# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to final regulations.
**SUMMARY:**
This document corrects final regulations (TD 9234) that was published in the *Federal Register* on Monday, December 19, 2005 (70 FR 75028). The final regulations relates to the definition of private activity bond applicable to tax-exempt bonds issued by State and local governments.
**DATES:**
This correction is effective February 17, 2006.
**FOR FURTHER INFORMATION CONTACT:**
Johanna Som de Cerff, (202) 622-3980 (not a toll-free call).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations (TD 9234) that is the subject of this correction is under section 141 of the Internal Revenue Code.
**Need for Correction**
As published, TD 9234 contains error that may prove to be misleading and is in need of clarification.
**Correction of Publication**
Accordingly, the publication of the final regulations (TD 9234), that was the subject of FR Doc. 05-23944, is corrected as follows:
**26 CFR Part 1**
§ 1.141-15
On page 75035, column 2, § 1.141-15(j), lines 7 and 8, the language, “on or after February 17, 2006 and that are subject to the 1997 regulations.” is corrected to read “on or after February 17, 2006, and that are subject to the 1997 regulations (defined in paragraph (b)(1) of this section).”.
Cynthia Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).