Internal Revenue Service (IRS), Treasury.
This document corrects a notice of proposed rulemaking (REG-109367-06) that was published in the Federal Register on Monday, August 7, 2006 (71 FR 44600) clarifying the circumstances in which accounts or notes receivable are “acquired * * * for services rendered” within the meaning of section 1221(a)(4) of the Internal Revenue Code.Start Further Info
FOR FURTHER INFORMATION CONTACT:
K. Scott Brown (202) 622-7454 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The notice of proposed rulemaking (REG-109367-06) that is the subject of this correction is under section 1221 of the Internal Revenue Code.
Need for Correction
As published, REG-109367-06 contains an error that may prove to be misleading and is in need of clarification.
Correction of Publication
Accordingly, the publication of the proposed regulations (REG-109367-06) which was the subject of FR Doc. E6-12789, is corrected as follows:
1. On page 44600, column 1, in the preamble, under the caption FOR FURTHER INFORMATION CONTACT, line 2, the language “Scott Brown (202) 622-3920 (not a toll-” is corrected to read “Scott Brown (202) 622-7454 (not a toll-”.Start Signature
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. E6-14003 Filed 8-23-06; 8:45 am]
BILLING CODE 4830-01-P