-
Start Preamble
Start Printed Page 16143
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Correction to final regulations.
SUMMARY:
This document contains corrections to final regulations which were published in the Federal Register on Monday, February 7, 2000 (65 FR 5771), clarifying when the travel and tour activities of tax-exempt organizations are substantially related to the purposes of which exemptions was granted.
DATES:
This correction is effective February 7, 2000.
Start Further InfoFOR FURTHER INFORMATION CONTACT:
Robin Ehrenberg at (202) 622-6080 (not a toll-free number).
End Further Info End Preamble Start Supplemental InformationSUPPLEMENTARY INFORMATION:
Background
The final regulations that are the subject of these corrections are under section 513 of the Internal Revenue Code.
Need for Correction
As published, the final regulations (TD 8874) contain errors that may prove to be misleading and are in need of clarification.
Correction of Publication
Start Amendment PartAccordingly, the publication of the final regulations (TD 8874), which were the subject of FR Doc. 00-2154, is corrected as follows:
End Amendment Part Start Amendment Part1. On page 5772, in the first column, under the caption “Background”, in the last line of the first paragraph, the language, “circumstances test in four situations” is corrected to read “circumstances test”.
End Amendment Part[Corrected]2. On page 5774, third column, in § 1.513-7(b) Example 7, line 10, the language, “contribution to W of q dollars. Each year, W” is corrected to read “contribution to W of $q. Each year, W”.
End Amendment Part Start SignatureDale D. Goode,
Federal Register Liaison, Assistant Chief Counsel (Corporate).
[FR Doc. 00-5248 Filed 3-24-00; 8:45 am]
BILLING CODE 4830-01-P
Document Information
- Effective Date:
- 2/7/2000
- Published:
- 03/27/2000
- Department:
- Internal Revenue Service
- Entry Type:
- Rule
- Action:
- Correction to final regulations.
- Document Number:
- 00-5248
- Dates:
- This correction is effective February 7, 2000.
- Pages:
- 16143-16143 (1 pages)
- Docket Numbers:
- TD 8874
- RINs:
- 1545-AW10: Travel and Tour Activity of Tax-Exempt Organization
- RIN Links:
- https://www.federalregister.gov/regulations/1545-AW10/travel-and-tour-activity-of-tax-exempt-organization
- PDF File:
- 00-5248.pdf