Proposed Rule2024-10996
Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; 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
May 17, 2024
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document cancels a public hearing on proposed regulations that would modify existing regulations to allow certain unincorporated organizations that are organized exclusively to produce electricity from certain property to be excluded from the application of partnership tax rules.
Full Text
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<title>Federal Register, Volume 89 Issue 97 (Friday, May 17, 2024)</title>
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[Federal Register Volume 89, Number 97 (Friday, May 17, 2024)]
[Proposed Rules]
[Page 43349]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-10996]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-101552-24]
RIN 1545-BR09
Election To Exclude Certain Unincorporated Organizations Owned by
Applicable Entities From Application of the Rules on Partners and
Partnerships; 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 modify existing regulations to allow certain unincorporated
organizations that are organized exclusively to produce electricity
from certain property to be excluded from the application of
partnership tax rules.
DATES: The public hearing scheduled for May 20, 2024, at 10 a.m. ET is
cancelled.
FOR FURTHER INFORMATION CONTACT: Vivian Hayes of the Publications and
Regulations Section, 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 March 11,
2024 (89 FR 17613), announced that a public hearing being held in
person and by teleconference was scheduled for May 20, 2024, 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 May 10,
2024. 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 May 20, 2024, at
10 a.m. ET is cancelled.
Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief
Counsel (Procedure & Administration).
[FR Doc. 2024-10996 Filed 5-15-24; 4:15 pm]
BILLING CODE 4830-01-P
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</html>Indexed from Federal Register on May 17, 2024.
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