# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to notice of proposed rulemaking; notice of proposed rulemaking by cross-reference to temporary regulations; notice of public hearing; and partial withdrawal of proposed regulations.
**SUMMARY:**
This document corrects a notice of proposed rulemaking; notice of proposed rulemaking by cross-reference to temporary regulations; notice of public hearing; and partial withdrawal of proposed regulations (REG-106590-00, REG-138499-02) that were published in the *Federal Register* on Monday, March 1, 2004 (69 FR 9560) relating to the depreciation of property subject to section 168 of the Internal Revenue Code (MACRS property).
**FOR FURTHER INFORMATION CONTACT:**
Charles J. Magee, (202) 622-3110 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The notice of proposed rulemaking; notice of proposed rulemaking by cross-reference to temporary regulations; notice of public hearing; and partial withdrawal of proposed regulations (REG-106590-00, REG-138499-02) that is the subject of this correction are under section 168 of the Internal Revenue Code.
**Need for Correction**
As published, the notice of proposed rulemaking; notice of proposed rulemaking by cross-reference to temporary regulations; notice of public hearing; and partial withdrawal of proposed regulations (REG-106590-00, REG-138499-02) contains errors that may prove to be misleading and is in need of clarification.
**Correction of Publication**
Accordingly, the notice of proposed rulemaking; notice of proposed rulemaking by cross-reference to temporary regulations; notice of public hearing; and partial withdrawal of proposed regulations (REG-106590-00, REG-138499-02), is corrected as follows:
1. On page 9560, column 3, in the preamble, under the caption *SUMMARY* , line 10, the language “(REG-139499-02) published July 21,” is corrected to read “(REG-138499-02) published July 21,”.
§ 1.168(i)-1
2. On page 9562, column 1, § 1.168(i)-1, paragraph (e)(3)(iii)(B)(4), lines 1 through 4, the language “(4) (The text of the proposed amendment to § 1.168(i)-1(e)(3)(iii)(B)(4) is the same as the text of § 1.168(i)-1T(e)(3)(iii)(B)( *4* ) published” is corrected to read “(4) (The text of the proposed amendment to § 1.168(i)-1(e)(3)(iii)(B)( *4* ) is the same as the text of § 1.168(i)-1T(e)(3)(iii)(B)( *4* ) published”.
1.168(k)-1
3. On page 9562, column 2, § 1.168(k)-1, paragraph (g), line 3, the language “1(g)(1) is the same as § 1.168(g)-” is corrected to read “1(g)(1) is the same as § 1.168(k)-”.
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration).