Internal Revenue Service (IRS), Treasury.
Removal of temporary regulations.
This document contains a correction to a temporary regulation (TD 9191) that was published in the Federal Register on Friday, March 18, 2005 (70 FR 13100), relating to the time and manner of making section 163(d)94)(B) election to treat qualified dividend income as investment income.
This correction is effective March 18, 2005.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Amy Pfalzgraf, (202) 622-4950 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The final regulation (TD 9191) that is the subject of this correction is under section 163 of the Internal Revenue Code.
Need for Correction
As published, TD 9191, 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 1.163(d)-1T is removed.
Guy R. Traynor,
Chief, Publications & Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedures & Administration).
[FR Doc. 06-3473 Filed 4-11-06; 8:45 am]
BILLING CODE 4830-01-P