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Rule

Reporting of Specified Foreign Financial Assets; Correction

Action

Final Rule; Correction.

Summary

This document contains corrections to final regulations (TD 9567), which were published in the Federal Register on Monday, December 19, 2011, relating to reporting of specified foreign financial assets.

 

Table of Contents Back to Top

DATES: Back to Top

Effective Date: This correction is effective February 21, 2012, and is applicable beginning December 19, 2011.

FOR FURTHER INFORMATION CONTACT: Back to Top

Joseph S. Henderson, (202) 622-3880 (not a toll-free number).

SUPPLEMENTARY INFORMATION: Back to Top

Background Back to Top

The final regulations that are the subject of these corrections are under section 6038 of the Internal Revenue Code.

Need for Correction Back to Top

As published on December 19, 2011 (76 FR 78553), final regulation (TD 9567) contains errors which may prove to be misleading and are in need of correction.

Correction of Publication Back to Top

Accordingly, the publication of the final regulations (TD 9567), which were the subject of FR Doc. 2011-32263, is corrected as follows:

1. On page 78557, the first column, in the preamble, in paragraph (J), line 7 from the bottom of the paragraph, the language “Investment Company or a Qualified” is corrected to read “Investment Company or Qualified”.

2. On page 78557, the third column, in the preamble, lines one and two in the first paragraph of paragraph (C) the language “Except as described in sections 5(D) and 5(E) of this explanation, for” is corrected to read “Except as described in sections 4(D) and 4(E) of this explanation, for”.

Guy R. Traynor,

Federal Register Liaison, Legal Processing Division, Publications & Regulations Br., Procedure & Administration.

[FR Doc. 2012-3936 Filed 2-17-12; 8:45 am]

BILLING CODE 4830-01-P

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