# At-Risk Limitations; Interest Other Than That of a Creditor; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to notice of proposed rulemaking.
**SUMMARY:**
This document contains a correction to a notice of proposed rulemaking relating to the treatment, for purposes of the at-risk limitations, of amounts borrowed from a person who has an interest in an activity other than that of a creditor or from a person related to a person (other than the borrower) with such an interest.
**FOR FURTHER INFORMATION CONTACT:**
Tara P. Volungis (202) 622-3080 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The proposed regulations that are the subject of this correction are under section 465 of the Internal Revenue Code.
**Need for Correction**
As published, the proposed regulations REG-209377-89, contains an error that may prove to be misleading and is in need of clarification.
**Correction of Publication**
Accordingly, the publication of the proposed regulations REG-209377-89, which is the subject of FR Doc. 03-17090, is corrected as follows:
1. On page 40583, column 3, in the preamble, under the paragraph heading *For Further Information Contact* paragraph 1, lines 4 and 5, the language “requests for a public hearing, [Insert Name], 202-622-7180 (not toll-free” is corrected to read “requests for a public hearing, Sonya Cruse, 202-622-4693 (not toll-free”.
Cynthia E. Grigsby,
Chief, Regulations Unit, Associate Chief Counsel (Procedure and Administration).