This PDF is the current document as it appeared on Public Inspection on 04/15/2015 at 08:45 am.
Internal Revenue Service (IRS), Treasury.
Final and temporary regulations; correction.
This document contains corrections to final and temporary regulations (TD 9713) that were published in the Federal Register on March 13, 2015 (80 FR 13233). The final regulations are relating to information reporting by brokers for bond premium and acquisition premium.
This correction is effective on April 16, 2015 and applicable beginning March 13, 2015.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Pamela Lew at (202) 317-7053 (not a toll free number).End Further Info End Preamble Start Supplemental Information
The final and temporary regulations (TD 9713) that are the subject of this correction is under section 6045 of the Internal Revenue Code.
Need for Correction
As published, the final and temporary regulations (TD 9713) contains errors that may prove to be misleading and are in need of clarification.
Correction of Publication
Accordingly, the final and temporary regulations (TD 9713), that are the Start Printed Page 20414subject of FR Doc. 2015-05648, are corrected as follows:Start Amendment Part
1. On page 13234, in the preamble, the first column, the twenty-sixth line from the top of the column, the language “customer has not make the election. The” is corrected to read “customer has not made the election. The”.End Amendment Part Start Amendment Part
2. On page 13235, in the preamble, the first column, the fifth line from the bottom of the column, the language “for income and basis. Under section” is corrected to read “for income and basis. Under § ”.End Amendment Part Start Signature
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2015-08746 Filed 4-15-15; 8:45 am]
BILLING CODE 4830-01-P