# 73 FR 1131: S Corporation Guidance Under AJCA of 2004 and GOZA of 2005; Hearing Cancellation > Federal · Regulations · In force URL: https://www.frixlaw.com/law-library/statutes/FR_PRORULE_E8-24 ## Section - **Citation:** 73 FR 1131 - **Heading:** S Corporation Guidance Under AJCA of 2004 and GOZA of 2005; Hearing Cancellation - **Jurisdiction:** Federal - **Kind:** Regulations - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Federal Register / Vol. 73 / 73 FR 1131 ## Text DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-143326-05] RIN 1545-BE95 S Corporation Guidance Under AJCA of 2004 and GOZA of 2005; Hearing Cancellation AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Cancellation of notice of public hearing on proposed rulemaking. SUMMARY: This document cancels a public hearing on proposed regulations that provide guidance regarding certain changes made to the rules governing S corporations under the American Jobs Creation Act of 2004 and the Gulf Opportunity Zone Act of 2005. DATES: The public hearing, originally scheduled for January 16, 2008, at 10 a.m. is cancelled. FOR FURTHER INFORMATION CONTACT: Kelly Banks of the Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration) at (202) 622-0392 (not a toll-free number). SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and notice of public hearing that appeared in the Federal Register on Friday, September 28, 2007 (72 FR 55132), announced that a public hearing was scheduled for January 16, 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 361 of the Internal Revenue Code. The public comments and outlines of oral testimony were due on December 27, 2007. The notice of proposed rulemaking and notice of public hearing instructed those interested in testifying at the public hearing to submit an outline of the topics to be addressed. As of Wednesday, January 2, 2008, no one has requested to speak. Therefore, the public hearing scheduled for January 16, 2008, is cancelled. Cynthia E. Grigsby, Senior Federal Register Liaison Officer, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 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Check the current official text before relying on it. Not legal advice.