# Information Returns by Donees Relating to Qualified Intellectual Property Contributions; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to temporary regulations.
**SUMMARY:**
This document contains a correction to TD 9206 which was published in the *Federal Register* on Monday, May 23, 2005 (70 FR 29450) providing guidance for the filing of information returns by donees relating to qualified intellectual property contributions.
**DATES:**
This correction is effective May 23, 2005.
**FOR FURTHER INFORMATION CONTACT:**
Donnell M. Rini-Swyers, (202) 622-4910 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The temporary regulation (TD 9206) that is the subject of this correction is under section 6050 of the Internal Revenue Code.
**Need for Correction**
As published, TD 9206, contains an error that may prove to be misleading and is in need of clarification.
**Correction of Publication**
**26 CFR Part 1**
Accordingly, the publication of the temporary regulations (TD 9206), that was the subject of FR Doc 05-10229, is corrected as follows:
On page 29451, column 2, in the preamble under the paragraph heading “ *Explanation of Provisions* ”, third full paragraph, line 8, the language, “Notice 2005-XX issued thereunder.” is corrected to read “Notice 2005-41, 2005-23, I.R.B. 1203, issued thereunder.”.
Cynthia Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).