05-19779. Source of Income From Certain Space and Ocean Activities; Source of Communications Income; Correction  

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    AGENCY:

    Internal Revenue Service (IRS), Treasury.

    ACTION:

    Correction to notice of proposed rulemaking.

    SUMMARY:

    This document corrects the notice of proposed rulemaking (REG-106030-98) that was published in the Federal Register on Monday, September 19, 2005 (70 FR 54859) under section 863(d) governing the source of income from certain space and ocean activities.

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    FOR FURTHER INFORMATION CONTACT:

    Edward R. Barret, (202) 622-3880 (not a toll-free number).

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    SUPPLEMENTARY INFORMATION:

    Background

    The notice of proposed rulemaking (REG-106030-98) that is the subject of this correction is under section 863(d) of the Internal Revenue Code.

    Need for Correction

    As published, REG-106030-98 contains an error that may prove to be misleading and is in need of clarification.

    Correction of Publication

    Accordingly, the notice of proposed rulemaking (REG-106030-98), that was the subject of FR Doc. 05-18265, is corrected as follows:

    [Corrected]

    On page 54875, column 3, § 1.863-9, paragraph (e), line 2, the language “communications income. Income” is Start Printed Page 57808corrected to read “communications income. The source of income”.

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    Cynthia Grigsby,

    Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

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    [FR Doc. 05-19779 Filed 10-3-05; 8:45 am]

    BILLING CODE 4830-01-P

Document Information

Comments Received:
0 Comments
Published:
10/04/2005
Department:
Internal Revenue Service
Entry Type:
Proposed Rule
Action:
Correction to notice of proposed rulemaking.
Document Number:
05-19779
Pages:
57807-57808 (2 pages)
Docket Numbers:
REG-106030-98
RINs:
1545-AW50: Source of Income for Space and Certain Ocean Activities and for International Communications Income
RIN Links:
https://www.federalregister.gov/regulations/1545-AW50/source-of-income-for-space-and-certain-ocean-activities-and-for-international-communications-income
PDF File:
05-19779.pdf