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CFR Citation: 26 CFR Part 1

RIN ID: RIN 1545-BA81

TD ID: [TD 9137]

NOTICE: RULES

ACTION: Income taxes:

DOCUMENT ACTION: Correction to final regulations.

SUBJECT CATEGORY: Partnership Transactions Involving Long-Term Contracts; Correction

DATES: This correction is effective July 16, 2004.

DOCUMENT SUMMARY: This document contains corrections to final regulations (TD 9137) that were published in the Federal Register on Friday, July 16, 2004 (69 FR 42551) relating to partnership transactions involving contracts accounted for under a longterm contract method of accounting.

SUMMARY: Partnership transactions involving long-term contracts; accounting method; Correction,

SUPPLEMENTAL INFORMATION

The final regulations that are the subject of these corrections are under section 460 of the Internal Revenue Code.

Need for Correction

As published, TD 9137 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 9137), which was the subject of FR Doc. 0415833, is corrected as follows: Sec. 1.13623 [Corrected]
1. On page 42559, column 2, Sec. 1.13623, Par. 14., second line, the language, ``by adding a sentence is at the end of'' is corrected to read ``by adding a sentence at the end of''.
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration). [FR Doc. 0420166 Filed 9204; 8:45 am]
BILLING CODE 483001P

FOR FURTHER INFORMATION CONTACT Richard Probst at (202) 622-3060 (not a tollfree number).