Internal Revenue Service (IRS), Treasury.
This document contains corrections to final and temporary regulations (TD 9332) that were published in the Federal Register on Monday, June 25, 2007 (72 FR 34600) relating to the exclusion from gross income of income derived by certain foreign corporations engaged in the international operation of ships or aircraft.
The correction is effective August 13, 2007.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Patricia A. Bray, (202) 622-3880 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The final and temporary regulations that are the subject of this correction are under section 883 of the Internal Revenue Code.
Need for Correction
As published, final and temporary regulations (TD 9332) contain 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 Start Amendment Part
End Amendment Part
(h) * * *
(3) For further guidance, see the entry for § 1.883-1T(h)(3).
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. E7-15271 Filed 8-10-07; 8:45 am]
BILLING CODE 4830-01-P