# Changes in use.”
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to temporary regulations.
**SUMMARY:**
This document contains a correction to temporary regulations that were published in the *Federal Register* on June 17, 2004 (69 FR 33840) relating to the depreciation of property subject to section 168 of the Internal Revenue Code.
**DATES:**
This correction is effective June 17, 2004.
**FOR FURTHER INFORMATION CONTACT:**
Sara Logan or Kathleen Reed, (202) 622-3110 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The correction notice that is the subject of this document is under section 168 of the Internal Revenue Code.
**Need for Correction**
As published, the correction notice (TD 9132), contains an error that may prove to be misleading and is in need of clarification.
**Correction of Publication**
Accordingly, the correction notice (TD 9132), which was the subject of FR Doc. 04-13723, is corrected as follows:
**26 CFR Part 1**
**PART 1—INCOME TAXES**
§ 1.168(i)-4
On page 33843, column 2, amendatory paragraph 5, lines 2 and 3, the language “read as follows: § 1.168(i)-4 Changes in use.” is corrected to read as follows: “reads as follows:
§ 1.168(i)-4
Cynthia Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration).