[Federal Register Volume 63, Number 246 (Wednesday, December 23, 1998)] [Proposed Rules] [Page 71047] From the Federal Register Online via the Government Publishing Office [www.gpo.gov] [FR Doc No: 98-33868] [[Page 71047]] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-116099-98] RIN 1545-AB43, 1545-AF52 Withdrawal of Proposed Regulations
Agency
Internal Revenue Service (IRS), Treasury.
Action
Withdrawal of proposed regulations.
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Summary
This document withdraws proposed regulations amending the income tax regulations. This action is taken to remove from the IRS' inventory of regulations projects those proposed regulations that are in an inactive status and would remain in an inactive status for the foreseeable future.
Dates
These proposed regulations are withdrawn December 23, 1998.
For Further Information Contact
George Bradley of the Office of the Assistant Chief Counsel (Income Tax & Accounting), Internal Revenue Service, 1111 Constitution Ave., NW., Washington, DC 20224. Telephone (202) 622-4920, not a toll-free number.
Supplementary Information
Background
This document withdraws certain proposed regulations previously published in the Federal Register by the IRS. These proposed regulations are being withdrawn because they are part of regulations projects that will not be pursued in the foreseeable future, and there are no current plans to adopt the proposed regulations as final regulations.
Drafting Information
The principal author of this withdrawal notice is George H. Bradley, Office of the Assistant Chief Counsel (Income Tax & Accounting) within the Office of the Chief Counsel, Internal Revenue Service. Other personnel from the Internal Revenue Service and the Treasury Department participated in developing the withdrawal notice.
List of Subjects 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
Withdrawal of Proposed Amendments to the Regulations
Accordingly, under the authority of 26 U.S.C. 7805, the following proposed amendments to 26 CFR part 1 are withdrawn:
------------------------------------------------------------------------ Amendments Relating to Proposed Regulations FR Citation and Subject Section: Project Number ------------------------------------------------------------------------ 1.162, 1.162-16, 1.461- FR Doc. 71-9954 Transfer of 1(a)(3)(iii), 1.1016, Published 7/15/71 Franchises, 1.1253, 1.1253-1, 1.1253-2, 36 FR 13148. Trademarks, and 1.1253-3. Trade Names. 1.381(c)(4)-1(c)(1), FR Doc. 72-14187 Carryover of 1.381(c)(4)-1(c)(3) Example Published 8/23/72 Inventories and (5), 1.381(c)(4)- 37 FR 16947. Accounting Methods 1(d)(1)(iii), 1.381(c)(5), in Certain 1.381(c)(5)-1. Corporate Acquisitions. 1.351-1(c)(1)(ii), 1.351- FR Doc. 80-40833 Limitations on 1(c)(4), 1.351-1(c)(5)(i), Published 1/7/81 46 Reorganization 1.351-1(c)(5)(ii), 1.351- FR 1744 (LR-135-76). Treatment for 1(c)(6) Examples (3) & Investment (4),, 1.368-4. Companies. 1.278-2, 1.464-1, 1.464-2... FR Doc. 83-30789 Farming Syndicate Published 11/15/83 Expenditures. 48 FR 51936 (LR-144- 76). 1.453-2..................... FR Doc. 84-891 Installment Published 1/13/84 Obligations 49 FR 1742 (LR-184- Received From 80). Liquidating Corporations. 1.6050J-2................... FR Doc. 84-23131 Returns Relating to Published 8/31/84 Transfers of 49 FR 34518 (LR-182- Security to Persons 84). Other Than the Lender. 1.131-1..................... FR Doc. 85-2718 Exclusion From Gross Published 2/1/85 50 Income for Certain FR 4702 (LR-83-83). Foster Care Payments. ------------------------------------------------------------------------
Robert E. Wenzel, Deputy Commissioner of Internal Revenue. [FR Doc. 98-33868 Filed 12-22-98; 8:45 am] BILLING CODE 4830-01-P