Changes in Computing Depreciation; Correction

---
identifier: "/us/fr/04-2296"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Changes in Computing Depreciation; Correction"
title_number: 0
title_name: "Federal Register"
section_number: "04-2296"
section_name: "Changes in Computing Depreciation; Correction"
positive_law: false
currency: "2004-02-04"
last_updated: "2004-02-04"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "04-2296"
document_type: "rule"
publication_date: "2004-02-04"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "1545-BC17"
fr_citation: "69 FR 5272"
fr_volume: 69
docket_ids:
  - "TD 9105"
effective_date: "2004-01-02"
fr_action: "Correction to final and temporary regulations."
---


#  [Corrected]

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Correction to final and temporary regulations.

**SUMMARY:**

This document corrects final and temporary regulations (TD 9105) that were published in the *Federal Register* on January 2, 2004 (69 FR 5). The document contains regulations relating to a change in computing depreciation or amortization as well as a change from a nondepreciable or nonamortizable asset to a depreciable or amortizable asset (or vice versa).

**DATES:**

This correction is effective January 2, 2004.

**FOR FURTHER INFORMATION CONTACT:**

Sara Logan, (202) 622-3110 (not a toll-free number).

**SUPPLEMENTARY INFORMATION:**

**Background**

The final and temporary regulations (TD 9105) that is the subject of this correction is under section 446(e) of the Internal Revenue Code.

**Need for Correction**

As published, the final and temporary regulations (TD 9105) contain errors that may prove to be misleading and are in need of clarification.

**Correction of Publication**

**26 CFR Part 1**

Accordingly, the publication of the final and temporary regulations (TD 9105) that was the subject of FR. Doc. 03-31820, are corrected as follows:

1. On page 6, column 1, in the preamble, paragraph 3, line 3, the  language “T.C.Memo. 2003-75, the Tax Court” is corrected to read “T.C. Memo. 2003-75, the Tax Court”.

§ 1.167(e)-1T

**26 CFR Part 1**

2. On page 8, column 1, § 1.167(e)-1T, paragraph (e), last line in the paragraph, the language “expires on or before January 2, 2007” is corrected to read “expires on or before December 29, 2006”.

§ 1.446-1T

**26 CFR Part 1**

3. On page 12, column 2, § 1.446-1T, paragraph (e)(4)(iii), line 3, the language “January 2, 2007.” is corrected to read “December 29, 2006.”.

§ 1.1016-3T

**26 CFR Part 1**

4. On page 12, column 3, § 1.1016-3T, paragraph (j)(3), line 2, the language “expires on or before January 2, 2007.” is corrected to read “expires on or before December 29, 2006.”.

Cynthia E. Grigsby,

Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration).