Rules and Regulations. Correction to final regulations

252 words·~1 min read·/register/2000/03/28/00-5239

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BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 8859] RIN 1545-AV44 Compliance Monitoring and Miscellaneous Issues Relating to the Low-Income Housing Credit; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to final regulations. SUMMARY: This document contains corrections to final regulations which were published in the **Federal Register** on Friday, January 14, 2000 (65 FR 2323), affecting owners of low-income housing projects who claim the credit and the Agencies who administer the credit. DATES: This correction is effective January 1, 2001. FOR FURTHER INFORMATION CONTACT: Paul Handleman at

(202)622-3040 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The final regulations that are the subject of these corrections relate to owners of low-income housing projects who claim the credit and the Agencies who administer the credit. Need for Correction As published, the final regulations (TD 8859) contain errors that are in need of clarification. Correction of Publication Accordingly, the publication of the final regulations (TD 8859), which were the subject of FR Doc. 00-111, is corrected as follows: § 1.42-5 [Corrected] 1. On page 2327, column 2, § 1.42-5(c)(1)(xi), line 14, the language “1437s” is corrected to read “1437f”. § 1.42-6 [Corrected] 2. On page 2328, column 1, Instructional Par. 3, paragraph 1, in line 4, the language “Report”” is corrected to read “Report,”” and in line 6, the language “Report' ” is corrected to read “Report,' ”. Dale D. Goode, Federal Register Liaison, Assistant Chief Counsel (Corporate). [FR Doc. 00-5239 Filed 3-27-00; 8:45 am]

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26 CFR 1
T.D. 8859

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Correction to final regulations

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