[Federal Register Volume 69, Number 143 (Tuesday, July 27, 2004)]
[Rules and Regulations]
[Page 44597]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-17081]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9132]
RIN 1545-BB05


Changes in Use Under Section 168(i)(5); Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to temporary regulations.

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SUMMARY: This document contains a correction to temporary regulations 
that were published in the Federal Register on June 17, 2004 (69 FR 
33840) relating to the depreciation of property subject to section 168 
of the Internal Revenue Code.

DATES: This correction is effective June 17, 2004.

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

SUPPLEMENTARY INFORMATION:

Background

    The correction notice that is the subject of this document is under 
section 168 of the Internal Revenue Code.

Need for Correction

    As published, the correction notice (TD 9132), contains an error 
that may prove to be misleading and is in need of clarification.

Correction of Publication

0
Accordingly, the correction notice (TD 9132), which was the subject of 
FR Doc. 04-13723, is corrected as follows:

PART 1--INCOME TAXES


Sec.  1.168(i)-4  [Corrected]

0
On page 33843, column 2, amendatory paragraph 5, lines 2 and 3, the 
language ``read as follows: Sec.  1.168(i)-4 Changes in use.'' is 
corrected to read as follows: ``reads as follows:


Sec.  1.168(i)-4  Changes in use.''

Cynthia Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 04-17081 Filed 7-26-04; 8:45 am]
BILLING CODE 4830-01-P