[Federal Register Volume 71, Number 129 (Thursday, July 6, 2006)]
[Proposed Rules]
[Page 38323]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E6-10141]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 602

[REG-139059-02]
RIN 1545-BB86


Expenses for Household and Dependent Care Services Necessary for 
Gainful Employment; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

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SUMMARY: This document contains a correction to notice of proposed 
rulemaking that was published in the Federal Register on Wednesday, May 
24, 2006 (71 FR 29847) regarding the credit for expenses for household 
and dependent care services necessary for gainful employment.

FOR FURTHER INFORMATION CONTACT: Sara Shepherd, (202) 622-4960 (not a 
toll-free call).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking (REG-139059-02) that is the 
subject of this correction is under section 21 of the Internal Revenue 
Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-139059-02) 
contains an error that may prove to be misleading and is in need of 
correction.

Correction of Publication

    Accordingly, the notice of proposed rulemaking (REG-139059-02), 
that was the subject of FR Doc. E6-7390, is corrected as follows:
    1. On page 29848, column 2, in the preamble under the paragraph 
heading ``3. Special Rule for Children of Separated or Divorced 
Parents'', line 4 from the bottom of the paragraph, the language 
``section 152(e)(3)(A) as the parent with'' corrected to read ``section 
152(e)(4)(A) as the parent with.''

Guy R. Traynor,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedure and Administration).
 [FR Doc. E6-10141 Filed 7-5-06; 8:45 am]
BILLING CODE 4830-01-P