Internal Revenue Service (IRS), Treasury.
Correction to final and temporary regulations.
This document contains a correction to final and temporary regulations
(T.D. 9281, 2006-39 I.R.B. 517), that were published in the Federal
Register on Thursday, August 17, 2006 (71 FR 47443). This regulation
revised the Income Tax Regulations relating to the determination of the interest
expense deduction of foreign corporations and applies to foreign corporations
engaged in a trade or business within the United States.
This correction is effective August 17, 2006.
FOR FURTHER INFORMATION CONTACT:
Gregory Spring or Paul Epstein, (202) 622-3870 (not a toll-free number).
The final and temporary regulations (T.D. 9281) that is the subject
of this correction are under sections 882 and 884 of the Internal Revenue
As published, T.D. 9281 contains an error that may prove to be misleading
and is in need of clarification.
Correction of Publication
Accordingly, the publication of the final and temporary regulations
(T.D. 9281), that were the subject of FR Doc. E6-13402, is corrected as follows:
On page 47443, column 1, in the preamble under the caption “DATES: Effective
Date:”, lines 1 through 5, the language, “These regulations
are effective starting the tax year end for which the original tax return
due date (including extensions) is after August 17, 2006.” is corrected
to read “These regulations are effective August 17, 2006.”.
Cynthia E. Grigsby,
Federal Register Liaison Officer,
Publications and Regulations
Legal Processing Division,
(Procedure and Administration).
(Filed by the Office of the Federal Register on September 27, 2006,
8:45 a.m., and published in the issue of the Federal Register for September
28, 2006, 71 F.R. 56868)
You can either: Search all IRS Bulletin Documents issued since January 1996, or Search the entire site. For a more focused search, put your search word(s) in quotes.