Determining the Amount of Taxes Paid for Purposes of Section 901; Hearing Cancellation

---
identifier: "/us/fr/E8-28522"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Determining the Amount of Taxes Paid for Purposes of Section 901; Hearing Cancellation"
title_number: 0
title_name: "Federal Register"
section_number: "E8-28522"
section_name: "Determining the Amount of Taxes Paid for Purposes of Section 901; Hearing Cancellation"
positive_law: false
currency: "2008-12-02"
last_updated: "2008-12-02"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "E8-28522"
document_type: "proposed_rule"
publication_date: "2008-12-02"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "1545-BG27"
fr_citation: "73 FR 73197"
fr_volume: 73
docket_ids:
  - "REG-156779-06"
fr_action: "Cancellation of notice of public hearing on proposed rulemaking by cross-reference to temporary regulations."
---


#  Determining the Amount of Taxes Paid for Purposes of Section 901; Hearing Cancellation

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Cancellation of notice of public hearing on proposed rulemaking by cross-reference to temporary regulations.

**SUMMARY:**

This document cancels a public hearing on proposed rulemaking by cross-reference to temporary regulations that provide guidance relating to the determination of the purposes of the foreign tax credits. The text of those temporary regulations also serves as the text of these proposed regulations.

**DATES:**

The public hearing, originally scheduled for December 11, 2008 at 10 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) 622-7180 (not a toll-free number).

**SUPPLEMENTARY INFORMATION:**

A notice of proposed rulemaking by cross-reference to temporary regulations and a notice of public hearing that appeared in the *Federal Register* on Wednesday, July 16, 2008 (73 FR 40792) announced that a public hearing was scheduled for December 11, 2008, 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 901 of the Internal Revenue Code.

The public comment period for these regulations expired on October 14, 2008. Outlines of topics to be discussed at the hearing were due on November 20, 2008. The notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing instructed those interested in testifying at the public hearing to submit a request to speak, and an outline of the topics to be addressed. As of Friday, November 25, 2008, no one has requested to speak. Therefore, the public hearing scheduled for December 11, 2008, is cancelled.

Guy Traynor,

Federal Register Liaison, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).