# Stock Transfer Rules: Carryover of Earnings and Taxes; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to final regulations.
**SUMMARY:**
This document contains a correction to final regulations (TD 9273) that were published in the *Federal Register* on Tuesday, August 8, 2006(71 FR 44887) addressing the carryover of certain tax attributes, such as earnings and profits and foreign income tax accounts, when two corporations combine in a corporate reorganization or liquidation that is described in both section 367(b) and section 381 of the Internal Revenue Code (Code).
**DATES:**
This correction is effective August 8, 2006.
**FOR FURTHER INFORMATION CONTACT:**
Jeffrey L. Parry, (202) 622-3850 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The correction notice that is the subject of this document is under sections 367(b) and 381 of the Internal Revenue Code.
**Need for Correction**
As published, final regulations (TD 9273) contain 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 9273), which was the subject of FR Doc. 06-6740, is corrected as follows:
On page 44889, column 3, in the preamble, under the paragraph heading *“B. Paradigm Based on Pooling Rather Than Look-Through”,* first paragraph of the column, line 11, the language “through-corporation included a” is corrected to read “through corporation included a”.
Guy R. Traynor,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).