[Federal Register Volume 80, Number 146 (Thursday, July 30, 2015)]
[Proposed Rules]
[Pages 45466-45467]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-18614]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-138526-14]
RIN 1545-BM46


Issue Price Definition for Tax-Exempt Bonds; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Partial withdrawal of notice of proposed rulemaking, notice of 
proposed rulemaking, and notice of public hearing; correction.

-----------------------------------------------------------------------

SUMMARY: This document contains corrections to partial withdrawal of 
notice of proposed rulemaking, notice of proposed rulemaking, and 
notice of public hearing; correction (REG-138526-14) that were 
published in the Federal Register on Wednesday, June 24, 2015 (80 FR 
36301). The partial withdrawal of notice of proposed rulemaking, notice 
of proposed rulemaking, and notice of public hearing are relating to 
the definition of issue price for purposes of the arbitrage 
restrictions under section 148 of the Internal Revenue Code (Code).

DATES: Written or electronic comments and requests for a public hearing 
for the notice of proposed rulemaking published at 80 FR 36301, June 
24, 2015, are still being accepted and must be received by September 
22, 2015.

FOR FURTHER INFORMATION CONTACT: Lewis Bell at (202) 317-6980 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The notice of proposed rulemaking that is the subject of this 
correction is under section 148 of the Internal Revenue Code.

Need for Correction

    As published in the Wednesday, June 24, 2015 (80 FR 36301) partial 
withdrawal of notice of proposed rulemaking, notice of proposed

[[Page 45467]]

rulemaking, and notice of public hearing (REG-138526-14) contains an 
error that may prove to be misleading, and is in need of clarification.

Correction of Publication

    Accordingly, the partial withdrawal of notice of proposed 
rulemaking, notice of proposed rulemaking, and notice of public hearing 
(REG-138526-14) that is subject to FR Doc. 2015-15411, is corrected as 
follows:


Sec.  1.148-1  [Corrected]

0
1. On page 36305, second column, second line of paragraph (f)(3)(ii), 
the language ``include'' is corrected to read ``includes''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2015-18614 Filed 7-29-15; 8:45 am]
 BILLING CODE 4830-01-P