[Federal Register Volume 66, Number 240 (Thursday, December 13, 2001)]
[Proposed Rules]
[Pages 64385-64386]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 01-30831]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-106186-98]
RIN 1545-AW36


Withdrawal of Proposed Regulations Relating to Certain Corporate 
Reorganizations Involving Disregarded Entities; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to withdrawal of notice of proposed rulemaking.

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SUMMARY: This document contains a correction to notice of proposed 
rulemaking (REG-106186-98) which was published in the Federal Register 
on Thursday, November 15, 2001 (66 FR 57400). This regulation relates 
to the withdrawal of proposed regulations relating to certain corporate 
reorganizations involving disregarded entities.

DATES: This correction applies as of November 15, 2001.

FOR FURTHER INFORMATION CONTACT: Reginald Mombrun, (202) 622-7750 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION:

[[Page 64386]]

Background

    The proposed regulations relating to certain corporate 
reorganizations involving disregarded entities that are the subject of 
this correction is under 26 U.S.C. 7805 of the Internal Revenue Code.

Need for Correction

    As published, proposed regulations (REG-106186-00) contain an error 
which may prove to be misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of proposed regulation (REG-106186-
00), which is the subject of FR Doc. 01-28671, is corrected as follows:
    On page 57400, column 1, in the heading, the language ``(REG-
106186-00)'' is corrected to read ``(REG-106186-98)''.

LaNita VanDyke,
Acting Chief, Regulations Unit, Associate Chief Counsel (Income Tax and 
Accounting).
[FR Doc. 01-30831 Filed 12-12-01; 8:45 am]
BILLING CODE 4830-01-P