Department of the Treasury
Internal Revenue Service
- 26 CFR Part 53
- [REG-142338-07]
- RIN 1545-BI33
AGENCY:
Internal Revenue Service (IRS), Treasury
ACTION:
Notice of proposed rulemaking; extension of comment period.
SUMMARY:
This document extends the period to submit comments or to request a public hearing for a notice of proposed rulemaking (REG-142338-07) that was published in the Federal Register on Tuesday, November 14, 2023. The proposed regulations relate to excise taxes on taxable distributions made by a sponsoring organization from a donor advised fund, and on the agreement of certain fund managers to the making of such distributions.
DATES:
The period to submit written or electronic comments for the notice of proposed rulemaking published on November 14, 2023 (88 FR 77922) or to request a public hearing is extended from January 16, 2024, to February 15, 2024.
ADDRESSES:
Commenters are strongly encouraged to submit public comments electronically. Submit electronic submissions via the Federal eRulemaking Portal at www.regulations.gov (indicate IRS and REG-142338-07) by following the online instructions for submitting comments. Once submitted to the Federal eRulemaking Portal, comments cannot be edited or withdrawn. The Department of the Treasury (Treasury ( printed page 1043) Department) and the IRS will publish any comments submitted electronically or on paper to the public docket. Send paper submissions to: CC:PA:01:PR (REG-142338-07), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044.
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed regulations Christopher A. Hyde of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) at (202) 317-5800 (not a toll-free number). Concerning submissions of comments and requests for a public hearing, Vivian Hayes at publichearings@irs.gov (preferred) or at (202) 317-6901 (not a toll-free number).