Internal Revenue Service (IRS), Treasury.
Notice of proposed rulemaking by cross-reference to temporary regulations; correction notice.
This document contains corrections to notice of proposed rulemaking by cross-reference to temporary regulations that was published in the Federal Register on Tuesday, December 19, 2006 (71 FR 75898) providing guidance regarding the qualification of certain transactions as reorganizations described in section 368(a)(1)(D) where no stock and/or securities of the acquiring corporation are issued and distributed in the transaction.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Bruce A. Decker at (202) 622-7550 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The notice of proposed rulemaking by cross-reference to temporary regulations (REG-125632-06) that is the subject of these corrections are under sections 368 and 354 of the Internal Revenue Code.
Need for Correction
As published, notice of proposed rulemaking by cross-reference to temporary regulations (REG-125632-06) contains errors that may prove to be misleading and are in need of clarification.
Correction of Publication
Accordingly, the notice of proposed rulemaking by cross-reference to Start Printed Page 3088temporary regulations (REG-125632-06) that was the subject of FR Doc. E6-21572, is corrected as follows:
On page 75898, column 3, in the preamble, under the caption, line 9, the language “acquiring corporation is issued and” is corrected to read “acquiring corporation are issued and.”Start Signature
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Office of Associate Chief Counsel (Procedure and Administration).
[FR Doc. E7-860 Filed 1-23-07; 8:45 am]
BILLING CODE 4830-01-P