[Federal Register Volume 71, Number 177 (Wednesday, September 13, 2006)]
[Proposed Rules]
[Page 54005]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E6-15119]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-118788-06]
RIN-1545-BF63


Definition of Essential Governmental Function Under Section 7871 
and Limitation to Activities Customarily Performed by States and Local 
Governments; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to advance notice of proposed rulemaking.

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SUMMARY: This document corrects an advance notice of proposed 
rulemaking (REG-118788-06) that was published in the Federal Register 
on Wednesday, August 9, 2006 (71 FR 45474), that applies to Indian 
tribal governments and to State and local governments that issue bonds 
for the benefit of Indian tribal governments.

FOR FURTHER INFORMATION CONTACT: Aviva M. Roth, (202) 622-4164 (not 
toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

    The advance notice of proposed rulemaking, (REG-118788-06) that is 
the subject of this correction is under section 7871 of the Internal 
Revenue Code.

Need for Correction

    As published, REG-118788-06 contains an error that may prove to be 
misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of the advance notice of proposed 
rulemaking (REG-118788-06) that were the subject of FR. Doc. E6-12884, 
is corrected as follows:
    On page 45474, preamble, under the caption ``FOR FURTHER 
INFORMATION CONTACT:'', line 4, the language ``Aviva M. Roth, (202) 
622-3980 (not toll-'' is corrected to read ``Aviva M. Roth, (202) 622-
4164 (not toll-''.

Guy R. Traynor,
Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
 [FR Doc. E6-15119 Filed 9-12-06; 8:45 am]
BILLING CODE 4830-01-P