[Federal Register Volume 85, Number 77 (Tuesday, April 21, 2020)]
[Proposed Rules]
[Page 22049]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-08200]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-100814-19]
RIN 1545-BP23
Meals and Entertainment Expenses Under Section 274; 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 cancels a public hearing on proposed regulations
that provide guidance under section 274 of the Internal Revenue Code
(Code) regarding certain statutory amendments made to section 274 by
2017 legislation.
DATES: The public hearing, originally scheduled for April 29, 2020 at
10:00 a.m. is cancelled.
FOR FURTHER INFORMATION CONTACT: Regina Johnson of the Publications and
Regulations Branch, Legal Processing Division, Associate Chief Counsel
(Procedure and Administration) at (202) 317-5177 (not a toll-free
number) or at [email protected].
SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and notice
of public hearing that appeared in the Federal Register on Friday,
March 6, 2020 (85 FR 13118) announced that a public hearing was
scheduled for April 29, 2020 at 10:00 a.m. in the IRS Auditorium,
Internal Revenue Service Building, 1111 Constitution Avenue NW,
Washington, DC. The subject of the public hearing is under section 274
of the Internal Revenue Code.
The public comment period for these regulations expired on April
13, 2020. The notice of proposed rulemaking and notice of hearing
instructed those interested in testifying at the public hearing to
submit an outline of the topics to be discussed. The outline of topics
to be discussed was due by April 13, 2020. As of April 13, 2020, no one
has requested to speak. Therefore, the public hearing scheduled for
April 29, 2020 at 10:00 a.m. is cancelled.
Martin V. Franks,
Branch Chief, Publications and Regulations Branch, Legal Processing
Division, Associate Chief Counsel.
[FR Doc. 2020-08200 Filed 4-20-20; 8:45 am]
BILLING CODE 4830-01-P