Internal Revenue Service (IRS), Treasury.
This document contains a correction to final regulations (TD 9512) that were published in the Federal Register on Thursday, December 23, 2010 (75 FR 80697) relating to deductions for contributions to trusts maintained for decommissioning nuclear power plants.
This correction is effective on January 21, 2011, and is applicable on December 23, 2010.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Patrick S. Kirwan, (202) 622-3110 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The final regulations (TD 9512) that are the subject of this document are under section 468A of the Internal Revenue Code.
Need for Correction
As published, the final regulations (TD 9512) 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 Publication
Accordingly, 26 CFR part 1 is corrected by making the following correcting amendment:Start Part
PART 1—INCOME TAXESEnd Part Start Amendment Part
End Amendment Part Start Amendment Part
End Amendment Part
(e) * * *
(3) * * *
* * * Pursuant to paragraph (e)(1)(iii) of this section, Y must file a request for a revised schedule of ruling amounts by March 15 of year 7.
LaNita Van Dyke,
Branch Chief, Publications and Regulations, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2011-1215 Filed 1-20-11; 8:45 am]
BILLING CODE 4830-01-P