Procedure and administration: Reportable transactions; disclosure by material advisors; American Jobs Creation Act modifications Correction,
[Federal Register: December 4, 2006 (Volume 71, Number 232)]
[Proposed Rules]
[Page 70335-70336]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr04de06-22]
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[REG-103039-05]
RIN 1545-BE26
AJCA Modifications to the Section 6111 Regulations; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to notice of proposed rulemaking by cross-reference to temporary regulations.
SUMMARY: This document contains a correction to notice of proposed rulemaking by cross-reference to temporary regulations that were published in the Federal Register on Thursday, November 2, 2006 (71 FR 64496) relating to the disclosure of reportable transactions by material advisors.
FOR FURTHER INFORMATION CONTACT: Tara P. Volungis or Charles Wien, 202- 622-3070 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking by cross-reference to temporary regulations (REG-103039-05) that is the subject of this correction is under sections 6111 and 6112 of the Internal Revenue Code.
Need for Correction
As published, the notice of proposed rulemaking by cross-reference to temporary regulations (REG-103039-05) contains an error that may prove to be misleading and is in need of clarification.
Correction of Publication
Accordingly, the notice of proposed rulemaking by cross-reference to temporary regulations (REG-103039-05) that was the subject of FR Doc. E6-18321 is corrected as follows:
Sec. 301.6111-3 [Corrected]
On page 64499, column 1, Sec. 301.6111-3(b)(2)(ii)(B), first paragraph
[[Page 70336]]
of the column, lines 4 and 5, the language ``disclosure of the tax structure or tax aspects of the transaction is limited in'' is corrected to read ``disclosure of the tax treatment or tax structure of the transaction is limited in''.
La Nita VanDyke, Branch Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration). [FR Doc. E6-20382 Filed 12-1-06; 8:45 am]
BILLING CODE 4830-01-P
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