Section 1367 Regarding Open Account Debt; Correction, 39770 [E7-14082]

Download as PDF 39770 Federal Register / Vol. 72, No. 139 / Friday, July 20, 2007 / Proposed Rules (e)(1); (e)(4) (G), (H), (I); and (f). These exemptions are claimed to protect the materials required by executive order to be kept secret in the interest of national defense of foreign policy, to prevent subjects of investigation from frustrating the investigatory process, to insure the proper functioning and integrity of law enforcement activities, to prevent disclosure of investigative techniques, to maintain the ability to obtain candid and necessary information, to fulfill commitments made to sources to protect the confidentiality of information, to avoid endangering these sources, and to facilitate proper selection or continuance of the best applicants or persons for a given position or contract. Philip M. Heneghan, Chief Privacy Officer. [FR Doc. 07–3331 Filed 7–19–07; 8:45 am] Correction of Publication Accordingly, the notice of proposed rulemaking (REG–143601–06) that was the subject of FR Doc. 07–2631 is corrected as follows: 1. On page 29457, column 3, in the preamble, line 4 of footnote number 2, the language ‘‘XLVII (1995), p. 819. The RP–2000 Mortality Table’’ is corrected to read ‘‘XLVII (1995), p. 819. The RP– 2000 Mortality Tables’’. 2. On page 29460, column 3, in the preamble, second full paragraph of the column, line 7 from the bottom of the paragraph, the language ‘‘improvement factor is equal to (1—’’ is corrected to read ‘‘improvement factor is equal to (1–’’. § 1.430(h)(3)–2 [Corrected] Federal Register on Thursday, April 12, 2007 (72 FR 18417), announced that a public hearing was scheduled for July 31, 2007, at 10 a.m., in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. The subject of the public hearing is under section 1367 of the Internal Revenue Code. The public comment period for these regulations expired on July 11, 2007. The notice of proposed rulemaking and notice of public hearing instructed those interested in testifying at the public hearing to submit a request to speak and an outline of the topics to be addressed. As of Tuesday, July 17, 2007, no one has requested to speak. Therefore, the public hearing scheduled for July 31, 2007, is cancelled. Internal Revenue Service 26 CFR Part 1 [REG–143601–06] BILLING CODE 4830–01–P BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY LaNita Van Dyke Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. E7–14082 Filed 7–19–07; 8:45 am] LaNita Van Dyke, Branch Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. E7–13494 Filed 7–19–07; 8:45 am] BILLING CODE 6116–01–P 3. On page 29471, § 1.430(h)(3)– 2(d)(4)(i)(E), column 3, last line of the paragraph, the language ‘‘§ 1.430(h)– 1(a)(3)).’’ is corrected to read ‘‘§ 1.430(h)(3)–1(a)(3)).’’ 26 CFR Part 1 RIN 1545–BG30 DEPARTMENT OF THE TREASURY Internal Revenue Service [REG–103842–07] DEPARTMENT OF THE TREASURY Mortality Tables for Determining Present Value; Correction Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of proposed rulemaking. AGENCY: Internal Revenue Service Qualified Films Under Section 199; Correction 26 CFR Part 1 SUMMARY: rwilkins on PROD1PC63 with PROPOSALS Background The notice of proposed rulemaking (REG–143601–06) that is the subject of these corrections is under sections 412, 430, and 431 of the Internal Revenue Code. Need for Correction As published, the notice of proposed rulemaking (REG–143601–06) contains errors that may prove to be misleading and are in need of clarification. VerDate Aug<31>2005 16:06 Jul 19, 2007 Jkt 211001 Section 1367 Regarding Open Account Debt; Correction Internal Revenue Service (IRS), Treasury. ACTION: Cancellation of notice of public hearing on proposed rulemaking. AGENCY: SUMMARY: This document cancels a public hearing on proposed regulations under section 1367 of the Internal Revenue Code relating to the treatment of open account debt between S corporations and their shareholders. DATES: The public hearing, originally scheduled for July 31, 2007, at 10 a.m., is cancelled. FOR FURTHER INFORMATION CONTACT: Richard A. Hurst of the Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration), at Richard.A.Hurst@irscounsel.treas.gov. A notice of public hearing that appeared in the SUPPLEMENTARY INFORMATION: PO 00000 Frm 00009 Fmt 4702 Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of proposed rulemaking. AGENCY: [REG–144859–04] RIN 1545–BD72 This document contains corrections to notice of proposed rulemaking that was published in the Federal Register on Tuesday, May 29, 2007 (72 FR 29456) providing mortality tables to be used in determining present value or making any computation for purposes of applying certain pension funding requirements. FOR FURTHER INFORMATION CONTACT: Bruce Perlin, Lauson C. Green, or Linda S.F. Marshall at (202) 622–6090. SUPPLEMENTARY INFORMATION: RIN 1545–BG33 Sfmt 4702 SUMMARY: This document contains corrections to a notice of proposed rulemaking that was published in the Federal Register on Thursday, June 7, 2007 (72 FR 31478). These regulations involve the deduction for income attributable to domestic production activities under section 199 and affect taxpayers who produce qualified films under section 199(c)(4)(A)(i)(II) and (c)(6) and taxpayers who are members of an expanded affiliated group under section 199(d)(4). FOR FURTHER INFORMATION CONTACT: Concerning § 1.199–3(k) of the proposed regulations, David McDonnell at (202) 622–3040; Concerning § 1.199–7 of the proposed regulations, Ken Cohen (202) 622–7790 (not toll-free numbers). SUPPLEMENTARY INFORMATION: Background The notice of proposed rulemaking (REG–103842–07) that is the subject of E:\FR\FM\20JYP1.SGM 20JYP1

Agencies

[Federal Register Volume 72, Number 139 (Friday, July 20, 2007)]
[Proposed Rules]
[Page 39770]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-14082]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-144859-04]
RIN 1545-BD72


Section 1367 Regarding Open Account Debt; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

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

-----------------------------------------------------------------------

SUMMARY: This document cancels a public hearing on proposed regulations 
under section 1367 of the Internal Revenue Code relating to the 
treatment of open account debt between S corporations and their 
shareholders.

DATES: The public hearing, originally scheduled for July 31, 2007, at 
10 a.m., is cancelled.

FOR FURTHER INFORMATION CONTACT: Richard A. Hurst of the Publications 
and Regulations Branch, Legal Processing Division, Associate Chief 
Counsel (Procedure and Administration), at 
Richard.A.Hurst@irscounsel.treas.gov.

SUPPLEMENTARY INFORMATION: A notice of public hearing that appeared in 
the Federal Register on Thursday, April 12, 2007 (72 FR 18417), 
announced that a public hearing was scheduled for July 31, 2007, at 10 
a.m., in the IRS Auditorium, Internal Revenue Building, 1111 
Constitution Avenue, NW., Washington, DC. The subject of the public 
hearing is under section 1367 of the Internal Revenue Code.
    The public comment period for these regulations expired on July 11, 
2007. The notice of proposed rulemaking and notice of public hearing 
instructed those interested in testifying at the public hearing to 
submit a request to speak and an outline of the topics to be addressed. 
As of Tuesday, July 17, 2007, no one has requested to speak. Therefore, 
the public hearing scheduled for July 31, 2007, is cancelled.

LaNita Van Dyke
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E7-14082 Filed 7-19-07; 8:45 am]
BILLING CODE 4830-01-P
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.