[Federal Register Volume 72, Number 143 (Thursday, July 26, 2007)]
[Proposed Rules]
[Page 41045]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-14400]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-149036-04]
RIN 1545-BE07


Application of Section 6404(g) of the Internal Revenue Code 
Suspension Provisions; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking by cross-reference 
to temporary regulations.

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SUMMARY: This document contains corrections to notice of proposed 
rulemaking by cross-reference to temporary regulations (REG-149036-04) 
that were published in the Federal Register on Thursday, June 21, 2007 
(72 FR 34204) relating to the application of section 6404(g) of the 
Internal Revenue Code suspension provisions.

FOR FURTHER INFORMATION CONTACT: Stuart Spielman, (202) 622-7950 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking by cross-reference to temporary 
regulations that are the subject of this correction are under section 
6404(g) of the Internal Revenue Code.

Need for Correction

    As published, proposed regulations (REG-149036-04) contains an 
error that may prove to be misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of the proposed regulations (REG-
149036-04), which was the subject of FR Doc. E7-12085, is corrected as 
follows:
    On page 34204, column 1, in the preamble, under the caption 
SUMMARY:, lines 11 through 13, the language ``the gulf Opportunity zone 
act of 2005, and the Tax Relief and Health Care Act of 2006. The 
regulations provide'' is corrected to read ``the Gulf Opportunity Zone 
Act of 2005, the Tax Relief and Health Care Act of 2006, and the Small 
Business and Work Opportunity Tax Act of 2007. The regulations 
provide''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
 [FR Doc. E7-14400 Filed 7-25-07; 8:45 am]
BILLING CODE 4830-01-P