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Proposed Rule

Application of Section 904 to Income Subject to Separate Limitations and Computation of Deemed-Paid Credit Under Section 902; Correction

A Proposed Rule by the Internal Revenue Service on 03/21/2001

Document Details

Information about this document as published in the Federal Register.

Printed version:
PDF
Publication Date:
03/21/2001
Agencies:
Internal Revenue Service
Document Type:
Proposed Rule
Document Citation:
66 FR 15820
Page:
15820 (1 page)
CFR:
26 CFR 1
Agency/Docket Number:
REG-104683-00
RIN:
1545-AX88
Document Number:
01-6479
Document Details
Published Document

This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.

Start Preamble

AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Corrections to notice of proposed rulemaking and notice of public hearing.

SUMMARY:

This document contains corrections to a notice of proposed rulemaking and notice of public hearing that was published in the Federal Register on Wednesday, January 3, 2001 (66 FR 319), relating to the application of section 904 to income subject to separate limitations and computation of deemed-paid credit under section 902.

Start Further Info

FOR FURTHER INFORMATION CONTACT:

Bethany A. Ingwalson (202) 622-3850 (not a toll-free number).

End Further Info End Preamble Start Supplemental Information

SUPPLEMENTARY INFORMATION:

Background

The notice of proposed rulemaking and notice of public hearing that is the subject of these corrections is under sections 902 and 904 of the Internal Revenue Code.

Need for Correction

As published, the notice of proposed rulemaking and notice of ublic hearing (REG-104683-00), contains errors that may be misleading and are in need of clarification.

Correction of Publication

Accordingly, the publication of the notice of proposed rulemaking and notice of public hearing (REG-104683-00), which is the subject of FR Doc. 00-32478 is corrected as follows:

1. On page 319, column 2, in the preamble under the caption ADDRESSES, line 9, the language “(REG-106409-00), Courier's Desk,” is corrected to read “(REG-104683-00), Courier's Desk,”.

[Corrected].

2. On page 331, column 3, § 1.904(b)-1(f), paragraph (i) of Example 1., line 4 from the bottom of the paragraph, the language “would have been subject to tax a rate of 20” is corrected to read “would have been subject to tax at a rate of 20”.

Start Signature

Cynthia E. Grigsby,

Chief, Regulations Unit, Office of Special Counsel (Modernization & Strategic Planning).

End Signature End Supplemental Information

[FR Doc. 01-6479 Filed 3-20-01; 8:45 am]

BILLING CODE 4830-01-P

Published Document