95-24781. Definition of Qualified Electric Vehicle, and Recapture Rules for Qualified Electric Vehicles, Qualified Clean-fuel Vehicle Property, and Qualified Clean-fuel Vehicle Refueling Property; Correction

[Federal Register Volume 60, Number 193 (Thursday, October 5, 1995)]
[Rules and Regulations]
[Page 52077]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-24781]



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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[T.D. 8606]
RIN 1545-AR23


Definition of Qualified Electric Vehicle, and Recapture Rules for 
Qualified Electric Vehicles, Qualified Clean-fuel Vehicle Property, and 
Qualified Clean-fuel Vehicle Refueling Property; Correction

AGENCY: Internal Revenue Service, Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains a correction to final regulations, 
Treasury Decision 8606, which was published in the Federal Register on 
Thursday, August 3, 1995 (60 FR 39649). The final regulations are on 
the definition of a qualified electric vehicle, the recapture of any 
credit allowable for a qualified electric vehicle, and the recapture of 
any deduction allowable for qualified clean-fuel vehicle refueling 
property.

EFFECTIVE DATE: August 3, 1995.

FOR FURTHER INFORMATION CONTACT: Joanne E. Johnson at [phone] 
(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of this correction are 
under sections 30 and 179A of the Internal Revenue Code.

Need for Correction

    As published, T.D. 8606 contains an error which may prove to be 
misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of the final regulation (T.D. 8606), 
which was the subject of FR Doc. 95-19028, is corrected as follows:
    On page 39649, column 1, in the heading, the language ``RIN 1545-
AR64'' is corrected to read ``RIN 1545-AR23''.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 95-24781 Filed 10-4-95; 8:45 am]
BILLING CODE 4830-01-P