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CFR Citation: 26 CFR Part 301

RIN ID: RIN 1545-BE07

REG ID: [REG-149036-04]

NOTICE: PROPOSED RULES

ACTION: Procedure and administration:

DOCUMENT ACTION: Correction to notice of proposed rulemaking by cross-reference to temporary regulations.

SUBJECT CATEGORY: Application of Section 6404(g) of the Internal Revenue Code Suspension Provisions; Correction

DOCUMENT SUMMARY: This document contains corrections to notice of proposed rulemaking by crossreference to temporary regulations (REG14903604) that were published in the Federal Register on Thursday, June 21, 2007 (72 FR 34204) relating to the application of section 6404(g) of the Internal Revenue Code suspension provisions.

SUMMARY: Taxpayers who have participated in listed transactions or undisclosed reportable transactions; suspension provisions; cross-reference; Correction,

SUPPLEMENTAL INFORMATION

The notice of proposed rulemaking by crossreference to temporary regulations that are the subject of this correction are under section 6404(g) of the Internal Revenue Code.

Need for Correction

As published, proposed regulations (REG14903604) contains an error that may prove to be misleading and is in need of clarification. Correction of Publication

Accordingly, the publication of the proposed regulations (REG 14903604), which was the subject of FR Doc. E712085, is corrected as follows:

On page 34204, column 1, in the preamble, under the caption

FOR FURTHER INFORMATION CONTACT Stuart Spielman, (202) 622-7950 (not a tollfree number).