[Federal Register Volume 70, Number 191 (Tuesday, October 4, 2005)]
[Proposed Rules]
[Pages 57807-57808]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 05-19779]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-106030-98]
RIN 1545-AW50


Source of Income From Certain Space and Ocean Activities; Source 
of Communications Income; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

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SUMMARY: This document corrects the notice of proposed rulemaking (REG-
106030-98) that was published in the Federal Register on Monday, 
September 19, 2005 (70 FR 54859) under section 863(d) governing the 
source of income from certain space and ocean activities.

FOR FURTHER INFORMATION CONTACT: Edward R. Barret, (202) 622-3880 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking (REG-106030-98) that is the 
subject of this correction is under section 863(d) of the Internal 
Revenue Code.

Need for Correction

    As published, REG-106030-98 contains an error that may prove to be 
misleading and is in need of clarification.

Correction of Publication

    Accordingly, the notice of proposed rulemaking (REG-106030-98), 
that was the subject of FR Doc. 05-18265, is corrected as follows:


Sec.  1.863-9  [Corrected]

    On page 54875, column 3, Sec.  1.863-9, paragraph (e), line 2, the 
language ``communications income. Income'' is

[[Page 57808]]

corrected to read ``communications income. The source of income''.

Cynthia Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 05-19779 Filed 10-3-05; 8:45 am]
BILLING CODE 4830-01-P