[Federal Register Volume 72, Number 163 (Thursday, August 23, 2007)]
[Proposed Rules]
[Pages 48248-48249]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-16615]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-128224-06]
RIN 1545-BF80


Section 67 Limitations on Estates or Trusts; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

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SUMMARY: This document contains corrections to notice of proposed 
rulemaking that was published in the Federal Register on Friday, July 
27, 2007 providing guidance on which costs incurred by estates or non-
grantor trusts are subject to the 2-percent floor for miscellaneous 
itemized deductions under section 67(a).

FOR FURTHER INFORMATION CONTACT: Jennifer N. Keeney at (202) 622-3060.

SUPPLEMENTARY INFORMATION:

[[Page 48249]]

Background

    The notice of proposed rulemaking (REG-128224-06) that is the 
subject of these corrections is under section 67 of the Internal 
Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-128224-06) 
contains errors that may prove to be misleading and are in need of 
clarification.

Correction of Publication

    Accordingly, the notice of proposed rulemaking (REG-128224-06) that 
was the subject of FR Doc. E7-14489 is corrected as follows:
    On page 41245, column 1, in the preamble, under the paragraph 
heading ``Drafting Information'', line 3, the language ``of the Office 
of Associate Chief Counsel'' is corrected to read ``of the Associate 
Chief Counsel''.

LaNita Van Dyke,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. E7-16615 Filed 8-22-07; 8:45 am]
BILLING CODE 4830-01-P