Income taxes: Active trade or business requirement section 355 guidance; correction,

[Federal Register: June 19, 2007 (Volume 72, Number 117)]

[CORRECTIONS]

[Page 33805]

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

[DOCID:fr19jn07-109]

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-123365-03]

RIN 1545-BC94

Guidance Regarding the Active Trade or Business Requirement under Section 355(b)

Correction

In proposed rule document 07-2269 beginning on page 26012 in the issue of Tuesday, May 8, 2007, make the following corrections:

1. On page 26016, in the third column, in the first paragraph, in the next to last line, ````solely in'' should read ```solely in''.

2. On page 26020, in the third column, in the first paragraph, in the next to last line, ``moot'' should read ``boot''.

   Sec. 1.355-3 [Corrected]

3. On page 26033, in the second column, in Sec. 1.355-3(d)(2), in Example 24, in the second line, ``Example 23'' should read ``Example 23''.

4. On page 26034, in the first column, in the same section, in Example 29, in the third line, ``Example 28'' should read ``Example 28''.

   [FR Doc. C7-2269 Filed 6-18-07; 8:45 am]

   BILLING CODE 1505-01-D