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Home » 2004 Issues » 69 FR (08/13/2004) » 04-18561. Transfers to Provide for Satisfaction of Contested Liabilities; Correction

  04-18561. Transfers to Provide for Satisfaction of Contested Liabilities; Correction  

  • 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 Info

    FOR FURTHER INFORMATION CONTACT:

    Norma Rotunno, (202) 622-7900(not a toll-free number).

    End Further Info End Preamble Start Supplemental Information

    SUPPLEMENTARY 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 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 in part as follows:

    End Amendment Part Start Authority

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

    End Authority Start Amendment Part

    Par. 2. Section 1.461-2T is removed.

    End Amendment Part Start Signature

    LaNita Van Dyke,

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

    End Signature End Supplemental Information

    [FR Doc. 04-18561 Filed 8-12-04; 8:45 am]

    BILLING CODE 4830-01-P

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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