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1. Credit for Increasing Research Activities

RULES: Credit for increasing research activities; Correction,

Correction

In rule document E618909 beginning on page 65722 in the issue of Thursday, November 9, 2006, make the following correction:

Sec. 1.416 [Corrected]

On page 65730, in the first column, in Sec. 1.416(e), in Example 5, in paragraph (ii)(A), in the second to last line in the paragraph, ``The group credit is 0.20'' should read ``The

DEPARTMENT OF THE TREASURY : Internal Revenue Service

2. TIPRA Amendments to Section 199

RULES: Income attributable to domestic production activities; deduction; Correction,

Correction

In rule document E617402 beginning on page 61662 in the issue of Thursday, October 19, 2006, make the following correction:

Sec. 1.1990 [Corrected]

On page 61665, in the second column, in Sec. 1.1990, under Sec. 1.1997(b)(4),
``(4)Losses used to reduce taxable income of expanded affiliated group. [Reserved].''

should

DEPARTMENT OF THE TREASURY : Internal Revenue Service

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