Internal Revenue Service (IRS), Treasury.
Correction to final regulations.
This document contains a correction to final regulations (TD 9495) that were published in the
This correction is effective on August 25, 2010, and is applicable on July 30, 2010.
Zoran Stojanovic, (202) 622–3980 (not a toll-free number).
The final regulations (TD 9495) that are the subject of this document are under section 1397E of the Internal Revenue Code.
As published, the final regulations (TD 9495) contain an error that may prove to be misleading and is in need of clarification.