Income taxes: Correction,

[Federal Register: March 21, 2001 (Volume 66, Number 55)]

[CORRECTIONS]

[Page 15945]

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

[DOCID:fr21mr01-132]

[[Page 15945]]

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-104683-00]

RIN 1545-AX88

Application of Section 904 to Income Subject to Separate Limitations and Computation of Deemed-Paid Credit Under Section 902

Correction

In proposed rule document 00-32478beginning on page 319 in the issue of Wednesday, January 3, 2001, make the following corrections:

PART 1--INCOME TAX; TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 1953

[Corrected]

1. On page 324, in the third column, in Paragraph 1., in the fourth line, `` ``1.094-4 through 1.904-7'' '' should read `` ``1.904-4 through 1.904-7'' ''.

2. On same page, in the same column, in the next to last sentence, ``26 U.S.C. 902(d)(5)'' should read ``26 U.S.C. 904(d)(5)''.

3. On page 325, in the first column, in the first and second lines, ``26 U.S.C. 902(d)(5). * * *'' should read ``26 U.S.C. 904(d)(5). * * *''.

4. On page 331, in the third column, in paragraph (ii) of Example 1, in the third and fourth lines, remove the phrase ``foreign source:''.

5. On page 334, in the first column, in Par. 9., the first paragraph should read as follows:

Par. 9. Section 1.904(b)-2 is revised to read as follows:

Sec. 1.904(b)-2 Special rules for application of section 904(b) to alternative minimum tax foreign tax credit.

[FR Doc. C0-32478Filed3-20-01; 8:45 am]

BILLING CODE 1505-01-D