[Federal Register Volume 89, Number 68 (Monday, April 8, 2024)]
[Proposed Rules]
[Page 24396]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-07307]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-101552-24]
RIN 1545-BR09


Election To Exclude Certain Unincorporated Organizations Owned by 
Applicable Entities From Application of the Rules on Partners and 
Partnerships; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking; correction.

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SUMMARY: This document corrects a notice of proposed rulemaking (REG-
101552-24) published in the Federal Register on March 11, 2024, 
containing proposed regulations that would modify existing regulations 
to allow certain unincorporated organizations that are organized 
exclusively to produce electricity from certain property to be excluded 
from the application of partnership tax rules.

DATES: Written or electronic comments are still being accepted and must 
be received by May 10, 2024.

ADDRESSES: Commenters are strongly encouraged to submit public comments 
electronically via the Federal eRulemaking Portal at https://www.regulations.gov (indicate IRS and REG-101552-24) by following the 
online instructions for submitting comments. Requests for a public 
hearing must be submitted as prescribed in the ``Comments and Requests 
for a Public Hearing'' section. Once submitted to the Federal 
eRulemaking Portal, comments cannot be edited or withdrawn. The 
Department of the Treasury (Treasury Department) and the IRS will 
publish for public availability any comments submitted to the IRS's 
public docket.
    Send paper submissions to: CC:PA:01:PR (REG-101552-24), Room 5203, 
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
contact Cameron Williamson at (202) 317-6684 (not a toll-free number); 
concerning submissions of comments or the public hearing, Vivian Hayes, 
(202) 317-6901 (not toll-free number) or by email to 
[email protected] (preferred).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking (REG-101552-24) that is the 
subject of this correction is under sections 761(a) of the Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-101552-24) 
contains errors that need to be corrected.

Correction of Publication

    Accordingly, the notice of proposed rulemaking (REG-101552-24) that 
is the subject of FR Doc. 2024-04606, published on March 11, 2024, is 
corrected as follows:
    1. On page 17614, in the second column, the twelfth line of the 
third paragraph is corrected to read, ``elections under section 6417, 
provided''.
    2. On page 17615, in the first column, the seventh line from the 
top of the column is corrected to read, ``extracted, or used, and any 
associated''.
    3. On page 17615, in the first column, in the seventh line of the 
last paragraph, the language ``contacts'' is corrected to read 
``contracts''.


Sec.  1.761-2   [Corrected]

    4. On page 17617, in the third column, the sixth line of paragraph 
(a)(4)(ii)(B) is corrected to read, ``extracted, or used, and any 
associated''.

Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief 
Counsel (Procedure and Administration).
[FR Doc. 2024-07307 Filed 4-5-24; 8:45 am]
BILLING CODE 4830-01-P