Proposed Rules. Correction to a notice of proposed rulemaking

Agency: Internal Revenue Service (IRS), Treasury
Action: Correction to a notice of proposed rulemaking
Citation: FR Doc. 2011-32313 · RIN 1545-BK03 · REG-149625-10 · 26 CFR 1

Summary

This document contains a correction to notice of proposed rulemaking (REG-149625-10) that was published in the Federal Register on Wednesday, November 23, 2011 (76 FR 72362) providing guidance regarding the application of the segregation rules to public groups under section 382 of the Internal Revenue Code (Code).

Supplementary Information

Background The correction notice that is the subject of this document is under section 382 of the Code. Need for Correction As published, the notice of proposed rulemaking (REG-149625-10) contains errors that may prove to be misleading and are in need of clarification. Correction of Publication Accordingly, the publication of notice of proposed rulemaking (REG-149625-10), which was the subject of FR Doc. 2011-30290, is corrected as follows: 1. On page 72364, column 3, in the preamble, under the paragraph heading “D. Clarification of § 1.382-2T(j)(3)”, eleventh line, the language “regard to § 1.382-2T(h)(i)(A)) or a first” is corrected to read “regard to § 1.382-2T(h)(2)(i)(A)) or a first”. 2. On page 72364, column 3, in the preamble, under the paragraph heading “D. Clarification of § 1.382-2T(j)(3)”, last line of the paragraph, the language “2T(h)(i)(A).” is corrected to read “2T(h)(2)(i)(A).”. LaNita Van Dyke, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2011-32313 Filed 12-15-11; 8:45 am]