Internal Revenue Service (IRS), Treasury.
Correction to Notice of proposed rulemaking and notice of proposed rulemaking by cross-reference to temporary regulations.
This document corrects temporary regulations (REG-159243-03) that were published in the Federal Register on Monday, April 11, 2005 (70 FR 18949). The document contains temporary regulations providing rules under section 937(a) of the Internal Revenue Code (Code) for determining whether an individual is a bona fide resident of the following U.S. possessions: American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, and the United States Virgin Islands.End Preamble Start Supplemental Information
The notice of proposed rulemaking and notice of proposed rulemaking by cross-reference to temporary regulations (REG-159243-03) that is the subject of these corrections are under section 937 of the Internal Revenue Code.
Need for Correction
As published, REG-159243-03 contain errors that may prove to be misleading and are in need of clarification.Start List of Subjects
List of SubjectsEnd List of Subjects
Correction of Publication
Accordingly, the notice of proposed rulemaking and notice of proposed rulemaking by cross-reference to temporary regulations (REG-159243-03), that was the subject of FR Doc. 05-7088, is corrected as follows:
1. On page 18949, column 1, in the preamble under the caption SUMMARY, second paragraph, third line, the language “sections 1, 876, 881, 884, 931, 932, 933,” is corrected to read, “sections 876, 881, 884, 931, 932, 933,”.Start Part Start Printed Page 25000
PART 1—INCOME TAXES
2. On page 18951, column 2, § 1.934-1, Par. 15, line 2, the language “is amended as follows:” is corrected to read “as follows:”.
3. On page 18951, column 3, § 1.935-1, line 3, the language “through (3) is the same as the text of” is corrected to read “through (a)(3) is the same as the text of”.
4. On page 18952, column 3, in the signature block, the language “Deputy Commissioner for Services and” is corrected to read “Acting Deputy Commissioner for Services and”.
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedures and Administration).
[FR Doc. 05-9422 Filed 5-11-05; 8:45 am]
BILLING CODE 4830-01-P