Internal Revenue Service (IRS), Treasury.
This document contains a correction to Treasury Decision 8168, which was published in the Federal Register on Tuesday, December 22, 1987 (52 FR 48407) relating to the treatment of personal interest and the treatment and determination of qualified residence interest.
This correction is effective on December 22, 1987.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Patricia Zweibel at (202) 622-5020 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The final regulations that are the subject of this correction are under section 163(h) of the Internal Revenue Code.
Need for Correction
As published, TD 8168 contains an error which may prove to be misleading and is in need of clarification.Start List of Subjects
List of Subjects in 26 CFR Part 1
- Income taxes
- Reporting and recordkeeping requirements
Correction of PublicationStart Amendment Part
Accordingly, 26 CFR part 1 is corrected by making the following correcting amendment:End Amendment Part Start Part
PART 1—INCOME TAXESEnd Part Start Amendment Part
1. The authority citation for part 1 continues to read in part as follows:End Amendment Part
2. Section 1.163-9T(b)(2)(i)(A) is amended by removing the reference to “§ 1.168-8T” and adding the reference “§ 1.163-8T” in its place.End Amendment Part Start Signature
Chief, Regulations Unit, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 03-6596 Filed 3-18-03; 8:45 am]
BILLING CODE 4830-01-P