[Federal Register Volume 70, Number 120 (Thursday, June 23, 2005)]
[Rules and Regulations]
[Page 36346]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 05-12403]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9206]
RIN 1545-BE12


Information Returns by Donees Relating to Qualified Intellectual 
Property Contributions; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to temporary regulations.

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SUMMARY: This document contains a correction to TD 9206 which was 
published in the Federal Register on Monday, May 23, 2005 (70 FR 29450) 
providing guidance for the filing of information returns by donees 
relating to qualified intellectual property contributions.

DATES: This correction is effective May 23, 2005.

FOR FURTHER INFORMATION CONTACT: Donnell M. Rini-Swyers, (202) 622-4910 
(not a toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The temporary regulation (TD 9206) that is the subject of this 
correction is under section 6050 of the Internal Revenue Code.

Need for Correction

    As published, TD 9206, contains an error that may prove to be 
misleading and is in need of clarification.

Correction of Publication

0
Accordingly, the publication of the temporary regulations (TD 9206), 
that was the subject of FR Doc 05-10229, is corrected as follows:
0
On page 29451, column 2, in the preamble under the paragraph heading 
``Explanation of Provisions'', third full paragraph, line 8, the 
language, ``Notice 2005-XX issued thereunder.'' is corrected to read 
``Notice 2005-41, 2005-23, I.R.B. 1203, issued thereunder.''.

Cynthia Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 05-12403 Filed 6-22-05; 8:45 am]
BILLING CODE 4830-01-P