DEPARTMENT OF THE TREASURY
<SUBAGY>Internal Revenue Service</SUBAGY>
<CFR>26 CFR Part 1</CFR>
<DEPDOC>[REG-105479-18]</DEPDOC>
<RIN>RIN 1545-BO61</RIN>
<SUBJECT>Previously Taxed Earnings and Profits and Related Basis Adjustments; Hearing Cancellation</SUBJECT>
<HD SOURCE="HED">AGENCY:</HD>
Internal Revenue Service (IRS), Treasury.
<HD SOURCE="HED">ACTION:</HD>
Cancellation of a notice of public hearing on a proposed rulemaking.
<SUM>
<HD SOURCE="HED">SUMMARY:</HD>
This document cancels a public hearing on proposed regulations regarding previously taxed earnings and profits of foreign corporations and related basis adjustments.
</SUM>
<EFFDATE>
<HD SOURCE="HED">DATES:</HD>
The public hearing scheduled for October 2, 2025, at 10 a.m. Eastern Standard Time (EST) is cancelled.
</EFFDATE>
<HD SOURCE="HED">ADDRESSES:</HD>
See public comments submitted electronically via the Federal eRulemaking Portal at
<E T="03">https://www.regulations.gov</E>
by searching IRS and REG-105479-18.
<FURINF>
<HD SOURCE="HED">FOR FURTHER INFORMATION CONTACT:</HD>
Martina Greene of the Publications and Regulations Section, Associate Chief Counsel (Procedure and Administration) at (202) 317-6901 (not a toll-free number).
</FURINF>
<SUPLINF>
<HD SOURCE="HED">SUPPLEMENTARY INFORMATION:</HD>
A notice of proposed rulemaking appeared in the
<E T="04">Federal Register</E>
on December 2, 2024 (89 FR 95362) and a notice of proposed rulemaking and reopening of comment period appeared in the
<E T="04">Federal Register</E>
on May 16, 2025 (90 FR 20977). The public hearing on the proposed rulemaking, announced in the
<E T="04">Federal Register</E>
on September 8, 2025 (90 FR 43165) is cancelled.
<SIG>
<NAME>Oluwafunmilayo A. Taylor,</NAME>
Section Chief, Publications and Regulations Section, Associate Chief Counsel, (Procedure & Administration).
</SIG>
</SUPLINF>
<FRDOC>[FR Doc. 2025-18984 Filed 9-29-25; 8:45 am]</FRDOC>
This text is preserved for citation and comparison. View the official version for the authoritative text.