deduction protected is $1,000, with a hus- SUMMARY: This document cancels a Building, 1111 Constitution Avenue, NW,
band and wife treated as one contributor. public hearing on proposed rulemaking Washington, DC. The subject of the public
This benefit is not extended to any indi- (REG–130200–08, 2009–31 I.R.B. 174) hearing is under section 280C of the
vidual, in whole or in part, for the acts or that amends the regulations concerning Internal Revenue Code.
omissions of the organization that were taxpayers who make the election to claim The public comment period for these
the basis for revocation. the reduced research credit. The proposed regulations expired on October 14, 2009.
regulations simplify how taxpayers make Outlines of topics to be discussed at the
Elimidebt Management Systems, Inc. the election and affect taxpayers that claim hearing were due on October 16, 2009.
Orlando, FL the research credit. The notice of proposed rulemaking and no-
Hallandale, FL tice of public hearing instructed those in-
DATES: The public hearing, originally terested in testifying at the public hear-
Richard & Jane Pater Charitable scheduled for November 4, 2009, at ing to submit an outline of the topics to
Foundation 10 a.m., is cancelled. be addressed. As of Tuesday, October 20,
Salt Lake City, UT 2009, the taxpayer, who wished to present
FOR FURTHER INFORMATION oral comments, has requested to withdraw.
CONTACT: Richard A. Hurst of the Pub- Therefore, the public hearing scheduled
Election of Reduced lications and Regulations Branch, Legal for November 4, 2009, is cancelled.
Research Credit Under Processing Division, Associate Chief
Section 280C(c)(3); Hearing Counsel (Procedure and Administration), LaNita Van Dyke,
at Richard.A.Hurst@irscounsel.treas.gov. Chief, Publications and
SUPPLEMENTARY INFORMATION: Legal Processing Division,
A notice of public hearing that ap- Associate Chief Counsel
AGENCY: Internal Revenue Service peared in the Federal Register on (Procedure and Administration).
(IRS), Treasury. Thursday, July 16, 2009, announced
(Filed by the Office of the Federal Register on October 26,
that a public hearing was scheduled 2009, 8:45 a.m