Internal Revenue Service (IRS), Treasury.
Correction to final regulations.
This document contains corrections to final regulations which were published in the Federal Register on Friday, January 14, 2000 (65 FR 2323), affecting owners of low-income housing projects who claim the credit and the Agencies who administer the credit.
This correction is effective January 1, 2001.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Paul Handleman at (202) 622-3040 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The final regulations that are the subject of these corrections relate to owners of low-income housing projects who claim the credit and the Agencies who administer the credit.
Need for Correction
As published, the final regulations (TD 8859) contain errors that are in need of clarification.
Correction of PublicationStart Amendment Part
Accordingly, the publication of the final regulations (TD 8859), which were the subject of FR Doc.End Amendment Part
1. On page 2327, column 2, § 1.42-5(c)(1)(xi), line 14, the language “1437s” is corrected to read “1437f”.End Amendment Part
2. On page 2328, column 1, Instructional Par. 3, paragraph 1, in line 4, the language “Report”” is corrected to read “Report,”” and in line 6, the language “Report' ” is corrected to read “Report,' ”.End Amendment Part Start Signature
Dale D. Goode,
Federal Register Liaison, Assistant Chief Counsel (Corporate).
[FR Doc. 00-5239 Filed 3-27-00; 8:45 am]
BILLING CODE 4830-01-P