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Proposed Rule

Disallowance of Partnership Loss Transfers, Mandatory Basis Adjustments, Basis Reduction in Stock of a Corporate Partner, Modification of Basis Allocation Rules for Substituted Basis Transactions, Miscellaneous Provisions; Hearing Cancellation

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AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Cancellation of a notice of public hearing on proposed rulemaking.

SUMMARY:

This document cancels a public hearing on proposed regulations that provide guidance on certain provisions of the American Jobs Creation Act of 2004 and conform the regulations to statutory changes in the Taxpayer Relief Act of 1997.

DATES:

The public hearing originally scheduled for April 30, 2014 at 10 a.m. is cancelled.

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FOR FURTHER INFORMATION CONTACT:

Oluwafunmilayo Taylor of the Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration) at (202) 317-6901 (not a toll-free number).

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SUPPLEMENTARY INFORMATION:

A notice of proposed rulemaking and a notice of public hearing that appeared in the Federal Register on Thursday, January 16, 2014 (79 FR 3042) announced that a public hearing was scheduled for April 30, 2014, at 10 a.m. in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue NW., Washington, DC. The subject of the public hearing is under section 721 of the Internal Revenue Code.

The public comment period for these regulations expired on April 16, 2014. The notice of proposed rulemaking 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 April 23, 2014, no one has requested to speak. Therefore, the public hearing scheduled for April 30, 2014 at 10 a.m. is cancelled.

Start Signature

Martin V. Franks,

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

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[FR Doc. 2014-09699 Filed 4-24-14; 11:15 am]

BILLING CODE 4830-01-P