Internal Revenue Service (IRS), Treasury.
Correction to final regulations.
This document contains corrections to final regulations (TD 9460) that were published in the Federal Register on Wednesday, September 9, 2009 (74 FR 46347) regarding petitions filed with the United States Tax Court for declaratory judgments with respect to the valuation of gifts.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Juli Ro Kim or George Masnik, (202) 622-3090 (not a toll free number).End Further Info End Preamble Start Supplemental Information
The final regulations (TD 9460) that are the subject of these corrections are under section 7477 of the Internal Revenue Code.
Need for Correction
As published, the final regulations (TD 9460) contain errors that may prove to be misleading and are in need of clarification.
Correction of Publication
Accordingly, the final regulations (TD 9460), that are the subject of FR Doc. E9-21458, are corrected as follows:
1. On page 46347, in the preamble, column 1, under the caption “For Further Information Contact”, line 1, the language “Deborah S. Ryan” is corrected to read “Juli Ro Kim”.
2. On page 46347, in the preamble, column 3, under the paragraph heading “Drafting Information”, line 2, the language “regulations are Deborah Ryan and Juli” is corrected to read “regulations are George Masnik and Juli”.Start Signature
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. E9-25739 Filed 10-26-09; 8:45 am]
BILLING CODE 4830-01-P