# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correcting amendment.
**SUMMARY:**
This document contains a correction to Treasury Decision 8168, which was published in the *Federal Register* on Tuesday, December 22, 1987 (52 FR 48407) relating to the treatment of personal interest and the treatment and determination of qualified residence interest.
**DATES:**
This correction is effective on December 22, 1987.
**FOR FURTHER INFORMATION CONTACT:**
Patricia Zweibel at (202) 622-5020 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations that are the subject of this correction are under section 163(h) of the Internal Revenue Code.
**Need for Correction**
As published, TD 8168 contains an error which may prove to be misleading and is in need of clarification.
**List of Subjects in 26 CFR Part 1**
Income taxes, Reporting and recordkeeping requirements.
**Correction of Publication**
**26 CFR Part 1**
Accordingly, 26 CFR part 1 is corrected by making the following correcting amendment:
**PART 1—INCOME TAXES**
1. The authority citation for part 1 continues to read in part as follows:
**Authority:**
26 U.S.C. 7805 * * *
**26 CFR Part 1**
§ 1.163-9T
2. Section 1.163-9T(b)(2)(i)(A) is amended by removing the reference to “§ 1.168-8T” and adding the reference “§ 1.163-8T” in its place.
Cynthia Grigsby,
Chief, Regulations Unit, Associate Chief Counsel (Procedure and Administration).