[Federal Register Volume 69, Number 23 (Wednesday, February 4, 2004)]
[Rules and Regulations]
[Pages 5272-5273]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-2296]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9105]
RIN 1545-BC17


Changes in Computing Depreciation; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final and temporary regulations.

-----------------------------------------------------------------------

SUMMARY: This document corrects final and temporary regulations (TD 
9105) that were published in the Federal Register on January 2, 2004 
(69 FR 5). The document contains regulations relating to a change in 
computing depreciation or amortization as well as a change from a 
nondepreciable or nonamortizable asset to a depreciable or amortizable 
asset (or vice versa).

DATES: This correction is effective January 2, 2004.

FOR FURTHER INFORMATION CONTACT: Sara Logan, (202) 622-3110 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final and temporary regulations (TD 9105) that is the subject 
of this correction is under section 446(e) of the Internal Revenue 
Code.

Need for Correction

    As published, the final and temporary regulations (TD 9105) contain 
errors that may prove to be misleading and are in need of 
clarification.

Correction of Publication

    Accordingly, the publication of the final and temporary regulations 
(TD 9105) that was the subject of FR. Doc. 03-31820, are corrected as 
follows:
    1. On page 6, column 1, in the preamble, paragraph 3, line 3, the

[[Page 5273]]

language ``T.C.Memo. 2003-75, the Tax Court'' is corrected to read 
``T.C. Memo. 2003-75, the Tax Court''.


Sec. 1.167(e)-1T  [Corrected]

0
2. On page 8, column 1, Sec. 1.167(e)-1T, paragraph (e), last line in 
the paragraph, the language ``expires on or before January 2, 2007'' is 
corrected to read ``expires on or before December 29, 2006''.


Sec. 1.446-1T  [Corrected]

0
3. On page 12, column 2, Sec. 1.446-1T, paragraph (e)(4)(iii), line 3, 
the language ``January 2, 2007.'' is corrected to read ``December 29, 
2006.''.


Sec. 1.1016-3T  [Corrected]

0
4. On page 12, column 3, Sec. 1.1016-3T, paragraph (j)(3), line 2, the 
language ``expires on or before January 2, 2007.'' is corrected to read 
``expires on or before December 29, 2006.''.

Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 04-2296 Filed 2-3-04; 8:45 am]
BILLING CODE 4830-01-P