Withdrawal of Proposed Regulations
Relating to Certain Corporate Reorganizations
Involving Disregarded Entities.

DEPARTMENT OF THE TREASURY
Internal Revenue Service 26 CFR Part 1 [REG-106186-98] RIN 1545-AW36

TITLE: Withdrawal of Proposed Regulations Relating to Certain
Corporate Reorganizations Involving Disregarded Entities

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Withdrawal of notice of proposed rulemaking.

SUMMARY: This document withdraws a notice of proposed rulemaking
relating to certain corporate reorganizations involving disregarded
entities. The proposed regulations were published on May 16, 2000.
After consideration of the comments received, the IRS and Treasury
have decided to withdraw the proposed regulations and issue new
proposed regulations.

DATES: These proposed regulations are withdrawn [INSERT DATE OF
PUBLICATION IN THE FEDERAL REGISTER].

FOR FURTHER INFORMATION CONTACT: Reginald Mombrun (202) 622-7750
(not a toll-free call).

SUPPLEMENTARY INFORMATION:

Background On May 16, 2000, the IRS issued proposed regulations
relating to certain corporate. reorganizations involving disregarded
entities (65 FR 31115). After consideration of comments received on
the proposed regulations, the IRS and Treasury have decided to issue
new proposed regulations on this matter. Accordingly, the proposed
regulations published on May 16, 2000, are withdrawn.

Drafting Information

The principal author of this withdrawal notice is Reginald Mombrun
of the Office of the Associate Chief Counsel (Corporate).

List of Subjects in 26 CFR Part 1

Income taxes, Reporting and recordkeeping requirement. Withdrawal of
Notices of Proposed Rulemaking Accordingly, under the authority of
26 U.S.C. 7805, the notice of proposed rulemaking published in the
Federal Register on May 16, 2000 (65 FR 31115) is hereby withdrawn.

Deputy Commissioner of Internal Revenue

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