# Residence Rules Involving U.S. Possessions; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to final regulations.
**SUMMARY:**
This document contains a correction to final regulations that were published in the *Federal Register* on Tuesday, January 31, 2006 (71 FR 4996) that provide rules for determining bona fide residency in the following U.S. possessions: American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, and the United States Virgin Islands under sections 937(a) and 881(b) of the Internal Revenue Code (Code).
**DATES:**
This correction is effective January 31, 2006.
**FOR FURTHER INFORMATION CONTACT:**
J. David Varley, (202) 435-5262 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations (TD 9248) that are the subject of this correction are under sections 937(a) and 881(b) of the Internal Revenue Code.
**Need for Correction**
As published, the final regulations (TD 9248) contains an error that may prove to be misleading and is in need of clarification.
**Correction of Publication**
Accordingly, the publication of the final regulations (TD 9248), which were the subject of FR Doc. 06-818, is corrected as follows:
1. On page 4997, column 2, in the preamble under the paragraph heading “Explanation of Provisions and Summary of Comments”, first paragraph, fourth line from the bottom, the language “tax and closer connection tests is the” is corrected to read “tax home and closer connection test is the”.
LaNita VanDyke,
Federal Register Liaison Officer, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).