[Federal Register Volume 73, Number 10 (Tuesday, January 15, 2008)]
[Proposed Rules]
[Page 2436]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-578]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-114126-07]
RIN 1545-BG54


Reduction of Foreign Tax Credit Limitation Categories Under 
Section 904(d); Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

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

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SUMMARY: This document contains a correction to a notice of proposed 
rulemaking by cross-reference to temporary regulations and notice of 
public hearing that was published in the Federal Register on Friday, 
December 21, 2007 (72 FR 72645) providing guidance relating to the 
reduction of the number of separate foreign tax credit limitation 
categories under section 904(d) of the Internal Revenue Code.

FOR FURTHER INFORMATION CONTACT: Jeffrey L. Parry, 202-622-3070 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking by cross-reference to temporary 
regulations and notice of public hearing (REG-114126-07) that is the 
subject of this correction is under section 904 of the Internal Revenue 
Code.

Need for Correction

    As published, the notice of proposed rulemaking by cross-reference 
to temporary regulations and notice of public hearing (REG-114126-07) 
contains an error that may prove to be misleading and is in need of 
clarification.

Correction of Publication

    Accordingly, the notice of proposed rulemaking by cross-reference 
to temporary regulations and notice of public hearing (REG-114126-07) 
that was the subject of FR Doc. E7-24783 is corrected as follows:
    On page 72645, column 3, in the preamble, under the paragraph 
heading ``Comments and Public Hearing'' paragraph 2, line 2, the 
language ``for April 26, 2008, in the auditorium,'' is corrected to 
read ``for April 22, 2008 in the auditorium,''.

La Nita VanDyke,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel, (Procedure and Administration).
 [FR Doc. E8-578 Filed 1-14-08; 8:45 am]
BILLING CODE 4830-01-P