# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to final regulations.
**SUMMARY:**
This document contains corrections to final regulations which were published in the *Federal Register* on Friday, January 14, 2000 (65 FR 2323), affecting owners of low-income housing projects who claim the credit and the Agencies who administer the credit.
**DATES:**
This correction is effective January 1, 2001.
**FOR FURTHER INFORMATION CONTACT:**
Paul Handleman at (202) 622-3040 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations that are the subject of these corrections relate to owners of low-income housing projects who claim the credit and the Agencies who administer the credit.
**Need for Correction**
As published, the final regulations (TD 8859) contain errors that are in need of clarification.
**26 CFR Part 1**
**Correction of Publication**
Accordingly, the publication of the final regulations (TD 8859), which were the subject of FR Doc. 00-111, is corrected as follows:
§ 1.42-5
1. On page 2327, column 2, § 1.42-5(c)(1)(xi), line 14, the language “1437s” is corrected to read “1437f”.
§ 1.42-6
2. On page 2328, column 1, Instructional Par. 3, paragraph 1, in line 4, the language “Report”” is corrected to read “Report,”” and in line 6, the language “Report' ” is corrected to read “Report,' ”.
Dale D. Goode,
Federal Register Liaison, Assistant Chief Counsel (Corporate).