[Federal Register Volume 77, Number 52 (Friday, March 16, 2012)]
[Proposed Rules]
[Page 15646]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2012-6371]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-168745-03]
RIN 1545-BE18


Guidance Regarding Deduction and Capitalization of Expenditures 
Related to Tangible Property; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Change date of public hearing on proposed rulemaking.

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SUMMARY: This document changes the date of a public hearing on proposed 
regulations relating to the deduction and capitalization of 
expenditures related to tangible property.

DATES: The public hearing originally scheduled for Wednesday, April 25, 
2012, at 10 a.m. is rescheduled for Wednesday, May 9, 2012, at 10 a.m. 
Written or electronically submitted public comments along with requests 
to speak and outlines of topics to be discussed at the public hearing 
must be received by Tuesday, April 17, 2012.

ADDRESSES: The public hearing is being held in the auditorium of the 
Internal Revenue Service Building, 1111 Constitution Avenue NW., 
Washington, DC 20224.
    Due to building security procedures, visitors must enter at the 
Constitution Avenue entrance. Send submissions to: CC:PA:LPD:PR (REG-
168745-03); Room 5203, Internal Revenue Service, POB 7604, Ben Franklin 
Station, Washington, DC. Submissions may be hand delivered Monday 
through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR 
(REG-168745-03) Courier's Desk, Internal Revenue Service, 1111 
Constitution Avenue NW., Washington, DC. Alternatively, comments may be 
transmitted electronically via the Federal eRulemaking Portal at 
www.regulations.gov. (IRS-REG-168745-03).

FOR FURTHER INFORMATION CONTACT: Funmi Taylor of the Publications and 
Regulations Branch, Legal Processing Division, Associate Chief Counsel 
(Procedures and Administration), at (202) 622-7180 (not a toll-free 
number).

SUPPLEMENTARY INFORMATION: A notice of change date of public hearing on 
proposed rulemaking appearing in the Federal Register on Monday, 
January 23, 2012 (77 FR 3210), announced that a public hearing relating 
to the deduction and capitalization of expenditures related to tangible 
property, would be held on Wednesday, April 25, 2012 at 10 a.m., in the 
auditorium of the Internal Revenue Service Building, 1111 Constitution 
Avenue NW., Washington, DC.
    The date of the public hearing has been changed. The hearing is now 
scheduled for Wednesday, May 9, 2012, beginning at 10 a.m. in the 
auditorium of the Internal Revenue Service Building at 1111 
Constitution Avenue NW., Washington, DC. Requests to speak and outlines 
of topics to be discussed at the public hearing must be received by 
Tuesday, April 17, 2012.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedures and Administration).
[FR Doc. 2012-6371 Filed 3-15-12; 8:45 am]
BILLING CODE 4830-01-P