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DEPARTMENT OF THE TREASURY
Internal Revenue Service
CFR Citation: 26 CFR Part 1
RIN ID: RIN 1545-BA85
TD ID: [TD 9110]
NOTICE: RULES
ACTION: Income taxes:
DOCUMENT ACTION: Correction to final regulations.
SUBJECT CATEGORY: Section 42 Carryover and Stacking Rule Amendments; Correction
EFFECTIVE DATES: These corrections are effective January 6, 2004.
DOCUMENT SUMMARY: This document contains corrections to final regulations that
were published in the Federal Register on January 6, 2004 (69 FR 502)
that amend several existing regulations concerning the lowincome housing tax credit.
[[Page 8331]]
SUMMARY: Low-income housing tax credit; section 42 carryover and stacking rule amendments; Correction,
SUPPLEMENTAL INFORMATION
BackgroundThe final regulations that are the subject of these corrections are under section 42 of the Internal Revenue Code.
Need for Correction
As published, the final regulations (TD 9110), contains errors that
may prove to be misleading and are in need of clarification. Correction of Publication
Accordingly, the publication of the final regulations (TD 9110), which
were the subject of FR Doc. 0332219, is corrected as follows:
1. On page 502, column 3, in the preamble under the paragraph heading
``Special Analyses'', line 13, the language ``(5 U.S.C. chapter 6) does
not apply.'' Is corrected to read ``(5 U.S.C. chapter 6) does not
apply. The collection of information contained in this Treasury
decision has been previously reviewed and approved by the Office of
Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 15451102.''
Sec. 1.4214 [Corrected]
2. On page 506, column 1, Sec. 1.4214(l)(2), line 12, the language
``subject to the applicable applicability'' is corrected to read ``subject to the applicable effective''.
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing
Division, Associate Chief Counsel, (Procedure and Administration). [FR Doc. 043998 Filed 22304; 8:45 am]
BILLING CODE 483001P
FOR FURTHER INFORMATION CONTACT Lauren R. Taylor (202) 622-3040 or Christopher J. Wilson (808) 5392874 (not a toll free number).
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