[Federal Register Volume 73, Number 54 (Wednesday, March 19, 2008)]
[Rules and Regulations]
[Page 14687]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 08-55505]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1


Income Taxes

CFR Correction

    In Title 26 of the Code of Federal Regulations, Part 1 (Sec.  
1.1551 to End), revised as of April 1, 2007, on page 439, in Sec.  
1.6654-2, in the undesignated paragraph following paragraph 
(d)(2)(ii)(B), make the following changes:
    1. In the first sentence, after the word ``attributable'', insert 
the words ``to months in such partnership taxable''; and
    2. At the beginning of the third sentence, remove the words ``In 
addition, a partner shall include in his taxing after December'' and 
add the words ``In addition, a partner shall include in his taxable 
income and, for taxable years beginning after December'' in their 
place.

[FR Doc. 08-55505 Filed 3-18-08; 8:45 am]
BILLING CODE 1505-01-D