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Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income; Correction

Document Details

Information about this document as published in the Federal Register.

Published Document

This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.

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AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Removal of temporary regulations.

SUMMARY:

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.

DATES:

This correction is effective March 18, 2005.

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FOR FURTHER INFORMATION CONTACT:

Amy Pfalzgraf, (202) 622-4950 (not a toll-free number).

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SUPPLEMENTARY INFORMATION:

Background

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.

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List of Subjects in 26 CFR Part 1

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Correction of Publication

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Accordingly,

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PART 1—INCOME TAXES

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Authority: 26 U.S.C. 7805 * * *

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[Removed]

Section 1.163(d)-1T is removed.

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Guy R. Traynor,

Chief, Publications & Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedures & Administration).

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[FR Doc. 06-3473 Filed 4-11-06; 8:45 am]

BILLING CODE 4830-01-P