C7-2269. Guidance Regarding the Active Trade or Business Requirement under Section 355(b)

[Federal Register Volume 72, Number 117 (Tuesday, June 19, 2007)]
[Corrections]
[Page 33805]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: C7-2269]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-123365-03]
RIN 1545-BC94


Guidance Regarding the Active Trade or Business Requirement under 
Section 355(b)

Correction

    In proposed rule document 07-2269 beginning on page 26012 in the 
issue of Tuesday, May 8, 2007, make the following corrections:
    1. On page 26016, in the third column, in the first paragraph, in 
the next to last line, ````solely in'' should read ```solely in''.
    2. On page 26020, in the third column, in the first paragraph, in 
the next to last line, ``moot'' should read ``boot''.


Sec.  1.355-3  [Corrected]

    3. On page 26033, in the second column, in Sec.  1.355-3(d)(2), in 
Example 24, in the second line, ``Example 23'' should read ``Example 
23''.
    4. On page 26034, in the first column, in the same section, in 
Example 29, in the third line, ``Example 28'' should read ``Example 
28''.

[FR Doc. C7-2269 Filed 6-18-07; 8:45 am]
BILLING CODE 1505-01-D