Internal Revenue Service (IRS), Treasury.
Correction to notice of proposed rulemaking by cross-reference to temporary
regulations.
This document contains a correction to notice of proposed rulemaking
by cross-reference to temporary regulations (REG-103039-05, 2006-49 I.R.B.
1057) that were published in the Federal Register on
Thursday, November 2, 2006 (71 FR 64496) relating to the disclosure of reportable
transactions by material advisors.
FOR FURTHER INFORMATION CONTACT:
Tara P. Volungis or Charles Wien, 202-622-3070 (not a toll-free number).
SUPPLEMENTAL INFORMATION:
The notice of proposed rulemaking by cross-reference to temporary regulations
(REG-103039-05) that is the subject of this correction is under sections 6111
and 6112 of the Internal Revenue Code.
As published, the notice of proposed rulemaking by cross-reference to
temporary regulations (REG-103039-05) contains an error that may prove to
be misleading and is in need of clarification.
Correction of Publication
Accordingly, the notice of proposed rulemaking by cross-reference to
temporary regulations (REG-103039-05) that was the subject of FR Doc. E6-18321
is corrected as follows:
On page 64499, column 1, §301.6111-3(b)(2)(ii)(B), first paragraph
of the column, lines 4 and 5, the language “disclosure of the tax structure
or tax aspects of the transaction is limited in” is corrected to read
“disclosure of the tax treatment or tax structure of the transaction
is limited in”.
LaNita Van Dyke,
Branch
Chief,
Publications and Regulations Branch,
Legal Processing Division,
Associate Chief Counsel
(Procedure
and Administration).
Note
(Filed by the Office of the Federal Register on December 1, 2006, 8:45
a.m., and published in the issue of the Federal Register for December 4, 2006,
71 F.R. 70335)
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