[Federal Register Volume 66, Number 55 (Wednesday, March 21, 2001)]
[Corrections]
[Page 15945]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: C0-32478]



  Federal Register / Vol. 66, No. 55 / Wednesday, March 21, 2001 / 
CORRECTIONS  

[[Page 15945]]



DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-104683-00]
RIN 1545-AX88


Application of Section 904 to Income Subject to Separate 
Limitations and Computation of Deemed-Paid Credit Under Section 902

Correction

    In proposed rule document 00-32478 beginning on page 319 in the 
issue of Wednesday, January 3, 2001, make the following corrections:

PART 1--INCOME TAX; TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 1953 
[Corrected]

    1. On page 324, in the third column, in Paragraph 1., in the fourth 
line, `` ``1.094-4 through 1.904-7'' '' should read `` ``1.904-4 
through 1.904-7'' ''.
    2. On same page, in the same column, in the next to last sentence, 
``26 U.S.C. 902(d)(5)'' should read ``26 U.S.C. 904(d)(5)''.
    3. On page 325, in the first column, in the first and second lines, 
``26 U.S.C. 902(d)(5). * * *'' should read ``26 U.S.C. 904(d)(5). * * 
*''.
    4. On page 331, in the third column, in paragraph (ii) of Example 
1, in the third and fourth lines, remove the phrase ``foreign 
source:''.
    5. On page 334, in the first column, in Par. 9., the first 
paragraph should read as follows:
    Par. 9. Section 1.904(b)-2 is revised to read as follows:


Sec. 1.904(b)-2  Special rules for application of section 904(b) to 
alternative minimum tax foreign tax credit.

[FR Doc. C0-32478 Filed 3-20-01; 8:45 am]
BILLING CODE 1505-01-D