Z8-4466. Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property
[Federal Register Volume 73, Number 73 (Tuesday, April 15, 2008)]
[Corrections]
[Page 20367]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: Z8-4466]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-168745-03]
RIN 1545-BE18
Guidance Regarding Deduction and Capitalization of Expenditures
Related to Tangible Property
Correction
In proposed rule document E8-4466 beginning on page 12838 in the
issue of Monday, March 10, 2008, make the following corrections:
Sec. 1.263(a)-3 [Corrected]
1. On page 12857, in the second column, in Sec. 1.263(a)-
3(d)(2)(iii)(B)(1), in the first line, ``(B) Plant property--(1)''
should read ``(B) Plant property--(1)''.
2. On the same page, in the same column, in Sec. 1.263(a)-
3(d)(2)(iii)(B)(2), in the first line, ``(2)'' should read ``(2)''.
[FR Doc. Z8-4466 Filed 4-14-08; 8:45 am]
BILLING CODE 1505-01-D
Document Information
- Published:
- 04/15/2008
- Department:
- Internal Revenue Service
- Entry Type:
- Correction
- Document Number:
- Z8-4466
- Pages:
- 20367-20367 (1 pages)
- Docket Numbers:
- REG-168745-03
- RINs:
- 1545-BE18: Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property
- RIN Links:
- https://www.federalregister.gov/regulations/1545-BE18/guidance-regarding-deduction-and-capitalization-of-expenditures-related-to-tangible-property
- PDF File:
-
z8-4466.pdf
- CFR: (1)
- 26 CFR 1.263(a)-3