[Federal Register Volume 68, Number 236 (Tuesday, December 9, 2003)]
[Rules and Regulations]
[Page 68511]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 03-30524]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9094]
RIN 1545-BC01


Return of Partnership Income

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final and temporary regulations.

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SUMMARY: This document contains final and temporary regulations that 
were published in the Federal Register on November 10, 2003 (68 FR 
63733), that authorize the Commissioner to provide exceptions to the 
requirements of section 6301(a) of the Internal Revenue Code for 
certain partnerships by guidance published in the Internal Revenue 
Bulletin.

EFFECTIVE DATE: This correction is effective November 5, 2003.

FOR FURTHER INFORMATION CONTACT: David A. Shulman (202) 622-3070 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final and temporary regulations that are the subject of these 
corrections are under section 6031 of the Internal Revenue Code.

Need for Correction

    As published, these final and temporary regulations (TD 9094) 
contain errors that may prove to be misleading and are in need of 
clarification.

Correction of Publication

0
Accordingly, the publication of the final and temporary regulations (TD 
9094), which were the subject of FR Doc. 03-28190, is corrected to read 
as follows:
0
On page 63734, Authority Citation, column 1, the language ``Section 
1.6031(a)-1T also issued under'' is corrected to read ``Section 
1.6031(a)-1T is also issued under''.

Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 03-30524 Filed 12-8-03; 8:45 am]
BILLING CODE 4830-01-P