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Start Preamble
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Correction notice.
SUMMARY:
This document corrects a notice of proposed rulemaking (REG-109367-06) that was published in the Federal Register on Monday, August 7, 2006 (71 FR 44600) clarifying the circumstances in which accounts or notes receivable are “acquired * * * for services rendered” within the meaning of section 1221(a)(4) of the Internal Revenue Code.
Start Further InfoFOR FURTHER INFORMATION CONTACT:
K. Scott Brown (202) 622-7454 (not a toll-free number).
End Further Info End Preamble Start Supplemental InformationSUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking (REG-109367-06) that is the subject of this correction is under section 1221 of the Internal Revenue Code.
Need for Correction
As published, REG-109367-06 contains an error that may prove to be misleading and is in need of clarification.
Correction of Publication
Accordingly, the publication of the proposed regulations (REG-109367-06) which was the subject of FR Doc. E6-12789, is corrected as follows:
1. On page 44600, column 1, in the preamble, under the caption FOR FURTHER INFORMATION CONTACT, line 2, the language “Scott Brown (202) 622-3920 (not a toll-” is corrected to read “Scott Brown (202) 622-7454 (not a toll-”.
Start SignatureGuy Traynor,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. E6-14003 Filed 8-23-06; 8:45 am]
BILLING CODE 4830-01-P
Document Information
- Comments Received:
- 0 Comments
- Published:
- 08/24/2006
- Department:
- Internal Revenue Service
- Entry Type:
- Proposed Rule
- Action:
- Correction notice.
- Document Number:
- E6-14003
- Pages:
- 50007-50007 (1 pages)
- Docket Numbers:
- REG-109367-06
- RINs:
- 1545-BF52: Section 1221(a)(4) Capital Asset Exclusion for Accounts and Notes Receivable
- RIN Links:
- https://www.federalregister.gov/regulations/1545-BF52/section-1221-a-4-capital-asset-exclusion-for-accounts-and-notes-receivable
- PDF File:
- e6-14003.pdf
- CFR: (1)
- 26 CFR 1