[Federal Register Volume 72, Number 176 (Wednesday, September 12, 2007)]
[Rules and Regulations]
[Pages 52003-52004]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-17820]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9338]
RIN 1545-BE47


Information Returns Required With Respect to Certain Foreign 
Corporations and Certain Foreign-Owned Domestic Corporations; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations; correction.

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SUMMARY: This document contains a correction to final regulations (TD 
9338) that were published in the Federal Register on Friday, July 13, 
2007 (72 FR 38475) providing guidance under sections 6038 and 6038A of 
the Internal Revenue Code. The final regulations clarify the 
information required to be furnished regarding certain related party 
transactions of certain foreign corporations and certain foreign-owned 
domestic corporations.

DATES: The correction is effective September 12, 2007.

FOR FURTHER INFORMATION CONTACT: Kate Y. Hwa at (202) 622-6070 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of the correction are 
under Sections 6038 and 6038A of the Internal Revenue Code.

Need for Correction

    As published, final regulations (TD 9338) contain an error that may 
prove to be misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of the final regulations (TD 9338), 
which were the subject of FR Doc. E7-13587, is corrected as follows:
    On page 38475, in the document heading, the language ``RIN 1545-

[[Page 52004]]

BG11'' is corrected to read ``RIN 1545-BE47.''

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E7-17820 Filed 9-11-07; 8:45 am]
BILLING CODE 4830-01-P