Internal Revenue Service (IRS), Treasury.
Correction to temporary regulations.
This document contains a correction to temporary regulations that were published in the Federal Register on June 17, 2004 (69 FR 33840) relating to the depreciation of property subject to section 168 of the Internal Revenue Code.
This correction is effective June 17, 2004.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Sara Logan or Kathleen Reed, (202) 622-3110 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The correction notice that is the subject of this document is under section 168 of the Internal Revenue Code.
Need for Correction
As published, the correction notice (TD 9132), contains an error that may prove to be misleading and is in need of clarification.
Correction of PublicationStart Amendment Part
Accordingly, the correction notice (TD 9132), which was the subject of FR Doc. 04-13723, is corrected as follows:End Amendment Part Start Part
PART 1—INCOME TAXES
On page 33843, column 2, amendatory paragraph 5, lines 2 and 3, the language “read as follows: § 1.168(i)-4 Changes in use.” is corrected to read as follows: “reads as follows:End Amendment Part
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 04-17081 Filed 7-26-04; 8:45 am]
BILLING CODE 4830-01-P