[Federal Register Volume 69, Number 156 (Friday, August 13, 2004)]
[Rules and Regulations]
[Page 50069]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-18561]


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

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9140]
RIN 1545-BA90


Transfers to Provide for Satisfaction of Contested Liabilities; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

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

SUMMARY: This document contains corrections to final regulations (TD 
9140), which was published in the Federal Register on July 20, 2004 (69 
FR 43302). The document contains final regulations relating to 
transfers of money or other property to provide for the satisfaction of 
contested liabilities.

DATES: This correction is effective on July 20, 2004.

FOR FURTHER INFORMATION CONTACT: Norma Rotunno, (202) 622-7900(not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9140) that is the subject of this 
correction are under section 461 of the Internal Revenue Code.

Need for Correction

    As published, (TD 9140) contains an error that may prove to be 
misleading and is in need of clarification.

List of Subjects in 26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

Correction of Publication

0
Accordingly, 26 CFR part 1 is corrected by making the following 
correcting amendment:

PART 1--INCOME TAXES

0
Paragraph 1. The authority citation for part 1 continues to read in 
part as follows:

    Authority: 26 U.S.C. 7805 * * *


0
Par. 2. Section 1.461-2T is removed.

LaNita Van Dyke,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 04-18561 Filed 8-12-04; 8:45 am]
BILLING CODE 4830-01-P