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Announcement 2004-14

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Internal Revenue Bulletin:

2004-10 March 8, 2004

Announcement 2004-14

Charitable Remainder Trusts; Application of Ordering Rule; Hearing Cancellation



Internal Revenue Service (IRS), Treasury.


Cancellation of notice of public hearing on proposed rulemaking.


This document provides notice of cancellation of a public hearing on the ordering of rules of section 664(b) for characterizing distributions from charitable remainder trusts.


The public hearing originally scheduled for March 9, 2004, at 10 a.m., is cancelled.


Robin R. Jones of the Publications and Regulations Branch, Legal Processing Division at (202) 622-7180 (not a toll-free number).


A notice of proposed rulemaking and notice of public hearing (REG-110896-98, 2003-51 I.R.B. 1226) that appeared in the Federal Register on Thursday, November 20, 2003 (68 FR 65419), announced that a public hearing was scheduled for March 9, 2004, at 10 a.m., in the auditorium. The subject of the public hearing is proposed regulations under section 664 of the Internal Revenue Code. The public comment period for these regulations expired on February 17, 2004.

The notice of proposed rulemaking and notice of public hearing, instructedthose interested in testifying at the public hearing to submit an outline of the topics to beaddressed. As of Wednesday, February 18, 2004, no one has requested to speak.Therefore, the public hearing scheduled for March 9, 2004, is cancelled.

Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch,
Legal Processing Division,
Associate Chief Counsel
(Procedure and Administration).


(Filed by the Office of the Federal Register on February 25, 2004, 8:45 a.m., and published in the issue of the Federal Register for February 26, 2004, 69 F.R. 8885)

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