# Obligations of States and Political Subdivisions; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to final and temporary regulations.
**SUMMARY:**
This document contains a correction to final and temporary regulations, TD 8941, which were published in the *Federal Register* on Thursday, January 18, 2001 (66 FR 4661). These regulations provide guidance to issuers of tax-exempt bonds for output facilities.
**DATES:**
This correction is effective January 19, 2001.
**FOR FURTHER INFORMATION CONTACT:**
Rose M. Weber (202) 622-3980 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final and temporary regulations that are the subject of this correction are under sections 141 and 142 of the Internal Revenue Code.
**Need for Correction**
As published, TD 8941 contains an error which may prove to be misleading and is in need of clarification.
**26 CFR Part 1**
**Correction of Publication**
Accordingly, the publication of final and temporary regulations, TD 8941, which are the subject of FR Doc. 01-1412, is corrected as follows:
On page 4661, column 1, in the preamble under the paragraph heading “ *Paperwork Reduction Act* ” , last line of the first paragraph, the language “number 1545-” is corrected to read “number 1545-1730”.
Cynthia Grigsby,
Chief, Regulations Unit, Office of Special Counsel (Modernization & Strategic Planning).