Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income; Correction

---
identifier: "/us/fr/06-3473"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income; Correction"
title_number: 0
title_name: "Federal Register"
section_number: "06-3473"
section_name: "Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income; Correction"
positive_law: false
currency: "2006-04-12"
last_updated: "2006-04-12"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "06-3473"
document_type: "rule"
publication_date: "2006-04-12"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "1545-BD16"
fr_citation: "71 FR 18623"
fr_volume: 71
docket_ids:
  - "TD 9191"
effective_date: "2005-03-18"
fr_action: "Removal of temporary regulations."
---


#  [Removed]

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Removal of temporary regulations.

**SUMMARY:**

This document contains a correction to a temporary regulation (TD 9191) that was published in the *Federal Register* on Friday, March 18, 2005 (70 FR 13100), relating to the time and manner of making section 163(d)94)(B) election to treat qualified dividend income as investment income.

**DATES:**

This correction is effective March 18, 2005.

**FOR FURTHER INFORMATION CONTACT:**

Amy Pfalzgraf, (202) 622-4950 (not a toll-free number).

**SUPPLEMENTARY INFORMATION:**

**Background**

The final regulation (TD 9191) that is the subject of this correction is under section 163 of the Internal Revenue Code.

**Need for Correction**

As published, TD 9191, contains an error that may prove to be misleading and is in need of clarification.

**List of Subjects in 26 CFR Part 1**

Income taxes, Reporting and recordkeeping requirements.

**26 CFR Part 1**

**Correction of Publication**

Accordingly, 26 CFR part 1 is corrected by making the following correcting amendment:

**PART 1—INCOME TAXES**

*Paragraph 1.* The authority citation for part 1 continues to read as follows:

**Authority:**

26 U.S.C. 7805 * * *

§ 1.163(d)-1T

Section 1.163(d)-1T is removed.

Guy R. Traynor,

Chief, Publications & Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedures & Administration).