Internal Revenue Service (IRS), Treasury.
Correction notice to final and temporary regulations.
This document contains a correction to final and temporary regulations (TD 9244), that was published in the Federal Register on Thursday, January 26, 2006 (71 FR 4264). This regulation provides guidance regarding the determination of the basis of stock or securities received in exchange for, or with respect to stock or securities in certain transactions.
This correction is effective January 23, 2006.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Theresa M. Kolish, (202) 622-3070 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The final and temporary regulations (TD 9244) that are the subject of these corrections are under sections 356, 358 and 1502 of the Internal Revenue Code.
Need for Correction
As published, TD 9244 contains errors that may prove to be misleading and are in need of clarification.
Correction of PublicationStart Amendment Part
Accordingly, the publication of the final and temporary regulations (TD 9244), that were the subject of FR Doc.End Amendment Part Start Part
PART 1—[CORRECTED]End Part Start Amendment Part
1. On page 4274, column 2, underEnd Amendment Part Start Amendment Part
2. On page 4274, column 3, the language, “End Amendment Part Start Signature
Guy R. Traynor,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 06-2537 Filed 3-16-06; 8:45 am]
BILLING CODE 4830-01-P