Proposed Rules. Correction to notice of proposed rulemaking and notice of public hearing

Agency: Internal Revenue Service (IRS), Treasury
Action: Correction to notice of proposed rulemaking and notice of public hearing
Citation: FR Doc. 04-23748 · RIN 1545-BB72 · REG-163679-02 · 26 CFR 25

Summary

This document contains a correction to a notice of proposed rulemaking that was published in the Federal Register on Monday, July 26, 2004 (69 FR 44476), relating to the gift tax special valuation rules and qualified interests.

Supplementary Information

Background The notice of proposed rulemaking (REG-163679-02), that is the subject of this correction is under section 2702 of the Internal Revenue Code. Need for Correction As published, the notice of proposed rulemaking (REG-163679-02), contains an error that may prove to be misleading and is in need of clarification. Correction of Publication Accordingly, the publication of the notice of proposed rulemaking and notice of public hearing (REG-163679-02), which was the subject of FR Doc. 04-16593, is corrected as follows: On page 44476, column 2, in the preamble, under the caption DATES , line 2, the language “must be received by October 21, 2004.” is corrected to read “must be received by October 25, 2004.” Guy R. Traynor, Federal Register Liaison, Publication and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedures & Administration). [FR Doc. 04-23748 Filed 10-22-04; 8:45 am]