[Federal Register Volume 71, Number 203 (Friday, October 20, 2006)]
[Rules and Regulations]
[Page 61888]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E6-17572]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9287]
RIN-1545-BD00


Attained Age of the Insured Under Section 7702; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document corrects the final regulation (TD 9287) that was 
published in the Federal Register on Wednesday, September 13, 2006 (71 
FR 53967), explaining how to determine the attained age of an insured 
for purposes of testing whether a contract qualifies as a life 
insurance contract for Federal income tax purposes.

DATES: Effective Date: This correction is effective September 13, 2006.

FOR FURTHER INFORMATION CONTACT: Ann H. Logan, (202) 622-3970 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulation (TD 9287) that is the subject of this 
correction is under section 7702 of the Internal Revenue Code.

Need for Correction

    As published, TD 9287 contains an error that may prove to be 
misleading and is in need of clarification.

Correction of Publication

0
Accordingly, the publication of the final regulation (TD 9287) that was 
the subject of FR. Doc. E6-15117, is corrected as follows:
0
On page 53967, column 3, in the heading, the RIN number ``RIN 1545-
BE53'' is corrected to read ``RIN 1545-BD00''.

Guy R. Traynor,
Federal Register Liaison, Legal Processing Division, Associate Chief 
Counsel (Procedure and Administration).
[FR Doc. E6-17572 Filed 10-19-06; 8:45 am]
BILLING CODE 4830-01-P