Federal Register: October 27, 2009 (Volume 74, Number 206)
DOCID: fr27oc09-12 FR Doc E9-25739
DEPARTMENT OF THE TREASURY
Internal Revenue Service
CFR Citation: 26 CFR Part 301
RIN ID: RIN 1545-BD67
TD ID: [TD 9460]
NOTICE: RULES
DOCID: fr27oc09-12
DOCUMENT ACTION: Correction to final regulations.
SUBJECT CATEGORY:
Declaratory Judgments--Gift Tax Determinations; Correction
DOCUMENT SUMMARY:
This document contains corrections to final regulations (TD 9460) that were published in the Federal Register on Wednesday, September 9, 2009 (74 FR 46347) regarding petitions filed with the United States Tax Court for declaratory judgments with respect to the valuation of gifts.
SUMMARY:
Declaratory JudgmentsGift Tax Determinations; Correction
SUPPLEMENTAL INFORMATION
Background
The final regulations (TD 9460) that are the subject of these corrections are under section 7477 of the Internal Revenue Code. Need for Correction
As published, the final regulations (TD 9460) contain errors that may prove to be misleading and are in need of clarification. Correction of Publication
Accordingly, the final regulations (TD 9460), that are the subject of FR Doc. E921458, are corrected as follows:
1. On page 46347, in the preamble, column 1, under the caption ``For Further Information Contact'', line 1, the language ``Deborah S. Ryan'' is corrected to read ``Juli Ro Kim''.
2. On page 46347, in the preamble, column 3, under the paragraph
heading ``Drafting Information'', line 2, the language ``regulations
are Deborah Ryan and Juli'' is corrected to read ``regulations are George Masnik and Juli''.
LaNita VanDyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. E925739 Filed 102609; 8:45 am]
BILLING CODE 483001P
FOR FURTHER INFORMATION CONTACT
Juli Ro Kim or George Masnik, (202) 6223090 (not a toll free number).