Treatment of Disregarded Entities Under Section 752; Hearing Cancellation, 1400 [05-393]

Download as PDF 1400 Federal Register / Vol. 70, No. 5 / Friday, January 7, 2005 / Proposed Rules List of Subjects in 14 CFR Part 71 Airspace, Incorporation by reference, Navigation (Air). DEPARTMENT OF THE TREASURY The Proposed Amendment In consideration of the foregoing, the Federal Aviation Administration proposes to amend 14 CFR part 71 as follows: 26 CFR Part 1 [USCG–2004–19621] [REG–128767–04] RIN 1625–AA89 PART 71—DESIGNATION OF CLASS A, CLASS B, CLASS C, CLASS D, AND CLASS E AIRSPACE AREAS; AIRWAYS; ROUTES; AND REPORTING POINTS 1. The authority citation for part 71 continues to read as follows: Authority: 49 U.S.C. 106(g); 40103, 40113, 40120; E.O. 10854, 24 FR 9565, 3 CFR, 1959– 1963 Comp., p. 389. § 71.1 [Amended] 2. The incorporation by reference in 14 CFR 71.1 of Federal Aviation Administration Order 7400.9M, Airspace Designations and Reporting Points, dated August 30, 2004, and effective September 16, 2004, is amended as follows: Paragraph 6002 Class E airspace designated as surface areas. * * * * * ACE KS E2 Newton, KS, Newton-City-County Airport, KS, (Lat. 38°05′26″ N., long. 97°16′31″ W.) Newton NDB, (Lat. 38°03′51″ N., long. 97°16′24″ W.) Within a 4.2-mile radius of Newton-CityCounty Airport and within 2.5 miles each side of the 185° bearing from the Newton NDB extending from the 4.2-mile radius of the airport to 7 miles south of the NDB. * * * * * Paragraph 6005 Class E airspace areas extending upward from 700 feet or more above the surface of the earth. * * * * * ACE KS E5 Newton, KS, Newton-City-County Airport, KS, (Lat. 38°05′26″ N., long. 97°16′31″ W.) Newton NDB (Lat. 38°03′51″ N., long. 97°16′24″ W.) That airspace extending upward from 700 feet above the surface within a 6.7-mile radius of Newton-City-County Airport, and within 2.5 miles each side of the 185° bearing from the Newton NDB extending from the 6.7-mile radius of the airport to 7 miles south of the NDB. * * * * * Internal Revenue Service 33 CFR Part 151 RIN 1545–BD48 Treatment of Disregarded Entities Under Section 752; Hearing Cancellation Internal Revenue Service (IRS), Treasury. ACTION: Cancellation of notice of public hearing on proposed rulemaking. AGENCY: SUMMARY: This document provides cancellation of a public hearing for proposed regulations that provide rules under section 752 for taking into account certain obligations of a business entity that is disregarded as separate from its owner under section 856(i), 1361(b)(3), or §§ 301.7701–1 through 301.7701–3 (disregarded entity) for purposes of characterizing and allocating partnership liabilities. DATES: The public hearing originally scheduled for January 14, 2005, at 10 a.m., is cancelled. FOR FURTHER INFORMATION CONTACT: Robin R. Jones of the Publications and Regulations Branch, Legal Processing Division at (202) 622–7180 (not a tollfree number). SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking appeared in the Federal Register on Thursday, August 12, 2004 (69 FR 49832). The notice of public hearing appeared in the Federal Register on Tuesday, November 30, 2004 (69 FR 69557) announcing that a public hearing was scheduled for January 14, 2005, at 10 a.m., in the auditorium. The subject of the public hearing is proposed regulations under section 752 of the Internal Revenue Code. The public comment period for these regulations expired on November 10, 2004. Outlines of oral comments were due on December 24, 2004. The notice of public hearing, instructed those interested in testifying at the public hearing to submit an outline of the topics to be addressed. As of Tuesday, January 4, 2005, no one has requested to speak. Therefore, the public hearing scheduled for January 14, 2005, is cancelled. Dated: Issued in Kansas City, MO, on December 22, 2004. Rosalyn R. Ward, Acting Area Director, Western Flight Services Operations. [FR Doc. 05–374 Filed 1–6–04; 8:45 am] Cynthia E. Grigsby, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 05–393 Filed 1–4–05; 4:19 pm] BILLING CODE 4910–13–M BILLING CODE 4830–01–U VerDate jul<14>2003 14:41 Jan 06, 2005 Jkt 205001 DEPARTMENT OF HOMELAND SECURITY PO 00000 Frm 00018 Fmt 4702 Sfmt 4702 Dry Cargo Residue Discharges in the Great Lakes; Correction Coast Guard, DHS. Notice of inquiry; correction. AGENCY: ACTION: SUMMARY: The Coast Guard published a document in the Federal Register of December 27, 2004, requesting information about the current status of dry cargo operations on the Great Lakes. The document contained an incorrect ACTION caption. FOR FURTHER INFORMATION CONTACT: Lieutenant Commander Mary Sohlberg, U.S. Coast Guard, Environmental Standards Division, telephone: (202) 267–0713, e-mail: msohlberg@comdt.uscg.mil. Correction In the Federal Register of December 27, 2004, in FR Doc. 04–28227, (69 FR 77147), correct the ACTION caption to read: ACTION: Notice of inquiry. Dated: December 30, 2004. David L. Nichols, CDR, USCG Chief, Office of Regulations and Administrative Law, Acting. [FR Doc. 05–215 Filed 1–6–05; 8:45 am] BILLING CODE 4910–15–P DEPARTMENT OF HOMELAND SECURITY Coast Guard 33 CFR Part 165 [COTP Mobile–04–057] RIN 1625–AA87 Security Zone; Port of Mobile, Mobile Ship Channel, Mobile, AL Coast Guard, DHS. Notice of proposed rulemaking. AGENCY: ACTION: SUMMARY: The Coast Guard proposes to establish permanent security zones around all cruise ships while transiting or moored in the Port of Mobile and Mobile Ship Channel shoreward of the Mobile Sea Buoy. These proposed security zones are needed to ensure the safety and security of these vessels. Entry into these proposed zones would be prohibited unless specifically authorized by the Captain of the Port Mobile or a designated representative. E:\FR\FM\07JAP1.SGM 07JAP1

