-
Start Preamble
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Correcting amendment.
SUMMARY:
This document contains corrections to final regulations (TD 9140), which was published in the Federal Register on July 20, 2004 (69 FR 43302). The document contains final regulations relating to transfers of money or other property to provide for the satisfaction of contested liabilities.
DATES:
This correction is effective on July 20, 2004.
Start Further InfoFOR FURTHER INFORMATION CONTACT:
Norma Rotunno, (202) 622-7900(not a toll-free number).
End Further Info End Preamble Start Supplemental InformationSUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 9140) that is the subject of this correction are under section 461 of the Internal Revenue Code.
Need for Correction
As published, (TD 9140) contains an error that may prove to be misleading and is in need of clarification.
Start List of SubjectsList of Subjects in 26 CFR Part 1
- Income taxes
- Reporting and recordkeeping requirements
Correction of Publication
Start Amendment PartAccordingly, 26 CFR part 1 is corrected by making the following correcting amendment:
End Amendment Part Start PartPART 1—INCOME TAXES
End Part Start Amendment PartParagraph 1. The authority citation for part 1 continues to read in part as follows:
End Amendment Part Start Amendment PartPar. 2. Section 1.461-2T is removed.
End Amendment Part Start SignatureLaNita Van Dyke,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 04-18561 Filed 8-12-04; 8:45 am]
BILLING CODE 4830-01-P
Document Information
- Effective Date:
- 7/20/2004
- Published:
- 08/13/2004
- Department:
- Internal Revenue Service
- Entry Type:
- Rule
- Action:
- Correcting amendment.
- Document Number:
- 04-18561
- Dates:
- This correction is effective on July 20, 2004.
- Pages:
- 50069-50069 (1 pages)
- Docket Numbers:
- TD 9140
- RINs:
- 1545-BA90: Transfer of Notes or Stock To Provide for Satisfaction of Contested Liabilities
- RIN Links:
- https://www.federalregister.gov/regulations/1545-BA90/transfer-of-notes-or-stock-to-provide-for-satisfaction-of-contested-liabilities
- Topics:
- Income taxes, Reporting and recordkeeping requirements
- PDF File:
- 04-18561.pdf
- CFR: (1)
- 26 CFR 1