Internal Revenue Service (IRS), Treasury.
This document contains corrections to final regulations (TD 9140), which was published in the Federal Register on July 20, 2004 (69 FR 43302). The document contains final regulations relating to transfers of money or other property to provide for the satisfaction of contested liabilities.
This correction is effective on July 20, 2004.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Norma Rotunno, (202) 622-7900(not a toll-free number).End Further Info End Preamble Start Supplemental Information
The final regulations (TD 9140) that is the subject of this correction are under section 461 of the Internal Revenue Code.
Need for Correction
As published, (TD 9140) contains an error that 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
Paragraph 1. The authority citation for part 1 continues to read in part as follows:End Amendment Part Start Amendment Part
Par. 2. Section 1.461-2T is removed.End Amendment Part Start Signature
LaNita Van Dyke,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 04-18561 Filed 8-12-04; 8:45 am]
BILLING CODE 4830-01-P