[Federal Register Volume 69, Number 158 (Tuesday, August 17, 2004)]
[Proposed Rules]
[Page 51025]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-18835]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-208254-90 and REG-136481-04]
RIN 1545-AO72 and RIN 1545-BD62


Source of Compensation for Labor or Personal Services; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to withdrawal of notice of proposed rulemaking and 
notice of proposed rulemaking.

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SUMMARY: This document corrects a withdrawal of notice of proposed 
rulemaking and notice of proposed rulemaking (REG-208254-90 and REG-
136481-04) that was published in the Federal Register on Friday, August 
6, 2004 (69 FR 47816), that contains new proposed rules that describe 
the proper basis for determining the source of compensation from labor 
or personal services performed partly within and partly without the 
United States.

FOR FURTHER INFORMATION CONTACT: David Bergkuist at (202) 622-3850 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The withdrawal of notice of proposed rulemaking and notice of 
proposed rulemaking (REG-208254-90 and REG-136481-04) that is the 
subject of this correction is under section 861 of the Internal Revenue 
Code.

Need for Correction

    As published, REG-208254-90 and REG-136481-04, contains errors that 
may prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the withdrawal of notice of proposed rulemaking and 
notice of proposed rulemaking (REG-208254-90 and REG-136481-04) which 
is the subject of FR. Doc. 04-17813 is corrected as follows:
    1. On page 47816, column 2, in the preamble, the paragraph heading 
ADDRESSES, is corrected in its entirety, to read as follows ``Send 
submissions to: CC:PA:LPD:PR (REG-136481-04), room 5203, Internal 
Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. 
Submissions may be hand delivered Monday through Friday between the 
hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-136481-04), Courier's 
Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., 
Washington DC or sent electronically, via the IRS Internet site at: 
http://www.irs.gov/regs or Federal eRulemaking Portal at http://www.regulations.gov (IRS and REG-136481-04).''


Sec.  1.861-4  [Corrected]

    2. On page 47819, column 3, Sec.  1.861-4, paragraph 
(b)(2)(ii)(C)(2), line 1 through 3, the language ``Ruling or other 
administrative pronouncement with respect to groups of taxpayers. The 
Commissioner may, by'' is corrected to read ``Ruling or other 
administrative pronouncement with respect to groups of taxpayers. The 
Commissioner may, by''.

LaNita Van Dyke,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 04-18835 Filed 8-16-04; 8:45 am]
BILLING CODE 4830-01-P