Internal Revenue Service (IRS), Treasury.
This document contains a correction to temporary regulations (TD 9206) that was published in the Federal Register on Monday, May 23, 2005 (70 FR 29450) providing guidance for the filing of information returns by donees relating to qualified intellectual property contributions.
This correction is effective May 23, 2005.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Donnell M. Rini-Swyers, (202) 622-4910 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The final regulation (TD 9206) that is the subject of this correction is under section 6050 of the Internal Revenue Code.
Need for Correction
As published, TD 9206, 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 1End List of Subjects
Correction of PublicationStart Amendment Part
Accordingly,End Amendment Part Start Part
PART 1—INCOME TAXESEnd Part Start Amendment Part
End Amendment Part
Section 1.6050L-2T(c)(3) is amended by removing the language “the 90th dayEnd Amendment Part Start Signature
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 05-12384 Filed 6-22-05; 8:45 am]
BILLING CODE 4830-01-P