Internal Revenue Service (IRS), Treasury.
This document contains a correction to final regulations (TD 9415), that were published in the Federal Register on Monday, July 14, 2008 (73 FR 40171). The final regulations relates to income that is associated with a residual interest in a Real Estate Mortgage Investment Conduit (REMIC) and that is allocated through certain entities to foreign persons who have invested in those entities.
This correction is effective on August 6, 2008.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Arturo Estrada, (202) 622-3900 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The final regulations (TD 9415) that is the subject of this correction is under section 1441 of the Internal Revenue Code.
Need for Correction
As published, TD 9415 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 301—PROCEDURE AND ADMINISTRATIONEnd Part Start Amendment Part
End Amendment Part Start Amendment Part
End Amendment Part
(f) Effective/applicability date. This section applies to payments made after December 31, 2000. Paragraphs (b)(5) and (d)(4) of this section apply to payments made after August 1, 2006.
Cynthia E. Grigsby,
Senior Federal Register Liaison Officer, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. E8-17954 Filed 8-5-08; 8:45 am]
BILLING CODE 4830-01-P