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CFR Citation: 26 CFR Part 1

RIN ID: RIN 1545-BC67

REG ID: [REG-150562-03]

NOTICE: PROPOSED RULES

ACTION: Income taxes:

SUBJECT CATEGORY: Section 1045 Application to Partnerships

DOCUMENT SUMMARY: Correction

In proposed rule document 0415964 beginning on page 42370 in the issue of Thursday, July 15, 2004, make the following correction: Sec. 1.10451 [Corrected]

1. On page 42376, in the third column, in paragraph (f), in the last line, ``Sec. 601.601(d)(2)(ii)(b)'' should read,

``Sec. 601.601(d)(2)(ii)(b)''.

2. On page 42377, in the second column, in Example 5., in the third line, ``Example 4'' should read, ``Example 4''.

3. On the same page, in the second column, in Example 7., in the fourth line, ``Example 4'' should read, ``Example 4''.
[FR Doc. C415964 Filed 81104; 8:45 am]
BILLING CODE 150501D

SUMMARY: Partnerships and their partners; sale of qualified small business stock; gain deferral; Correction,

DOCUMENT BODY 2: Correction

In proposed rule document 0415964 beginning on page 42370 in the issue of Thursday, July 15, 2004, make the following correction: Sec. 1.10451 [Corrected]

1. On page 42376, in the third column, in paragraph (f), in the last line, ``Sec. 601.601(d)(2)(ii)(b)'' should read,

``Sec. 601.601(d)(2)(ii)(b)''.

2. On page 42377, in the second column, in Example 5., in the third line, ``Example 4'' should read, ``Example 4''.

3. On the same page, in the second column, in Example 7., in the fourth line, ``Example 4'' should read, ``Example 4''.
[FR Doc. C415964 Filed 81104; 8:45 am]
BILLING CODE 150501D