05-19779. Source of Income From Certain Space and Ocean Activities; Source of Communications Income; Correction
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Start Preamble
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.
Start Further InfoFOR FURTHER INFORMATION CONTACT:
Edward R. Barret, (202) 622-3880 (not a toll-free number).
End Further Info End Preamble Start Supplemental InformationSUPPLEMENTARY 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”.
Cynthia Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[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