Skip to Content

Proposed Rule

Withdrawal of Proposed Regulations Relating to Certain Corporate Reorganizations Involving Disregarded Entities; Correction

Document Details

Information about this document as published in the Federal Register.

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:

Correction to withdrawal of notice of proposed rulemaking.

SUMMARY:

This document contains a correction to notice of proposed rulemaking (REG-106186-98) which was published in the Federal Register on Thursday, November 15, 2001 (66 FR 57400). This regulation relates to the withdrawal of proposed regulations relating to certain corporate reorganizations involving disregarded entities.

DATES:

This correction applies as of November 15, 2001.

Start Further Info

FOR FURTHER INFORMATION CONTACT:

Reginald Mombrun, (202) 622-7750 (not a toll-free number).

End Further Info End Preamble Start Supplemental Information

SUPPLEMENTARY INFORMATION:Start Printed Page 64386

Background

The proposed regulations relating to certain corporate reorganizations involving disregarded entities that are the subject of this correction is under 26 U.S.C. 7805 of the Internal Revenue Code.

Need for Correction

As published, proposed regulations (REG-106186-00) contain an error which may prove to be misleading and is in need of clarification.

Correction of Publication

Accordingly, the publication of proposed regulation (REG-106186-00), which is the subject of FR Doc. 01-28671, is corrected as follows:

On page 57400, column 1, in the heading, the language “(REG-106186-00)” is corrected to read “(REG-106186-98)”.

Start Signature

LaNita VanDyke,

Acting Chief, Regulations Unit, Associate Chief Counsel (Income Tax and Accounting).

End Signature End Supplemental Information

[FR Doc. 01-30831 Filed 12-12-01; 8:45 am]

BILLING CODE 4830-01-P