# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to notice of proposed rulemaking and notice of public hearing.
**SUMMARY:**
This document contains corrections to a notice of proposed rulemaking and notice of public hearing that was published in the *Federal Register* on Tuesday, October 10, 2000 (65 FR 60136) relating to the exclusion of gain from the sale or exchange of taxpayer's principal residence.
**FOR FURTHER INFORMATION CONTACT:**
Sara P. Shepherd at (202) 622-4910 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The notice of proposed rulemaking and notice of public hearing that is the subject of these corrections is under section 121 of the Internal Revenue Code.
**Need for Correction**
As published, the notice of proposed rulemaking and notice of public hearing contains errors that may prove to be misleading and are in need of clarification.
**Correction of Publication**
Accordingly, the publication of the notice of proposed rulemaking and notice of public hearing (REG-105235-99), that was the subject of FR Doc. 00-25482, is corrected as follows:
§ 1.121-1
1. On page 60139, column 1, § 1.121-1, paragraph (f), *Example 9* , third line from the bottom of the paragraph, the language “$5,000 of which adjusted net capital gain). J” is corrected to read “$5,000 of which is adjusted net capital gain). J”.
§ 1.121-2
2. On page 60139, column 2, § 1.121-2, paragraph (b)(3), *Example 1* , line three, the language “sale is $256,000. A and B meet the” is corrected to read “sale is $256,000. H and W meet the”.
Cynthia E. Grigsby,
Chief, Regulations Unit, Office of Special Counsel (Modernization and Strategic Planning).