Legal Status
Legal Status
Proposed Rule
Farmer and Fisherman Income Averaging; Correction
A Proposed Rule by the Internal Revenue Service on
Document Details
Information about this document as published in the Federal Register.
- Printed version:
- Publication Date:
- 09/05/2008
- Agencies:
- Internal Revenue Service
- Document Type:
- Proposed Rule
- Document Citation:
- 73 FR 51747
- Page:
- 51747 (1 page)
- CFR:
- 26 CFR 1
- Agency/Docket Number:
- REG-161695-04
- RIN:
- 1545-BE23
- Document Number:
- E8-20552
Document Details
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Published Document
This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Correction to notice of proposed rulemaking by cross-reference to temporary regulations.
SUMMARY:
This document corrects a notice of proposed rulemaking by cross-reference to temporary regulations (REG-161695-04) that was published in the Federal Register on Tuesday, July 22, 2008 (73 FR 42538) relating to the averaging of farm and fishing income in computing income tax liability.
Start Further InfoFOR FURTHER INFORMATION CONTACT:
Amy Pfalzgraf, (202) 622-4960 (not a toll-free number).
End Further Info End Preamble Start Supplemental InformationSUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking by cross-reference to temporary regulations (REG-161695-04) that is the subject of this correction is under section 1301 of the Internal Revenue Code.
Need for Correction
As published, REG-161695-04 contains an error that may prove to be misleading and is in need of clarification.
Correction of Publication
Accordingly, the publication of the proposed rulemaking by cross-reference to temporary regulations (REG-161695-04), which was the subject of FR Doc. E8-16664, is corrected as follows:
On page 42538, column 2, in the preamble, under the caption “For Further Information Contact”, line 2, the language “Amy Pfalzgraf, (202) 622-4950 (not a“ is corrected to read “Amy Pfalzgraf (202) 622-4960 (not a“.
Start SignatureLaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. E8-20552 Filed 9-4-08; 8:45 am]
BILLING CODE 4830-01-P