Withdrawal of Proposed Regulations Relating to Certain Corporate Reorganizations Involving Disregarded Entities; Correction

---
identifier: "/us/fr/01-30831"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Withdrawal of Proposed Regulations Relating to Certain Corporate Reorganizations Involving Disregarded Entities; Correction"
title_number: 0
title_name: "Federal Register"
section_number: "01-30831"
section_name: "Withdrawal of Proposed Regulations Relating to Certain Corporate Reorganizations Involving Disregarded Entities; Correction"
positive_law: false
currency: "2001-12-13"
last_updated: "2001-12-13"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "01-30831"
document_type: "proposed_rule"
publication_date: "2001-12-13"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "1545-AW36"
fr_citation: "66 FR 64385"
fr_volume: 66
docket_ids:
  - "REG-106186-98"
fr_action: "Correction to withdrawal of notice of proposed rulemaking."
---


#  Withdrawal of Proposed Regulations Relating to Certain Corporate Reorganizations Involving Disregarded Entities; Correction

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Correction to withdrawal of notice of proposed rulemaking.

**SUMMARY:**

This document contains a correction to notice of proposed rulemaking (REG-106186-98) which was published in the *Federal Register* on Thursday, November 15, 2001 (66 FR 57400). This regulation relates to the withdrawal of proposed regulations relating to certain corporate reorganizations involving disregarded entities.

**DATES:**

This correction applies as of November 15, 2001.

**FOR FURTHER INFORMATION CONTACT:**

Reginald Mombrun, (202) 622-7750 (not a toll-free number).

**SUPPLEMENTARY INFORMATION:**

**Background**

The proposed regulations relating to certain corporate reorganizations involving disregarded entities that are the subject of this correction is under 26 U.S.C. 7805 of the Internal Revenue Code.

**Need for Correction**

As published, proposed regulations (REG-106186-00) contain an error which may prove to be misleading and is in need of clarification.

**Correction of Publication**

Accordingly, the publication of proposed regulation (REG-106186-00), which is the subject of FR Doc. 01-28671, is corrected as follows:

On page 57400, column 1, in the heading, the language “(REG-106186-00)” is corrected to read “(REG-106186-98)”.

LaNita VanDyke,

Acting Chief, Regulations Unit, Associate Chief Counsel (Income Tax and Accounting).