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Proposed Rule

New Markets Tax Credit Non-Real Estate Investments; Correction

Action

Correction To A Notice Of Proposed Rulemaking.

Summary

This document contains corrections to a notice of proposed rulemaking (REG-101826-11) that was published in the Federal Register on Tuesday, June 7, 2011 (76 FR 32882) modifying the new markets tax credit program to facilitate and encourage investments in non-real estate businesses in low-income communities.

Unified Agenda

New Markets Tax Credit Non-Real Estate Investments

5 actions from June 7th, 2011 to June 2012

  • June 7th, 2011
  • September 8th, 2011
    • NPRM Comment Period End
  • September 8th, 2011
    • Outlines of Topics Due
  • September 29th, 2011
  • June 2012
    • Final Action
 

Table of Contents Back to Top

FOR FURTHER INFORMATION CONTACT: Back to Top

Julie Hanlon-Bolton, (202) 622-3040 (not a toll-free number).

SUPPLEMENTARY INFORMATION: Back to Top

Background Back to Top

The correction notice that is the subject of this document is under section 45D of the Internal Revenue Code.

Need for Correction Back to Top

As published, a notice of proposed rulemaking (REG-101826-11) 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 notice of proposed rulemaking (REG-101826-11), which was the subject of FR Doc. 2011-13978, is corrected as follows:

1. On page 32883, column 2, in the preamble, under the paragraph heading “General Overview”, second paragraph of the column, fourth line, the language “nonprofit corporation) or partnership if” is corrected to read “nonprofit corporation) or partnership, if”.

2. On page 32883, column 3, in the preamble, under the paragraph heading “Explanation of Provisions”, first paragraph of the column, second line, the language “amortizing loans) re-invest those” is corrected to read “amortizing loans) reinvest those”.

LaNita Van Dyke,

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

[FR Doc. 2011-16825 Filed 7-5-11; 8:45 am]

BILLING CODE 4830-01-P

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