[Federal Register Volume 69, Number 171 (Friday, September 3, 2004)]
[Rules and Regulations]
[Page 53804]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-20166]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9137]
RIN 1545-BA81


Partnership Transactions Involving Long-Term Contracts; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains corrections to final regulations (TD 
9137) that were published in the Federal Register on Friday, July 16, 
2004 (69 FR 42551) relating to partnership transactions involving 
contracts accounted for under a long-term contract method of 
accounting.

DATES: This correction is effective July 16, 2004.

FOR FURTHER INFORMATION CONTACT: Richard Probst at (202) 622-3060 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of these corrections are 
under section 460 of the Internal Revenue Code.

Need for Correction

    As published, TD 9137 contains errors that may prove to be 
misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of the final regulations (TD 9137), 
which was the subject of FR Doc. 04-15833, is corrected as follows:


Sec.  1.1362-3  [Corrected]

0
1. On page 42559, column 2, Sec.  1.1362-3, Par. 14., second line, the 
language, ``by adding a sentence is at the end of'' is corrected to 
read ``by adding a sentence at the end of''.

Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 04-20166 Filed 9-2-04; 8:45 am]
BILLING CODE 4830-01-P