Definition of Essential Governmental Function Under Section 7871 and Limitation to Activities Customarily Performed by States and Local Governments; Correction

---
identifier: "/us/fr/E6-15119"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Definition of Essential Governmental Function Under Section 7871 and Limitation to Activities Customarily Performed by States and Local Governments; Correction"
title_number: 0
title_name: "Federal Register"
section_number: "E6-15119"
section_name: "Definition of Essential Governmental Function Under Section 7871 and Limitation to Activities Customarily Performed by States and Local Governments; Correction"
positive_law: false
currency: "2006-09-13"
last_updated: "2006-09-13"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "E6-15119"
document_type: "proposed_rule"
publication_date: "2006-09-13"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "RIN-1545-BF63"
fr_citation: "71 FR 54005"
fr_volume: 71
docket_ids:
  - "REG-118788-06"
fr_action: "Correction to advance notice of proposed rulemaking."
---


#  Definition of Essential Governmental Function Under Section 7871 and Limitation to Activities Customarily Performed by States and Local Governments; Correction

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Correction to advance notice of proposed rulemaking.

**SUMMARY:**

This document corrects an advance notice of proposed rulemaking (REG-118788-06) that was published in the *Federal Register* on Wednesday, August 9, 2006 (71 FR 45474), that applies to Indian tribal governments and to State and local governments that issue bonds for the benefit of Indian tribal governments.

**FOR FURTHER INFORMATION CONTACT:**

Aviva M. Roth, (202) 622-4164 (not toll-free numbers).

**SUPPLEMENTARY INFORMATION:**

**Background**

The advance notice of proposed rulemaking, (REG-118788-06) that is the subject of this correction is under section 7871 of the Internal Revenue Code.

**Need for Correction**

As published, REG-118788-06 contains an error that may prove to be misleading and is in need of clarification.

**Correction of Publication**

Accordingly, the publication of the advance notice of proposed rulemaking (REG-118788-06) that were the subject of FR. Doc. E6-12884, is corrected as follows:

On page 45474, preamble, under the caption “ *FOR FURTHER INFORMATION CONTACT* :”, line 4, the language “Aviva M. Roth, (202) 622-3980 (not toll-” is corrected to read “Aviva M. Roth, (202) 622-4164 (not toll-”.

Guy R. Traynor,

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