Credit for Carbon Oxide Sequestration; Correction
| Citation | 85 FR 39113 |
| Record Number | 2020-14033 |
| Published date | 30 June 2020 |
| Court | Internal Revenue Service |
Federal Register, Volume 85 Issue 126 (Tuesday, June 30, 2020)
[Federal Register Volume 85, Number 126 (Tuesday, June 30, 2020)]
[Proposed Rules]
[Page 39113]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-14033]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-112339-19]
RIN 1545-BP42
Credit for Carbon Oxide Sequestration; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to a notice of proposed rulemaking.
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SUMMARY: This document contains a correction to a notice of proposed
rulemaking that was published in the Federal Register on June 2, 2020.
The proposed regulations regarding the credit for carbon oxide
sequestration under section 45Q of the Internal Revenue Code (Code).
DATES: Written or electronic comments and requests for a public hearing
are still being accepted and must be received by August 3, 2020.
ADDRESSES: Send submissions to Internal Revenue Service, CC:PA: LPD:PR
(REG-112339-19), Room 5205, P.O. Box 7604, Ben Franklin Station,
Washington, DC 20044. Submission of comments electronically is strongly
suggested, as the ability to respond to mail may be delayed. It is
recommended that comments and requests for a public hearing be
submitted electronically via the Federal eRulemaking Portal at http://www.regulations.gov (IRS REG-112339-19).
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
Maggie Stehn of the Office of Associate Chief Counsel (Passthroughs &
Special Industries) at (202) 317-6853; concerning submissions of
comments and/or requests for a public hearing, Regina L. Johnson at
(202) 317-5177 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
The proposed regulations that are the subject of this correction
are under section 45Q of the Internal Revenue Code.
Need for Correction
As published, the notice of proposed rulemaking (REG-112339-19)
contains errors that needs to be corrected.
Correction of Publication
Accordingly, the notice of proposed rulemaking (REG-112339-19) that
was the subject of FR Doc.2020-11907, published at 85 FR 34050 (June 2,
2020), is corrected as follows:
1. On page 34058, third column, the ninth line of the fourth
paragraph, the language ``date the'' is corrected to read ``date of''.
2. On page 34061, first column, the sixth line from the bottom from
the first partial paragraph, the language ``three years'' is corrected
to read ``five years.''
3. On page 34062, first column, the eleventh through the twelfth
lines of the first full paragraph, the language ``section
45Q(f)(3)(B)'' is corrected to read ``new election''.
4. On page 34062, the first column, the fifth through the sixth
lines from the bottom of the last paragraph, the language ``after the
date of issuance of this proposed regulation'' is corrected to read
``after June 2, 2020.''.
5. On page 34062, second column, the thirteenth through the
fourteenth lines from the bottom of the first full paragraph, the
language ``before the date of issuance of this proposed regulation'' is
corrected to read ``before June 2, 2020''.
6. On page 34062, third column, the sixth line from the bottom of
the first full paragraph, the language ``F Federal'' is corrected to
read ``Federal''.
7. On page 34063, third column, the second line from the bottom of
the first full paragraph, the language ``serval'' is corrected to read
``several''.
Martin V. Franks,
Branch Chief, Publications and Regulations Branch, Legal Processing
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2020-14033 Filed 6-29-20; 8:45 am]
BILLING CODE 4830-01-P
