Internal Revenue Service (IRS), Treasury.
Correction to final regulations.
This document contains a correction to TD 9088, which was published in the Federal Register on August 26, 2003 (68 FR 51171) that provide guidance regarding the application of the rules of section 482 governing qualified cost sharing arrangements.
This correction is effective August 26, 2003.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Douglas Giblen (202) 435-5265 (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 482 of the Internal Revenue Code.
Need for Correction
As published, the final regulations (TD 9088) contain an error which may prove to be misleading and is in need of clarification.
Correction of PublicationStart Amendment Part
Accordingly, the publication of final regulations (TD 9088), which are the subject of FR Doc. 03-21355, is corrected as follows:End Amendment Part
On page 51179, column 1, § 1.482-7 (d)(2)(iii)(C), line 9 from the bottom of the paragraph, the language “paragraph (d)(2)(iii)(B)(2) of this section,” is corrected to read “paragraph (d)(2)(iii)(B)(4) of this section,”.End Amendment Part Start Signature
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 04-6467 Filed 3-22-04; 8:45 am]
BILLING CODE 4830-01-P