Income taxes: Computer software; cross-reference; hearing Correction,
[Federal Register: June 29, 2006 (Volume 71, Number 125)]
[Proposed Rules]
[Page 37019]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr29jn06-16]
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-111578-06]
RIN 1545-BF56
Computer Software Under Section 199(c)(5)(B); Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to notice of proposed rulemaking by cross-reference to temporary regulations.
SUMMARY: This document corrects a notice of proposed rulemaking by cross-reference to temporary regulations (REG-111578-06) that was published in the Federal Register on Thursday, June 1, 2006 (71 FR 31128). The document contains temporary regulations concerning the application of section 199 of the Internal Revenue Code, which provides a deduction for income attributable to domestic production activities, to certain transactions involving computer software.
FOR FURTHER INFORMATION CONTACT: Paul Handleman or Lauren Ross Taylor, (202) 622-3040 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking by cross-reference to temporary regulations (REG-111578-06) that is the subject of this correction is under section 199 of the Internal Revenue Code.
Need for Correction
As published, REG-111578-06 contains an error that may prove to be misleading and is in need of clarification.
Correction of Publication
Accordingly, the notice of proposed rulemaking by cross-reference to temporary regulations (REG-111578-06), that was the subject of FR Doc. 06-4827, is corrected as follows:
On page 31129, column 1, in the signature block, the language ``Mark E. Mathews,'' is corrected to read ``Mark E. Matthews, ''.
Guy R. Traynor, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. E6-10250 Filed 6-28-06; 8:45 am]
BILLING CODE 4830-01-P
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