Income taxes: Correction,
[Federal Register: November 19, 1998 (Volume 63, Number 223)]
[Rules and Regulations]
[Page 64187]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr19no98-10]
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 8784]
RIN 1545-AV89
Substantiation of Business Expenses--Use of Mileage Allowances to Substantiate Automobile Expenses; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to temporary regulations.
SUMMARY: This document contains a correction to Treasury Decision 8784, which was published in the Federal Register on Thursday, October 1, 1998 (63 FR 52600) relating to the use of mileage allowances to substantiate automobile business expenses.
DATES: This correction is effective October 1, 1998.
FOR FURTHER INFORMATION CONTACT: Donna Crisalli, (202) 622-4920 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The temporary regulations that are the subject of this correction are under section 274 of the Internal Revenue Code.
Need for Correction
As published, TD 8784 contains an error which may prove to be misleading and is in need of clarification.
Correction of Publication
Accordingly, the publication of the temporary regulations (TD 8784), which were the subject of FR Doc. 98-26226, is corrected as follows:
Sec. 1.274(d) -1T [Corrected]
On page 52601, column 1, Sec. 1.274(d)-1T(a)(1) and (2), the last line of the paragraph, the language ``guidance, see Sec. 1.274(d)- 1(a)(1).'' is corrected to read ``guidance, see Sec. 1.274(d)-1(a)(1) and (2).''. Cynthia E. Grigsby, Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 98-30875Filed11-18-98; 8:45 am]
BILLING CODE 4830-01-P
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