[Corrected]

---
identifier: "/us/fr/05-19779"
source: "fr"
legal_status: "authoritative_unofficial"
title: "[Corrected]"
title_number: 0
title_name: "Federal Register"
section_number: "05-19779"
section_name: "[Corrected]"
positive_law: false
currency: "2005-10-04"
last_updated: "2005-10-04"
format_version: "1.1.0"
generator: "[email protected]"
agency: "DEPARTMENT OF THE TREASURY"
document_number: "05-19779"
document_type: "proposed_rule"
publication_date: "2005-10-04"
agencies:
  - "DEPARTMENT OF THE TREASURY"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "1545-AW50"
---


#  [Corrected]

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Correction to notice of proposed rulemaking.

**SUMMARY:**

This document corrects the notice of proposed rulemaking (REG-106030-98) that was published in the *Federal Register* on Monday, September 19, 2005 (70 FR 54859) under section 863(d) governing the source of income from certain space and ocean activities.

**FOR FURTHER INFORMATION CONTACT:**

Edward R. Barret, (202) 622-3880 (not a toll-free number).

**SUPPLEMENTARY INFORMATION:**

**Background**

The notice of proposed rulemaking (REG-106030-98) that is the subject of this correction is under section 863(d) of the Internal Revenue Code.

**Need for Correction**

As published, REG-106030-98 contains an error that may prove to be misleading and is in need of clarification.

**Correction of Publication**

Accordingly, the notice of proposed rulemaking (REG-106030-98), that was the subject of FR Doc. 05-18265, is corrected as follows:

§ 1.863-9

On page 54875, column 3, § 1.863-9, paragraph (e), line 2, the language “ *communications income.* Income” is  corrected to read “ *communications income.* The source of income”.

Cynthia Grigsby,

Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).