# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to final and temporary regulations.
**SUMMARY:**
This document contains corrections to final and temporary regulations that were published in the *Federal Register* on Wednesday, January 3, 2001 (66 FR 268) relating to the section 864(e)(5) and (6) rules on affiliated group interest and other expense allocation and other expense allocation and apportionment and to the section 904(d) foreign tax credit limitation.
**DATES:**
This correction is effective January 3, 2001.
**FOR FURTHER INFORMATION CONTACT:**
Bethany A. Ingwalson (202) 622-3850 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final and temporary regulations that are the subject of these corrections are under section 864 and 904 of the Internal Revenue Code.
**Need for Correction**
As published, the final and temporary regulations contain errors that may prove to be misleading and are in need of clarification.
**26 CFR Part 1**
**Correction of Publication**
Accordingly, the publication of the final and temporary regulations (TD 8916), that were the subject of FR Doc. 00-32477, is corrected as follows:
1. On page 268, column 3, in the preamble in the caption *DATES* under the *“Applicability Dates:”* paragraph heading, first full paragraph, line 6 and 7, the language “9(h)(5)(i) and (ii), § 1.861-11(d)(8), and § 1.861-14(d)(1), (d)(2)(i), and (d)(2)(ii)” is corrected to read “9(h)(5)(iii), § 1.861-11(d)(2)(iv) and (d)(7), and § 1.861-14(d)(1) and (d)(2)(iii)”.
**26 CFR Part 1**
§ 1.904-4
2. On page 276, column 3, § 1.904-4, paragraph (g)(3)(ii)(C), line 6, the language “determination whether a distribution” is corrected to read “determination of whether a distribution”.
Cynthia E. Grigsby,
Chief, Regulations Unit, Office of Special Counsel (Modernization and Strategic Planning).