# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to final regulations.
**SUMMARY:**
This document contains corrections to final regulations that were published in the *Federal Register* on December 15, 2000 (65 FR 78409). This document relates to the postponement of certain tax-related deadlines due either to service in a combat zone or a Presidentially declared disaster.
**DATES:**
This correction is effective December 15, 2000.
**FOR FURTHER INFORMATION CONTACT:**
Bridget E. Finkenaur (202) 622-4940 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations that are the subject of these corrections are under section 7508 of the Internal Revenue Code.
**Need for Correction**
As published, the final regulations (TD 8911) contain errors that may prove to be misleading and are in need of clarification.
**26 CFR Part 301**
**Correction of Publication**
Accordingly, the publication of the final regulations (TD 8911), which are the subject of FR Doc. 00-31500, is corrected as follows:
§ 301.7508A-1
1. On page 78412, column 2, § 301.7508A-1, paragraph (g), paragraph (i) of *Example 4,* the second line from the bottom of the paragraph, the language “payments. H and W's principal residence is” is corrected to read “payments. H's and W's principal residence is.”
**26 CFR Part 301**
2. On page 78412, column 2, § 301.7508A-1, paragraph (g), paragraph (iii) of *Example 4,* line 1, the language “Because H and W's principal residence” is corrected to read “Because H's and W's principal residence”.
**26 CFR Part 301**
3. On page 78412, column 2, § 301.7508A-1, paragraph (g), paragraph (iii) of *Example 4,* line 4, the language “date of H and W's 2001 Form 1040 and” is corrected to read “date of H's and W's 2001 Form 1040 and”.
**26 CFR Part 301**
4. On page 78412, column 3, § 301.7508A-1, paragraph (g), paragraph (iii) of *Example 4,* line 6 from the top of the column, the language “Accordingly, H and W's 2001 Form 1040 and” is corrected to read “Accordingly, H's and W's 2001 Form 1040 and”.
**26 CFR Part 301**
5. On page 78412, column 3, § 301.7508A-1, paragraph (g), paragraph (i) of *Example 5,* line 6, the language “of section 7508A, under section 6511(a), H” is corrected to read “of section 7508A, under section 6511(a), H's”.
**26 CFR Part 301**
6. On page 78413, column 1, § 301.7508A-1, paragraph (g), paragraph (i)of *Example 8,* second line from the bottom of the paragraph, the language “the 2001 taxable year. H and W's principal” is corrected to read “the 2001 taxable year . H's and W's principal”.
**26 CFR Part 301**
7. On page 78413, column 1, § 301.7508A-1, paragraph (g), paragraph (iii) of *Example 8,* line 1, the language “Because H and W's principal residence” is corrected to read “Because H's and W's principal residence”.
**26 CFR Part 301**
8. On page 78413, column 1, § 301.7508A-1, paragraph (g), paragraph (iii) of *Example 8,* line 12, the language “extension. Therefore, H and W's return and” is corrected to read “extension. Therefore, H's and W's return and”.
Cynthia E. Grigsby,
Chief, Regulations Unit, Office of Special Counsel (Modernization and Strategic Planning).