[Federal Register Volume 73, Number 173 (Friday, September 5, 2008)]
[Proposed Rules]
[Page 51747]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-20552]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-161695-04]
RIN 1545-BE23


Farmer and Fisherman Income Averaging; 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 corrects a notice of proposed rulemaking by 
cross-reference to temporary regulations (REG-161695-04) that was 
published in the Federal Register on Tuesday, July 22, 2008 (73 FR 
42538) relating to the averaging of farm and fishing income in 
computing income tax liability.

FOR FURTHER INFORMATION CONTACT: Amy Pfalzgraf, (202) 622-4960 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking by cross-reference to temporary 
regulations (REG-161695-04) that is the subject of this correction is 
under section 1301 of the Internal Revenue Code.

Need for Correction

    As published, REG-161695-04 contains an error that may prove to be 
misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of the proposed rulemaking by cross-
reference to temporary regulations (REG-161695-04), which was the 
subject of FR Doc. E8-16664, is corrected as follows:
    On page 42538, column 2, in the preamble, under the caption ``For 
Further Information Contact'', line 2, the language ``Amy Pfalzgraf, 
(202) 622-4950 (not a`` is corrected to read ``Amy Pfalzgraf (202) 622-
4960 (not a``.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. E8-20552 Filed 9-4-08; 8:45 am]
BILLING CODE 4830-01-P