Income taxes: Partnerships and their partners; sale of qualified small business stock; gain deferral Correction,

[Federal Register: August 12, 2004 (Volume 69, Number 155)]

[CORRECTIONS]

[Page 49957]

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

[DOCID:fr12au04-117]

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-150562-03]

RIN 1545-BC67

Section 1045 Application to Partnerships

Correction

In proposed rule document 04-15964 beginning on page 42370 in the issue of Thursday, July 15, 2004, make the following correction:

Sec. 1.1045-1 [Corrected]

1. On page 42376, in the third column, in paragraph (f), in the last line, ``Sec. 601.601(d)(2)(ii)(b)'' should read, ``Sec. 601.601(d)(2)(ii)(b)''.

2. On page 42377, in the second column, in Example 5., in the third line, ``Example 4'' should read, ``Example 4''.

3. On the same page, in the second column, in Example 7., in the fourth line, ``Example 4'' should read, ``Example 4''.

[FR Doc. C4-15964 Filed 8-11-04; 8:45 am]

BILLING CODE 1505-01-D