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CFR Citation: 26 CFR Part 1

REG ID: [REG-106030-98]

RIN ID: RIN 1545-AW50

NOTICE: PROPOSED RULES

ACTION: Income taxes:

DOCUMENT ACTION: Correction to notice of proposed rulemaking.

SUBJECT CATEGORY: Source of Income From Certain Space and Ocean Activities; Source of Communications Income; Correction

DOCUMENT SUMMARY: This document corrects the notice of proposed rulemaking (REG- 10603098) that was published in the Federal Register on Monday, September 19, 2005 (70 FR 54859) under section 863(d) governing the source of income from certain space and ocean activities.

SUMMARY: Space and ocean activities and communications; source of income; public hearing; Correction,

SUPPLEMENTAL INFORMATION

The notice of proposed rulemaking (REG10603098) that is the subject of this correction is under section 863(d) of the Internal Revenue Code.

Need for Correction

As published, REG10603098 contains an error that may prove to be misleading and is in need of clarification.

Correction of Publication

Accordingly, the notice of proposed rulemaking (REG10603098), that was the subject of FR Doc. 0518265, is corrected as follows: Sec. 1.8639 [Corrected]

On page 54875, column 3, Sec. 1.8639, paragraph (e), line 2, the language ``communications income. Income'' is
[[Page 57808]]
corrected to read ``communications income. The source of income''. Cynthia Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 0519779 Filed 10305; 8:45 am]
BILLING CODE 483001P

FOR FURTHER INFORMATION CONTACT Edward R. Barret, (202) 622-3880 (not a tollfree number).