# Farmer and Fisherman Income Averaging; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to final and temporary regulations.
**SUMMARY:**
This document corrects final and temporary regulations (TD 9417) that were published in the *Federal Register* on Tuesday, July 22, 2008 (73 FR 42522) relating to the averaging of farm and fishing income in computing income tax liability.
**FOR FURTHER INFORMATION CONTACT:**
Amy Pfalzgraf, (202) 622-4960 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final and temporary regulations (TD 9417) that are the subject of this correction are under section 1301 of the Internal Revenue Code.
**Need for Correction**
As published, TD 9417 contains an error that may prove to be misleading and is in need of clarification.
**Correction of Publication**
Accordingly, the publication of the final and temporary regulations (TD 9417), which were the subject of FR Doc. E8-16665, is corrected as follows:
On page 42522, column 2, in the preamble, under the caption “For Further Information Contact”, line 2, the language “Amy Pfalzgraf, (202) 622-4950 (not a“ is corrected to read “Amy Pfalzgraf (202) 622-4960 (not a “.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).