public hearing that appeared in the Federal Register on Friday, March 7, 2008 (73 FR 12313), announced that a public hearing was scheduled for April 11, 2008, 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 664 of the Internal Revenue Code.

The public comment period for these regulations will be expired on May 6, 2008. Outlines of topics to be discussed at the hearing were due on March 28, 2008. 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 Monday, March 31, 2008, no one has requested to speak. Therefore, the public hearing scheduled for April 11, 2008, is cancelled.

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Cynthia Grigsby,

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

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[FR Doc. E8-7225 Filed 4-4-08; 8:45 am]

BILLING CODE 4830-01-P