Proposed Rule2023-22468
Identification of Monetized Installment Sale Transactions as Listed Transactions; Hearing Cancellation
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
October 11, 2023
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document cancels a public hearing on proposed regulations that would identify monetized installment sale transactions and substantially similar transactions as listed transactions, a type of reportable transaction.
Full Text
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<title>Federal Register, Volume 88 Issue 195 (Wednesday, October 11, 2023)</title>
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[Federal Register Volume 88, Number 195 (Wednesday, October 11, 2023)]
[Proposed Rules]
[Page 70412]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-22468]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-109348-22]
RIN 1545-BQ69
Identification of Monetized Installment Sale Transactions as
Listed Transactions; Hearing Cancellation
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Cancellation of a notice of public hearing on a proposed
rulemaking and notice of public hearing.
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SUMMARY: This document cancels a public hearing on proposed regulations
that would identify monetized installment sale transactions and
substantially similar transactions as listed transactions, a type of
reportable transaction.
DATES: The public hearing scheduled for October 12, 2023, at 10 a.m. ET
is cancelled.
FOR FURTHER INFORMATION CONTACT: Vivian Hayes of the Publications and
Regulations Branch, Associate Chief Counsel (Procedure and
Administration) at (202) 317-6901 (not a toll-free number).
SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and a notice
of public hearing that appeared in the Federal Register on August 4,
2023 (88 FR 51756) announced that a public hearing being held in person
and by teleconference was scheduled for October 12, 2023, at 10 a.m.
ET. The subject of the public hearing is under 26 CFR part 1.
The public comment period for these regulations expired on October
3, 2023. The notice of proposed rulemaking and notice of public hearing
instructed those interested in testifying at the public hearing to
submit a request to testify and an outline of the topics to be
addressed. We did not receive a request to testify at the Public
Hearing. Therefore, the public hearing scheduled for October 12, 2023,
at 10 a.m. ET is cancelled.
Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Branch, Associate Chief
Counsel (Procedure & Administration).
[FR Doc. 2023-22468 Filed 10-10-23; 8:45 am]
BILLING CODE 4830-01-P
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</html>Indexed from Federal Register on October 11, 2023.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.