[Federal Register: October 4, 2005 (Volume 70, Number 191)]
[Proposed Rules]
[Page 57807-57808]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr04oc05-29]
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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.
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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:
Sec. 1.863-9 [Corrected]
On page 54875, column 3, Sec. 1.863-9, paragraph (e), line 2, the
language ``communications income. Income'' is
[[Page 57808]]
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]
BILLING CODE 4830-01-P