Document Headings
Document headings vary by document type but may contain
the following:
-
the agency or agencies that issued and signed a document
-
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
-
the agency docket number / agency internal file number
-
the RIN which identifies each regulatory action listed in
the Unified Agenda of Federal Regulatory and Deregulatory
Actions
See the
Document Drafting Handbook
for more details.
Department of the Treasury
Internal Revenue Service
- 26 CFR Part 1
- [REG-112916-23]
- RIN 1545-BQ90
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Cancellation of a notice of public hearing on a proposed rulemaking.
SUMMARY:
This document cancels a public hearing on proposed regulations concerning the statutory disallowance rule enacted by the SECURE 2.0 Act of 2022 to disallow a Federal income tax deduction for a qualified conservation contribution made by a partnership or an S corporation after December 29, 2022, if the amount of the contribution exceeds 2.5 times the sum of each partner's or S corporation shareholder's relevant basis.
DATES:
The public hearing scheduled for January 3, 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 November 20, 2023 (88 FR 80910) announced that a public hearing being held in person and by teleconference was scheduled for January 3, 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 December 20, 2023. 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 by December 20, 2023. We did not receive a request to testify at the Public Hearing. Therefore, the public hearing scheduled for January 3, 2024, at 10 a.m. ET is cancelled.
Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief Counsel, (Procedure & Administration).
[FR Doc. 2023-28793 Filed 12-29-23; 8:45 am]
BILLING CODE 4830-01-P