[Federal Register Volume 65, Number 65 (Tuesday, April 4, 2000)]
[Proposed Rules]
[Page 17617]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-7918]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-103736-00]
RIN 1545-AX79


Requirement to Maintain List of Investors in Potentially Abusive 
Tax Shelters; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to cross-reference notice of proposed rulemaking and 
notice of public hearing.

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SUMMARY: This document contains a correction to a cross-reference 
notice of proposed rulemaking and notice of public hearing which were 
published in the Federal Register on Thursday, March 2, 2000 (65 FR 
11271), relating to the maintenance of lists of potentially abusive tax 
shelters described in section 6112.

FOR FURTHER INFORMATION CONTACT: Guy Traynor at (202) 622-7180.

SUPPLEMENTARY INFORMATION:

Background

    The regulations that are subject to this correction are under 
section 6112 of the Internal Revenue Code.

Need for Correction

    As published, the regulations [REG-103736-00] contain an error in 
the preamble that may prove to be misleading and is in need of 
clarification.

Correction of Publication

    Accordingly, the publication of the notice of proposed rulemaking 
[REG-103736-00], which was the subject of FR Doc. 00-4847, is corrected 
as follows:
    1. On page 1272, column 2, fifth line from the top of the column, 
the language ``June 22, 2000,'' is corrected to read ``June 20, 
2000,''.

Dale D. Goode,
Federal Register Liaison, Assistant Chief Counsel (Corporate).
[FR Doc. 00-7918 Filed 4-3-00; 8:45 am]
BILLING CODE 4830-01-U