[Federal Register Volume 65, Number 57 (Thursday, March 23, 2000)]
[Rules and Regulations]
[Page 15547]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-5240]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8864]
RIN 1545-AV87; 1545-AT97


Substantiation of Business Expenses; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This correction relates to final regulations which were 
published on Wednesday, January 26, 2000 (65 FR 4121), relating to 
certain business expenses under section 274 of the Internal Revenue 
Code affecting individuals and other taxpayers who claim or reimburse 
certain business expenses.

DATES: This correction is effective January 26, 2000.

FOR FURTHER INFORMATION CONTACT: Edwin B. Cleverdon at (202) 622-4920 
(not a toll-free call).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of this correction are 
under section 274 of the Internal Revenue Code.

Need for Correction

    As published, the final regulations (TD 8864) contain an omission 
in need of correction.

Correction of Publication

    Accordingly, the publication of the final regulations in TD 8864, 
which were the subject of FR Doc. 00-1382, is corrected as follows:


Sec. 1.274-5  [Corrected]

    1. On page 4123, column 1, in Sec. 1.274-5(c), add paragraphs 
(c)(3) through (7) to read as follows:


Sec. 1.274-5  Substantiation requirements.

* * * * *
    (c) * * *
    (3) through (7) [Reserved]. For further guidance, see Sec. 1.274-
5T(c)(3) through (7).
* * * * *

Dale D. Goode,
Federal Register Liaison, Assistant Chief Counsel (Corporate).
[FR Doc. 00-5240 Filed 3-22-00; 8:45 am]
BILLING CODE 4830-01-P