# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to final regulations.
**SUMMARY:**
This document contains corrections to final regulations (TD 9137) that were published in the *Federal Register* on Friday, July 16, 2004 (69 FR 42551) relating to partnership transactions involving contracts accounted for under a long-term contract method of accounting.
**DATES:**
This correction is effective July 16, 2004.
**FOR FURTHER INFORMATION CONTACT:**
Richard Probst at (202) 622-3060 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations that are the subject of these corrections are under section 460 of the Internal Revenue Code.
**Need for Correction**
As published, TD 9137 contains 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 regulations (TD 9137), which was the subject of FR Doc. 04-15833, is corrected as follows:
§ 1.1362-3
1. On page 42559, column 2, § 1.1362-3, Par. 14., second line, the language, “by adding a sentence is at the end of” is corrected to read “by adding a sentence at the end of”.
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration).