Notices. Correction to notice of proposed rulemaking

219 words·~1 min read·/register/2005/10/04/05-19779·

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BILLING CODE 6750-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-106030-98] RIN 1545-AW50 Source of Income From Certain Space and Ocean Activities; Source of Communications Income; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of proposed rulemaking. SUMMARY: This document corrects the notice of proposed rulemaking (REG-106030-98) that was published in the **Federal Register** on Monday, September 19, 2005 (70 FR 54859) under section 863(d) governing the source of income from certain space and ocean activities. FOR FURTHER INFORMATION CONTACT: Edward R. Barret,

(202)622-3880 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The notice of proposed rulemaking (REG-106030-98) that is the subject of this correction is under section 863(d) of the Internal Revenue Code. Need for Correction As published, REG-106030-98 contains an error that may prove to be misleading and is in need of clarification. Correction of Publication Accordingly, the notice of proposed rulemaking (REG-106030-98), that was the subject of FR Doc. 05-18265, is corrected as follows: § 1.863-9 [Corrected] On page 54875, column 3, § 1.863-9, paragraph (e), line 2, the language “ *communications income.* Income” is corrected to read “ *communications income.* The source of income”. Cynthia Grigsby, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 05-19779 Filed 10-3-05; 8:45 am]

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