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DEPARTMENT OF THE TREASURY 1. On page 4319, column 2, in the Corporate Estimated Tax; Correction
preamble under the paragraph heading
Internal Revenue Service FOR FURTHER INFORMATION CONTACT, line AGENCY: Internal Revenue Service (IRS),
4, the language, ‘‘Sonya Cruse, (202) Treasury.
26 CFR Part 1 622–4693 (not toll-’’ is corrected to read ACTION: Correction to notice of public
‘‘Treena Garrett, (202) 622–7180 (not hearing cancellation on proposed
[REG–138879–05] rulemaking.
toll-’’.
RIN 1545–BE87 2. On page 4319, column 3, in the SUMMARY: This document contains a
preamble under the paragraph heading correction to a cancellation of public
Treatment of Excess Loss Accounts; ‘‘Special Analysis’’, line 15, the hearing notice which was published in
Correction the Federal Register on Friday, March 3,
language, ‘‘business, Moreover, the
AGENCY: Internal Revenue Service (IRS), number of’’ is corrected to read 2006 (71 FR 10940) relating to corporate
Treasury. ‘‘businesses. Moreover, the number of’’. estimated taxes.
ACTION: Correction to notice of proposed 3. On page 4320, column 1, under the FOR FURTHER INFORMATION CONTACT:
rulemaking by cross-reference to paragraph heading ‘‘PART 1—INCOME Pamela Fuller, (202) 622–4910 (not a
temporary regulations. TAXES’’, Par. 2., item 3, the language, toll-free number).
‘‘3. Revising the paragraph heading for SUPPLEMENTARY INFORMATION:
SUMMARY: This document contains
paragraph (h).’’ is removed. Background
corrections to a notice of proposed
rulemaking by cross-reference to 4. On page 4320, column 1, under the The proposed regulation that is the
temporary regulations that was paragraph heading ‘‘PART 1—INCOME subject of this correction is under
published in the Federal Register on TAXES’’, Par. 2., item 5, the language, sections 6425 and 6655 of the Internal
Thursday, January 26, 2006 (71 FR ‘‘5. Adding new paragraph (h)(3).’’ is Revenue Code.
4319). These regulations provide corrected to read ‘‘5. Adding a new
guidance under section 1502 that sentence at the end of paragraph Need for Correction
governs certain basis determinations (h)(3).’’. As published, the proposed regulation
and adjustments of subsidiary stock in (REG–107722–00) contains an error that
certain transactions involving members § 1.1502–19 [Corrected] may prove to be misleading and is in
of a consolidated group. 4. On page 4320, column 1, the need of clarification.
FOR FURTHER INFORMATION CONTACT: section heading, ‘‘§ 1.1502–19 Excess Correction of Publication
Theresa M. Kolish, (202) 622–7530 (not Loss Accounts.’’ is corrected to read
a toll-free number). ‘‘§ 1.1502–19 Excess loss accounts.’’. Accordingly, the publication of the
SUPPLEMENTARY INFORMATION:
cancellation of notice of public hearing
5. On page 4320, column 1, under the on proposed rulemaking (REG–107722–
Background heading ‘‘BILLING CODE’’, the 00), which was the subject of FR Doc.
language,‘‘4820–01–P’’ is corrected to E6–3062, is corrected as follows:
The notice of proposed rulemaking by
read ‘‘4830–01–P’’. On page 10940, column 1, in the
cross-reference to temporary regulations
(REG–138879–05) that is the subject of Guy R. Traynor, preamble under the section caption
these corrections is under section 1502 SUMMARY, the paragraph is corrected to
Chief, Publications and Regulations Branch,
of the Internal Revenue Code. read as follows:
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration). SUMMARY: The public hearing
Need for Correction cancellation notice published in the
[FR Doc. 06–2535 Filed 3–16–06; 8:45 am]
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