Document

Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Hearing Cancellation

This document cancels a public hearing on proposed regulations that would modify existing regulations to allow certain unincorporated organizations that are organized exclusivel...

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Department of the Treasury

Internal Revenue Service

26 CFR Part 1
[REG-101552-24]
RIN 1545-BR09

AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Cancellation of a notice of public hearing on a proposed rulemaking and notice of public hearing.

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

Legal Citation

Federal Register Citation

Use this for formal legal and research references to the published document.

89 FR 43349

Web Citation

Suggested Web Citation

Use this when citing the archival web version of the document.

“Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Hearing Cancellation,” thefederalregister.org (May 17, 2024), https://thefederalregister.org/documents/2024-10996/election-to-exclude-certain-unincorporated-organizations-owned-by-applicable-entities-from-application-of-the-rules-on-p.