Income Taxes

---
identifier: "/us/fr/05-55506"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Income Taxes"
title_number: 0
title_name: "Federal Register"
section_number: "05-55506"
section_name: "Income Taxes"
positive_law: false
currency: "2005-07-19"
last_updated: "2005-07-19"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Internal Revenue Service"
document_number: "05-55506"
document_type: "rule"
publication_date: "2005-07-19"
agencies:
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
fr_citation: "70 FR 41343"
fr_volume: 70
---


#  Income Taxes

**CFR Correction**

In Title 26 of the Code of Federal Regulations, Part 1 (§ 1.1551 to End), revised as of April 1, 2005, in § 1.6045-1(g)(4), *Example 9* , on page 252, second column, the last paragraph designated (i) and on page 253 first column, first complete paragraph designated (ii) are removed.