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CFR Citation: 26 CFR Part 1

RIN ID: RIN 1545-BA90

TD ID: [TD 9140]

NOTICE: RULES

ACTION: Income taxes:

DOCUMENT ACTION: Correcting amendment.

SUBJECT CATEGORY: Transfers to Provide for Satisfaction of Contested Liabilities; Correction

DATES: This correction is effective on July 20, 2004.

DOCUMENT SUMMARY: This document contains corrections to final regulations (TD 9140), which was published in the Federal Register on July 20, 2004 (69 FR 43302). The document contains final regulations relating to transfers of money or other property to provide for the satisfaction of contested liabilities.

SUMMARY: Contested liabilities; transfers to provide for satisfaction; correction,

SUPPLEMENTAL INFORMATION

The final regulations (TD 9140) that is the subject of this correction are under section 461 of the Internal Revenue Code. Need for Correction

As published, (TD 9140) contains an error that may prove to be misleading and is in need of clarification.

List of Subjects in 26 CFR Part 1

Income taxes, Reporting and recordkeeping requirements. Correction of Publication
Accordingly, 26 CFR part 1 is corrected by making the following correcting amendment:
PART 1INCOME TAXES
Paragraph 1. The authority citation for part 1 continues to read in part as follows:

Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.4612T is removed.
LaNita Van Dyke,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration). [FR Doc. 0418561 Filed 81204; 8:45 am]
BILLING CODE 483001P

FOR FURTHER INFORMATION CONTACT Norma Rotunno, (202) 622-7900(not a tollfree number).