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CFR Citation: 26 CFR Part 1

RIN ID: RIN 1545-BE23

REG ID: [REG-161695-04]

NOTICE: PROPOSED RULES

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

SUBJECT CATEGORY: Farmer and Fisherman Income Averaging; Correction

DOCUMENT SUMMARY: This document corrects a notice of proposed rulemaking by crossreference to temporary regulations (REG16169504) that was published in the Federal Register on Tuesday, July 22, 2008 (73 FR 42538) relating to the averaging of farm and fishing income in computing income tax liability.

SUMMARY: Farmer and Fisherman Income Averaging; Correction,

SUPPLEMENTAL INFORMATION

The notice of proposed rulemaking by crossreference to temporary regulations (REG16169504) that is the subject of this correction is under section 1301 of the Internal Revenue Code.

Need for Correction

As published, REG16169504 contains an error that may prove to be misleading and is in need of clarification.

Correction of Publication

Accordingly, the publication of the proposed rulemaking by cross reference to temporary regulations (REG16169504), which was the subject of FR Doc. E816664, is corrected as follows:

On page 42538, column 2, in the preamble, under the caption ``For Further Information Contact'', line 2, the language ``Amy Pfalzgraf, (202) 6224950 (not a`` is corrected to read ``Amy Pfalzgraf (202) 622 4960 (not a``.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. E820552 Filed 9408; 8:45 am]
BILLING CODE 483001P

FOR FURTHER INFORMATION CONTACT Amy Pfalzgraf, (202) 622-4960 (not a tollfree number).