[Federal Register Volume 63, Number 52 (Wednesday, March 18, 1998)]
[Rules and Regulations]
[Page 13124]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-6927]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[TD 8739]
RIN 1545-AV09


IRS Adoption Taxpayer Identification Numbers; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final and temporary regulations.

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SUMMARY: This document contains corrections to Treasury Decision 8739, 
which was published in the Federal Register on Monday, November 24, 
1997 (62 FR 62518) relating to taxpayer identifying numbers.

DATES: This correction is effective November 24, 1997.

FOR FURTHER INFORMATION CONTACT: Michael L. Gompertz, (202) 622-4910 
(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final and temporary regulations that are the subject of these 
corrections are under section 6109 of the Internal Revenue Code.

Need for Correction

    As published, TD 8739 contains errors which may prove to be 
misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of the final and temporary regulations 
(TD 8739), which was the subject of FR Doc. 97-30550, is corrected as 
follows:


Sec. 301.6109-1  [Corrected]

    1. On page 62520, column 2, Sec. 301.6109-1(h)(2)(iii), line 1, the 
language ``(iii) Paragraphs (a)(1)(i), (a)(1)(ii)(A),'' is corrected to 
read ``(iii) Paragraphs (a)(1)(i), (a)(1)(ii) introductory text, 
(a)(1)(ii)(A),''. On the last two lines of the paragraph, the language 
``(a)(1)(ii) introductory text, and (a)(1)(ii)(A) and (B).'' is 
corrected to read ``(a)(1)(ii) introductory text, (a)(1)(ii)(A) and 
(a)(1)(ii)(B).''.


Sec. 301.6109-1T  [Corrected]

    2. On page 62520, column 3, Sec. 301.6109-1T(h), the last three 
lines of the paragraph, the language ``further guidance prior to 
November 24, 1997, see Sec. 301.6109-1(a)(1)(i), (a)(1)(ii)(A) and 
(a)(1)(ii)(B).'' is corrected to read ``guidance applicable prior to 
November 25, 1997, see Sec. 301.6109-1(a)(1)(i), (a)(1)(ii) 
introductory text, (a)(1)(ii)(A) and (a)(1)(ii)(B).''.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 98-6927 Filed 3-17-98; 8:45 am]
BILLING CODE 4830-01-U