Agencies

[Federal Register Volume 70, Number 5 (Friday, January 7, 2005)]
[Proposed Rules]
[Page 1400]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-393]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-128767-04]
RIN 1545-BD48


Treatment of Disregarded Entities Under Section 752; Hearing 
Cancellation

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Cancellation of notice of public hearing on proposed 
rulemaking.

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SUMMARY: This document provides cancellation of a public hearing for 
proposed regulations that provide rules under section 752 for taking 
into account certain obligations of a business entity that is 
disregarded as separate from its owner under section 856(i), 
1361(b)(3), or Sec. Sec.  301.7701-1 through 301.7701-3 (disregarded 
entity) for purposes of characterizing and allocating partnership 
liabilities.

DATES: The public hearing originally scheduled for January 14, 2005, at 
10 a.m., is cancelled.

FOR FURTHER INFORMATION CONTACT: Robin R. Jones of the Publications and 
Regulations Branch, Legal Processing Division at (202) 622-7180 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking appeared in 
the Federal Register on Thursday, August 12, 2004 (69 FR 49832). The 
notice of public hearing appeared in the Federal Register on Tuesday, 
November 30, 2004 (69 FR 69557) announcing that a public hearing was 
scheduled for January 14, 2005, at 10 a.m., in the auditorium. The 
subject of the public hearing is proposed regulations under section 752 
of the Internal Revenue Code. The public comment period for these 
regulations expired on November 10, 2004. Outlines of oral comments 
were due on December 24, 2004.
    The notice of public hearing, instructed those interested in 
testifying at the public hearing to submit an outline of the topics to 
be addressed. As of Tuesday, January 4, 2005, no one has requested to 
speak. Therefore, the public hearing scheduled for January 14, 2005, is 
cancelled.

Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 05-393 Filed 1-4-05; 4:19 pm]
BILLING CODE 4830-01-U
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