# Exclusion of income from the international operation of ships or aircraft.
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correcting amendment.
**SUMMARY:**
This document contains corrections to final and temporary regulations (TD 9332) that were published in the *Federal Register* on Monday, June 25, 2007 (72 FR 34600) relating to the exclusion from gross income of income derived by certain foreign corporations engaged in the international operation of ships or aircraft.
**DATES:**
The correction is effective August 13, 2007.
**FOR FURTHER INFORMATION CONTACT:**
Patricia A. Bray, (202) 622-3880 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final and temporary regulations that are the subject of this correction are under section 883 of the Internal Revenue Code.
**Need for Correction**
As published, final and temporary regulations (TD 9332) contain 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.
**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 in part as follows:
**Authority:**
26 U.S.C. 7805 * * *
**26 CFR Part 1**
*Par. 2.* Section 1.883-1 is amended by revising paragraph (h)(3) to read as follows:
§ 1.883-1
(h) * * *
(3) For further guidance, see the entry for § 1.883-1T(h)(3).
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).