Deductions for Entertainment Use of Business Aircraft; Correction

---
identifier: "/us/fr/E7-13498"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Deductions for Entertainment Use of Business Aircraft; Correction"
title_number: 0
title_name: "Federal Register"
section_number: "E7-13498"
section_name: "Deductions for Entertainment Use of Business Aircraft; Correction"
positive_law: false
currency: "2007-07-12"
last_updated: "2007-07-12"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "E7-13498"
document_type: "proposed_rule"
publication_date: "2007-07-12"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "1545-BF34"
fr_citation: "72 FR 38033"
fr_volume: 72
docket_ids:
  - "REG-147171-05"
fr_action: "Correction to notice of proposed rulemaking."
---


#  [Corrected]

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Correction to notice of proposed rulemaking.

**SUMMARY:**

This document contains corrections to notice of proposed rulemaking that was published in the *Federal Register* on Friday, June 15, 2007 (72 FR 33169) relating to the use of business aircraft for entertainment.

**FOR FURTHER INFORMATION CONTACT:**

Michael A. Nixon at (202) 622-4930 or Lynne A. Camillo at (202) 622-6040 (not toll-free numbers).

**SUPPLEMENTARY INFORMATION:**

**Background**

The notice of proposed rulemaking (REG-147171-05) that is the subject of this correction is under section 274(e) of the Internal Revenue Code.

**Need for Correction**

As published, the notice of proposed rulemaking (REG-147171-05) contains an error that may prove to be misleading and is in need of clarification.

**Correction of Publication**

Accordingly, the notice of proposed rulemaking (REG-147171-05) that was the subject of FR Doc. E7-11445 is corrected as follows:

§ 1.274-10

On page 33176, § 1.274-10(e)(1), column 2, lines 2 and 3 of the fourth full paragraph of the column, the language “General rule. Except as provided in paragraph (f)(4) of this section, for “ is corrected to read “General rule. For”.

Lanita Van Dyke,

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