Application of Section 904 to Income Subject to Separate Limitations and Computation of Deemed-Paid Credit Under Section 902; Correction

---
identifier: "/us/fr/01-6479"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Application of Section 904 to Income Subject to Separate Limitations and Computation of Deemed-Paid Credit Under Section 902; Correction"
title_number: 0
title_name: "Federal Register"
section_number: "01-6479"
section_name: "Application of Section 904 to Income Subject to Separate Limitations and Computation of Deemed-Paid Credit Under Section 902; Correction"
positive_law: false
currency: "2001-03-21"
last_updated: "2001-03-21"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "01-6479"
document_type: "proposed_rule"
publication_date: "2001-03-21"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "1545-AX88"
fr_citation: "66 FR 15820"
fr_volume: 66
docket_ids:
  - "REG-104683-00"
fr_action: "Corrections to notice of proposed rulemaking and notice of public hearing."
---


#  [Corrected].

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Corrections 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 Wednesday, January 3, 2001 (66 FR 319), relating to the application of section 904 to income subject to separate limitations and computation of deemed-paid credit under section 902.

**FOR FURTHER INFORMATION CONTACT:**

Bethany A. Ingwalson (202) 622-3850 (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 sections 902 and 904 of the Internal Revenue Code.

**Need for Correction**

As published, the notice of proposed rulemaking and notice of ublic hearing (REG-104683-00), contains errors that may 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-104683-00), which is the subject of FR Doc. 00-32478 is corrected as follows:

1. On page 319, column 2, in the preamble under the caption *ADDRESSES* , line 9, the language “(REG-106409-00), Courier's Desk,” is corrected to read “(REG-104683-00), Courier's Desk,”.

§ 1.904(b)-1

2. On page 331, column 3, § 1.904(b)-1(f), paragraph (i) of *Example 1* ., line 4 from the bottom of the paragraph, the language “would have been subject to tax a rate of 20” is corrected to read “would have been subject to tax at a rate of 20”.

Cynthia E. Grigsby,

Chief, Regulations Unit, Office of Special Counsel (Modernization & Strategic Planning).