[Federal Register Volume 74, Number 121 (Thursday, June 25, 2009)]
[Proposed Rules]
[Pages 30249-30250]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-14927]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 31

[REG-146893-02, REG-115037-00, REG-138603-03]
RIN 1545-BI78, 1545-BI80, 1545-BI79


Treatment of Services Under Section 482; Allocation of Income and 
Deductions From Intangibles; Stewardship Expense; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to a notice of proposed rulemaking.

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SUMMARY: This document contains a correction to a notice of proposed 
rulemaking (REG-146893-02, REG-115037-00, and REG-138603-03) that was 
published in the Federal Register, on Friday, August 4, 2006 (71 FR 
44247) providing guidance regarding the treatment of controlled 
services transactions under section 482 and the allocation of income 
from intangibles, in particular with respect to contributions

[[Page 30250]]

by a controlled party to the value of an intangible owned by another 
controlled party, and modifying the regulations under section 861 
concerning stewardship expenses to be consistent with the changes made 
to the guidance under section 482.

FOR FURTHER INFORMATION CONTACT: Concerning REG-146893-02 and REG-
115037-03, Carol B. Tan or Gregory A. Spring, (202) 435-5265; 
Concerning REG-138603-03, Richard L. Chewning, (202) 622-3850 (not 
toll-free numbers).

SUPPLEMENTARY INFORMATION: 

Background

    The notice of proposed rulemaking (REG-146893-02, REG-115037-00 and 
REG-138603-03) that is the subject of this document is under sections 
482, 861, 6038, 6662, and 3121 of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-146893-02, 
REG-115037-00, and REG-138603-03) contains regulation identification 
numbers (RINs) that must be corrected.

Correction of Publication

    Accordingly, the publication of a notice of proposed rulemaking 
(REG-146893-02, REG-115037-00, and REG-138603-03), which was the 
subject of FR Doc. 06-6674, is corrected as follows:
    On page 44247, in the document heading, the language ``RIN 1545-
BB31, 1545-AY38, 1545-BC52'' is corrected to read ``RIN 1545-BI78, 
1545-BI80, 1545-BI79''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E9-14927 Filed 6-24-09; 8:45 am]
BILLING CODE 4830-01-P