[Federal Register Volume 71, Number 54 (Tuesday, March 21, 2006)]
[Rules and Regulations]
[Page 14099]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 06-2664]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 602

[TD 9248]
RIN 1545-BC86


Residence Rules Involving U.S. Possessions; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains a correction to final regulations that 
were published in the Federal Register on Tuesday, January 31, 2006 (71 
FR 4996) that provide rules for determining bona fide residency in the 
following U.S. possessions: American Samoa, Guam, the Northern Mariana 
Islands, Puerto Rico, and the United States Virgin Islands under 
sections 937(a) and 881(b) of the Internal Revenue Code (Code).

DATES: This correction is effective January 31, 2006.

FOR FURTHER INFORMATION CONTACT: J. David Varley, (202) 435-5262 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9248) that are the subject of this 
correction are under sections 937(a) and 881(b) of the Internal Revenue 
Code.

Need for Correction

    As published, the final regulations (TD 9248) contains an error 
that may prove to be misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of the final regulations (TD 9248), 
which were the subject of FR Doc. 06-818, is corrected as follows:
    1. On page 4997, column 2, in the preamble under the paragraph 
heading ``Explanation of Provisions and Summary of Comments'', first 
paragraph, fourth line from the bottom, the language ``tax and closer 
connection tests is the'' is corrected to read ``tax home and closer 
connection test is the''.

LaNita VanDyke,
Federal Register Liaison Officer, Legal Processing Division, Associate 
Chief Counsel, (Procedure and Administration).
[FR Doc. 06-2664 Filed 3-20-06; 8:45 am]
BILLING CODE 4830-01-P