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Home » 2006 Issues » 71 FR (04/12/2006) » 06-3473. Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income; Correction

  06-3473. Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income; Correction  

  • Start Preamble

    AGENCY:

    Internal Revenue Service (IRS), Treasury.

    ACTION:

    Removal of temporary regulations.

    SUMMARY:

    This document contains a correction to a temporary regulation (TD 9191) that was published in the Federal Register on Friday, March 18, 2005 (70 FR 13100), relating to the time and manner of making section 163(d)94)(B) election to treat qualified dividend income as investment income.

    DATES:

    This correction is effective March 18, 2005.

    Start Further Info

    FOR FURTHER INFORMATION CONTACT:

    Amy Pfalzgraf, (202) 622-4950 (not a toll-free number).

    End Further Info End Preamble Start Supplemental Information

    SUPPLEMENTARY INFORMATION:

    Background

    The final regulation (TD 9191) that is the subject of this correction is under section 163 of the Internal Revenue Code.

    Need for Correction

    As published, TD 9191, contains an error that may prove to be misleading and is in need of clarification.

    Start List of Subjects

    List of Subjects in 26 CFR Part 1

    • Income taxes
    • Reporting and recordkeeping requirements
    End List of Subjects

    Correction of Publication

    Start Amendment Part

    Accordingly, 26 CFR part 1 is corrected by making the following correcting amendment:

    End Amendment Part Start Part

    PART 1—INCOME TAXES

    End Part Start Amendment Part

    Paragraph 1. The authority citation for part 1 continues to read as follows:

    End Amendment Part Start Authority

    Authority: 26 U.S.C. 7805 * * *

    End Authority
    [Removed]

    Section 1.163(d)-1T is removed.

    Start Signature

    Guy R. Traynor,

    Chief, Publications & Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedures & Administration).

    End Signature End Supplemental Information

    [FR Doc. 06-3473 Filed 4-11-06; 8:45 am]

    BILLING CODE 4830-01-P

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Document Information

Effective Date:
3/18/2005
Published:
04/12/2006
Department:
Internal Revenue Service
Entry Type:
Rule
Action:
Removal of temporary regulations.
Document Number:
06-3473
Dates:
This correction is effective March 18, 2005.
Pages:
18623-18623 (1 pages)
Docket Numbers:
TD 9191
RINs:
1545-BD16: Time and Manner of Section 163 Interest Equivalent Deduction Election
RIN Links:
https://www.federalregister.gov/regulations/1545-BD16/time-and-manner-of-section-163-interest-equivalent-deduction-election-
Topics:
Income taxes, Reporting and recordkeeping requirements
PDF File:
06-3473.pdf
CFR: (1)
26 CFR 1.163(d)-1T