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Rule

New Markets Tax Credit; Correction

Action

Correction To Final Regulations.

Summary

This document contains corrections to final regulations (TD 9171), that were published in the Federal Register on Tuesday, December 28, 2004 (69 FR 77625) relating to the new markets tax credit under section 45D.

Unified Agenda

New Market Tax Credit

4 actions from May 1st, 2001 to December 2004

  • May 1st, 2001
  • December 26th, 2001
  • March 14th, 2002
    • Public Hearing
  • December 2004
    • Final Action

New Markets Tax Credit Amendments

3 actions from March 11th, 2004 to December 2004

  • March 11th, 2004
  • June 2nd, 2004
    • Public Hearing
  • December 2004
    • Final Action
 

Table of Contents Back to Top

DATES: Back to Top

This correction is effective December 28, 2004.

FOR FURTHER INFORMATION CONTACT: Back to Top

Paul F. Handleman or Lauren R. Taylor, (202) 622-3040 (not a toll-free number).

SUPPLEMENTARY INFORMATION: Back to Top

Background Back to Top

The final regulations (TD 9171) that are the subject of these corrections are under section 45D of the Internal Revenue Code.

Need for Correction Back to Top

As published, TD 9171 contains errors that may prove to be misleading and are in need of clarification.

Correction of Publication Back to Top

Accordingly, the publication of the final regulations (TD 9171), that were the subject of FR Doc. 04-28325, is corrected as follows:

1. On page 77626, column 3, in the preamble, last full paragraph under paragraph heading “Qualified Active Low-Income Community Business”, is removed.

2. On page 77627, column 1, in the preamble under paragraph heading “Recapture”, first paragraph, line 21 from the top of the column, the language, “taxable year will be not treated as a” is corrected to read “taxable year will not be treated as a”.

Cynthia E. Grigsby,

Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedures and Administration).

[FR Doc. 05-1551 Filed 1-27-05; 8:45 am]

BILLING CODE 4830-01-P

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