Income taxes: Qualified dividend income; time and manner of making election to treat as investment income; cross-reference Correction,

[Federal Register: August 23, 2004 (Volume 69, Number 162)]

[Corrections]

[Page 51889]

From the Federal Register Online via GPO Access [wais.access.gpo.gov]

[DOCID:fr23au04-95]

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