[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