# Guidance Under Section 951 for Determining Pro Rata Share; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to final regulations.
**SUMMARY:**
This document corrects final regulations (TD 9222) that were published in the *Federal Register* on Thursday, August 25, 2005 (70 FR 49864).
The final regulations under section 951(a) of the Internal Revenue Code (Code) provide 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pro rata share of a controlled foreign corporation's (CFC's) subpart F income, previously excluded subpart F income withdrawn from investment in less developed countries, and previously excluded subpart F income withdrawn from foreign base company shipping operations.
**DATES:**
This correction is effective August 25, 2005.
**FOR FURTHER INFORMATION CONTACT:**
Jeffrey L. Vinnik, (202) 622-3840 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations (TD 9222) that are the subject of this correction are under section 951(a) of the Internal Revenue Code.
**Need for Correction**
As published, the final regulations (TD 9222) contain an error that may prove to be misleading and is in need of clarification.
**26 CFR Part 1**
**Correction of Publication**
Accordingly, the publication of the final regulations (TD 9222), which was the subject of FR Doc. 05-16611, is corrected as follows:
On page 49864, column 2, in the preamble under the paragraph heading, “ *A. Amounts Determined Under Section 956 of the Code* ” second paragraph, line 4, the language “to section 956 under § 1.951-(1)(e).” is corrected to read “to section 956 under § 1.951-1(e).”.
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).