# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Notice of proposed rulemaking and notice of public hearing; Correction.
**SUMMARY:**
This document contains corrections to notice of proposed rulemaking and notice of public hearing that was published in the *Federal Register* on Friday, August 4, 2006 (71 FR 44240) relating to the determination of who is considered to pay a foreign tax for purposes of sections 901 and 903.
**FOR FURTHER INFORMATION CONTACT:**
Bethany A. Ingwalson, (202) 622-3850 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The notice of proposed rulemaking and notice of public hearing (REG-124152-06) that is the subject of these corrections are under sections 901 and 903 of the Internal Revenue Code.
**Need for Correction**
As published, the notice of proposed rulemaking and notice of public hearing (REG-124152-06) contains errors that may prove to be misleading and are in need of clarification.
**Correction of Publication**
Accordingly, the notice of proposed rulemaking and notice of public hearing (REG-124152-06) that was the subject of FR Doc. E6-12358 is corrected as follows:
§ 1.901-2
1. On page 44246, column 1, § 1.901-2(f)(6), paragraph (i) of *Example 4.* , line 4, the language “county Y. A accrues interest income on the” is corrected to read “country Y. A accrues interest income on the”.
2. On page 44246, column 2, § 1.901-2(f)(6), paragraph (i) of *Example 4.* , first paragraph of the column, line 1, the language “pay over to country X 10 percent of the” is corrected to read “pay over to country Y 10 percent of the”.
3. On page 44247, column 1, § 1.901-2(f)(6), paragraph (i) of *Example 8.* , the language “tax purposes. New D also has a short U.S.” is corrected to read “tax purposes. “New” D also has a short U.S.”.
4. On page 44247, column 1, § 1.901-2(f)(6), paragraph (ii) of *Example 8.* , line 11, the language “years of terminating D and new D. See” is corrected to read “years of old D and new D. See”.
5. On page 44247, column 1, § 1.901-2(f)(6), paragraph (ii) of *Example 8.* , line 13, the language “allocation of terminating D's country M taxes” is corrected to read “allocation of old D's country M taxes”.
6. On page 44247, column 1, § 1.901-2(h), the language “(h) *Effective Date* . Paragraphs (a)” is corrected to read “(h) *Effective date* . Paragraphs (a)”.
LaNita Van Dyke,
Federal Register Liaison, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).