# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to a correction to a notice of proposed rulemaking.
**SUMMARY:**
This document contains corrections to a correction to a notice of proposed rulemaking (REG-124590-07) that was published in the *Federal Register* on Tuesday, April 15, 2008 (73 FR 20201) providing guidance relating to foreign base company sales income, as defined in section 954(d), in cases in which personal property sold by a controlled foreign corporation (CFC) is manufactured, produced, or constructed pursuant to a contract manufacturing arrangement or by one or more branches of the CFC.
**FOR FURTHER INFORMATION CONTACT:**
Ethan Atticks at (202) 622-3840 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The correction notice that is the subject of this document is under section 954 of the Internal Revenue Code.
**Need for Correction**
As published, the correction notice to a notice of proposed rulemaking (REG-124590-07) contains errors that may prove to be misleading and are in need of clarification.
**Correction of Publication**
Accordingly, the publication of a correction notice to a notice of proposed rulemaking (REG-124590-07), which was the subject of FR Doc. E8-8031, is corrected as follows:
§ 1.954-3
1. On page 20203, column 2, second paragraph of the column, line 2, the language “§ 1.954-3(b)(2)(ii)( *c* )( *2* ) *Example 3* .(i),” is corrected to read “§ 1.954-3(b)(4) *Example 3.* (i),”.
2. On page 20203, column 2, third paragraph of the column, line 2, the language “§ 1.954-3(b)(2)(ii)( *c* )( *2* ) *Example 3.* (i),” is corrected to read “§ 1.954-3(b)(4) *Example 3.* (i),”.
3. On page 20203, column 2, fourth paragraph of the column, line 2, the language “§ 1.954-3(b)(2)(ii)( *d* ), line 10, the” is corrected to read “§ 1.954-3(d), line 10, the”.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).