C4-17797. Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income

[Federal Register Volume 69, Number 162 (Monday, August 23, 2004)]
[Corrections]
[Page 51889]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: C4-17797]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-171386-03]
RIN 1545-BD16


Time and Manner of Making Section 163(d)(4)(B) Election To Treat 
Qualified Dividend Income as Investment Income

Correction

    In proposed rule document 04-17797 beginning on page 47395 in the 
issue of Thursday, August 5, 2004 make the following correction:
    On page 47395, in the third column, the subject heading is 
corrected to read as set forth above.

[FR Doc. C4-17797 Filed 8-20-04; 8:45 am]
BILLING CODE 1505-01-D