Federal Register / Vol. 76, No. 55 / Tuesday, March 22, 2011 / Proposed Rules 15887 

citations are added in numerical order 

to read as follows: 

Authority: 15 U.S.C. 77c, 77d, 77g, 77j, 

77s, 77z–2, 77z–3, 77eee, 77ggg, 77nnn, 

77sss, 77ttt, 78c, 78d, 78e, 78f, 78g, 78i, 78j, 

78j–1, 78k, 78k–1, 78l, 78m, 78n, 78n–1, 78o, 

78o–4, 78p, 78q, 78s, 78u–5, 78w, 78x, 78ll, 

78mm, 80a–20, 80a–23, 80a–29, 80a–37, 80b– 

3, 80b–4, 80b–11, and 7201 et seq.; 18 U.S.C. 

1350; and 12 U.S.C. 5221(e)(3), unless 

otherwise noted. 

* * * * * 

Section 240.13d–3 is also issued under 

Pub. L. 111–203 § 766, 124 Stat. 1799 (2010). 

Section 240.16a–1(a) is also issued under 

Pub. L. 111–203 § 766, 124 Stat. 1799 (2010). 

* * * * * 

Dated: March 17, 2011. 

By the Commission. 

Elizabeth M. Murphy, 

Secretary. 

[FR Doc. 2011–6685 Filed 3–21–11; 8:45 am] 

BILLING CODE 8011–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[REG–131947–10] 

RIN 1545–BJ71 

Property Traded on an Established 

Market; Hearing Cancellation 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Cancellation of notice of public 

hearing on proposed rulemaking. 

SUMMARY: This document cancels a 

public hearing on a proposed 

rulemaking relating to determining 

when property is traded on an 

established market (that is, publicly 

traded) for purposes of determining the 

issue price of a debt instrument. 

DATES: The public hearing originally 

scheduled for April 13, 2011 at 10 a.m. 

is cancelled. 

FOR FURTHER INFORMATION CONTACT: 

Funmi Taylor of the Publications and 

Regulations Branch, Legal Processing 

Division, Associate Chief Counsel 

(Procedure and Administration) at (202) 

622–7180 (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 Friday, January 7, 

2011 (76 FR 1101) announced that a 

public hearing was scheduled for April 

13, 2011, 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 1273(b) 

of the Internal Revenue Code. 

The public comment period for the 

proposed rulemaking expired on March 

8, 2011. The notice of proposed 

rulemaking and 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, March 15, 2011, no one has 

requested to speak. Therefore, the 

public hearing scheduled for April 13, 

2011, is cancelled. 

LaNita VanDyke, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel (Procedure and Administration). 

[FR Doc. 2011–6603 Filed 3–21–11; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[REG–149335–08] 

RIN 1545–BI57 

Sales-Based Royalties and Vendor 

Allowances; Hearing 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of public hearing on 

proposed rulemaking. 

SUMMARY: This document provides 

notice of public hearing on a notice of 

proposed rulemaking relating to the 

capitalization and allocation of royalties 

that are incurred only upon the sale of 

property produced or property acquired 

for resale (sales-based royalties) and 

adjusting the cost of merchandise 

inventory for an allowance, discount, or 

price rebated based on merchandise 

sales (sales-based vendor allowances). 

The regulations modify the simplified 

production method and the simplified 

resale method of allocating capitalized 

costs between ending inventory and cost 

of goods sold. The regulations affect 

taxpayers that incur capitalizable salesbased royalties and earn sales-based 

vendor allowances. 

DATES: The public hearing is being held 

on Wednesday, April 13, 2011, at 10 

a.m. The IRS must receive outlines of 

the topics to be discussed at the hearing 

by Monday, March 28, 2011. 

ADDRESSES: The public hearing is being 

held in the auditorium, Internal 

Revenue Building, 1111 Constitution 

Avenue, NW., Washington, DC. Send 

submissions to: CC: PA: LPD: PR (REG– 

149335–08), room 5203, Internal 

Revenue Service, P. O. Box 7604, Ben 

Franklin Station, Washington, DC 

20044. Submissions may be handdelivered Monday through Friday 

between the hours of 8 a.m. and 4 p.m. 

to CC: PA: LPD: PR (REG–149335–08), 

Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue, 

NW., Washington, DC. Alternatively, 

taxpayers may submit electronic 

outlines of oral comments via the 

Federal eRulemaking Portal at http:// 

www.regulations.gov. 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

John Roman Faron at (202) 622–4930; 

concerning submissions of comments, 

the hearing, and/or to be placed on the 

building access list to attend the 

hearing, Richard A. Hurst at 

Richard.A.Hurst@irscounsel.treas.gov or 

(202) 622–7180 (not toll-free numbers). 

SUPPLEMENTARY INFORMATION: The 

subject of the public hearing is the 

notice of proposed rulemaking (REG– 

149335–08) that was published in the 

Federal Register on Friday, December 

17, 2010 (75 FR 78940). 

Persons, who wish to present oral 

comments at the hearing that submitted 

written comments, must submit an 

outline of the topics to be discussed and 

the amount of time to be devoted to 

each topic (signed original and eight (8) 

copies) by Monday, March 28, 2011. 

A period of 10 minutes is allotted to 

each person for presenting oral 

comments. After the deadline for 

receiving outlines has passed, the IRS 

will prepare an agenda containing the 

schedule of speakers. Copies of the 

agenda will be made available, free of 

charge, at the hearing or in the Freedom 

of Information Reading Room (FOIA RR) 

(Room 1621) which is located at the 

11th and Pennsylvania Avenue, NW., 

entrance, 1111 Constitution Avenue, 

NW., Washington, DC. 

Because of access restrictions, the IRS 

will not admit visitors beyond the 

immediate entrance area more than 

30 minutes before the hearing starts. For 

information about having your name 

placed on the building access list to 

attend the hearing, see the FOR FURTHER

INFORMATION CONTACT section of this 

document. 

LaNita Van Dyke, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel (Procedure and Administration). 

[FR Doc. 2011–6601 Filed 3–21–11; 8:45 am] 

BILLING CODE 4830–01–P 


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