Skip to Content

Rule

Transfers to Provide for Satisfaction of Contested Liabilities; 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:

Correcting amendment.

SUMMARY:

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.

DATES:

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

SUPPLEMENTARY INFORMATION:

Background

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

End List of Subjects

Correction of Publication

Start Amendment Part

Accordingly,

End Amendment Part Start Part

PART 1—INCOME TAXES

End Part Start Amendment Part

End Amendment Part Start Authority

Authority: 26 U.S.C. 7805 * * *

End Authority Start Amendment Part

End Amendment Part Start Signature

LaNita Van Dyke,

Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration).

End Signature End Supplemental Information

[FR Doc. 04-18561 Filed 8-12-04; 8:45 am]

BILLING CODE 4830-01-P