# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to notice of proposed rulemaking.
**SUMMARY:**
This document contains corrections to notice of proposed rulemaking that were published in the *Federal Register* on August 6, 2004 (69 FR 47822) providing guidance for determining a United States shareholder's *pro rata* share of a controlled foreign corporation's (CFC's) subpart F income, previously excluded subpart F income withdrawn from investment in less developed countries, previously excluded subpart F income withdrawn from foreign base company shipping operations, and amounts determined under section.
**FOR FURTHER INFORMATION CONTACT:**
Jonathan A. Sambur at (202) 622-3840 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The proposed regulations that are the subject of these corrections are under section 951 (a) of the Internal Revenue Code.
**Correction of Publication**
Accordingly, the publication of the notice of proposed rulemaking (REG-129771-04), which was the subject of FR Doc. 04-17907, is corrected as follows:
1. On page 47823, column 1, in the preamble under the caption *ADDRESSES* , remove the last sentence.
§ 1.951-1
2. On page 47826, column 2, § 1.951-1, paragraph (e)(5)(iii), line 11, the language “distribution of earnings or profits that” is corrected to read “distribution of earnings and profits that”.
Cynthia E. Grigsby,
Acting Chief, Regulations and Publications Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration).