Internal Revenue Service (IRS), Treasury.
Correction to final regulations.
This document corrects final regulation (TD 9207) that were published in the Federal Register on Thursday, May 26, 2005 (70 FR 30334). The final regulation relates to the definition of liabilities under section 752 of the Internal Revenue Code.
This correction is effective on May 26, 2005.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Laura Fields (202) 622-3050 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The final regulations (TD 9207) that is the subject of this correction are under sections 358, 704, 705, 737 and 752 of the Internal Revenue Code.
Need for Correction
As published, TD 9207 contains an error that may prove to be misleading and is in need of clarification.
Correction of PublicationStart Amendment Part
Accordingly, the publication of the final regulations (TD 9207), that was the subject of FR Doc. 05-10266, is corrected as follows:End Amendment Part Start Amendment Part
On page 30337, column 3, that paragraph heading “4. Section 752-7 Liability”, the language “4. Section 752-7 Liability” is corrected to read “4. Section 1.752-7 Liability”.End Amendment Part Start Signature
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 05-12757 Filed 6-28-05; 8:45 am]
BILLING CODE 4830-01-M