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CFR Citation: 26 CFR Part 1

NOTICE: RULES

ACTION: Income Taxes:

SUBJECT CATEGORY: Income Taxes

DOCUMENT SUMMARY: CFR Correction

In Title 26 of the Code of Federal Regulations, Part 1 (Sec. 1.1551 to End), revised as of April 1, 2007, on page 439, in Sec. 1.66542, in the undesignated paragraph following paragraph (d)(2)(ii)(B), make the following changes:

1. In the first sentence, after the word ``attributable'', insert the words ``to months in such partnership taxable''; and

2. At the beginning of the third sentence, remove the words ``In addition, a partner shall include in his taxing after December'' and add the words ``In addition, a partner shall include in his taxable income and, for taxable years beginning after December'' in their place.
[FR Doc. 0855505 Filed 31808; 8:45 am]
BILLING CODE 150501D

SUMMARY: CFR Correction,

DOCUMENT BODY 2: CFR Correction

In Title 26 of the Code of Federal Regulations, Part 1 (Sec. 1.1551 to End), revised as of April 1, 2007, on page 439, in Sec. 1.66542, in the undesignated paragraph following paragraph (d)(2)(ii)(B), make the following changes:

1. In the first sentence, after the word ``attributable'', insert the words ``to months in such partnership taxable''; and

2. At the beginning of the third sentence, remove the words ``In addition, a partner shall include in his taxing after December'' and add the words ``In addition, a partner shall include in his taxable income and, for taxable years beginning after December'' in their place.
[FR Doc. 0855505 Filed 31808; 8:45 am]
BILLING CODE 150501D