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CFR Citation: 26 CFR Part 1

RIN ID: RIN 1545-AO72 and RIN 1545-BD62

REG ID: [REG-208254-90 and REG-136481-04]

NOTICE: PROPOSED RULES

ACTION: Income taxes:

DOCUMENT ACTION: Correction to withdrawal of notice of proposed rulemaking and notice of proposed rulemaking.

SUBJECT CATEGORY: Source of Compensation for Labor or Personal Services; Correction

DOCUMENT SUMMARY: This document corrects a withdrawal of notice of proposed rulemaking and notice of proposed rulemaking (REG20825490 and REG 13648104) that was published in the Federal Register on Friday, August 6, 2004 (69 FR 47816), that contains new proposed rules that describe the proper basis for determining the source of compensation from labor or personal services performed partly within and partly without the United States.

SUMMARY: Labor and personal services; source of compensation; Correction,

SUPPLEMENTAL INFORMATION

The withdrawal of notice of proposed rulemaking and notice of proposed rulemaking (REG20825490 and REG13648104) that is the subject of this correction is under section 861 of the Internal Revenue Code.

Need for Correction

As published, REG20825490 and REG13648104, contains errors that may prove to be misleading and are in need of clarification. Correction of Publication

Accordingly, the withdrawal of notice of proposed rulemaking and notice of proposed rulemaking (REG20825490 and REG13648104) which is the subject of FR. Doc. 0417813 is corrected as follows:

1. On page 47816, column 2, in the preamble, the paragraph heading ADDRESSES, is corrected in its entirety, to read as follows ``Send submissions to: CC:PA:LPD:PR (REG13648104), room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG13648104), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington DC or sent electronically, via the IRS Internet site at: http://www.regulations.gov (IRS and REG13648104).''

Sec. 1.8614 [Corrected]

2. On page 47819, column 3, Sec. 1.8614, paragraph (b)(2)(ii)(C)(2), line 1 through 3, the language ``Ruling or other administrative pronouncement with respect to groups of taxpayers. The Commissioner may, by'' is corrected to read ``Ruling or other administrative pronouncement with respect to groups of taxpayers. The Commissioner may, by''.
LaNita Van Dyke,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration). [FR Doc. 0418835 Filed 81604; 8:45 am]
BILLING CODE 483001P

FOR FURTHER INFORMATION CONTACT David Bergkuist at (202) 622-3850 (not a tollfree number).