# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to a notice of proposed rulemaking.
**SUMMARY:**
This document contains a correction to a notice of proposed rulemaking that was published in the *Federal Register* on September 3, 2003 (68 FR 52466) regarding the obligation of a partnership to pay a withholding tax on effectively connected taxable income allocable under section 704 to a foreign partner.
**FOR FURTHER INFORMATION CONTACT:**
David J. Sotos at (202) 622-3860 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The proposed regulations that are the subject of these corrections are under section 704 of the Internal Revenue Code.
**Need for Correction**
As published, this notice of proposed rulemaking contains errors that may prove to be misleading and are in need of clarification.
**Correction of Publication**
Accordingly, the publication of notice of proposed rulemaking (REG-108524-00), which is the subject of FR. Doc. 03-22175, is corrected as follows:
1. On page 52469, column 2, in the preamble, under the paragraph heading “Special Rules for Tiered Trust or Estate Structures—§ 1.1446-3(d)(2)(iii)”, first paragraph, line 4, the language “1446(d) to provide that a foreign trust's” is corrected to read “1446(d) to provide that amounts withheld on a foreign trust's”.
§ 1.1461-1
2. On page 52483, column 1, § 1.1461-1, paragraph (a)(1), line 13, the language “under § 11446-4(g). The previous two” is corrected to read “under § 1.1446-4(g). The previous two.”
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedures and Administration).