# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to a notice of proposed rulemaking by cross-reference to temporary regulations.
**SUMMARY:**
This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulations (REG-139068-08) that were published in the *Federal Register* on Friday, September 4, 2009 (74 FR 45789) modifying the election under which a consolidated group can avoid immediately taking into account an intercompany item after the liquidation of a target corporation. This modification was made necessary in light of the regulations under section 368 that were issued in October 2007 addressing transfers of assets or stock following a reorganization.
**FOR FURTHER INFORMATION CONTACT:**
Mary W. Lyons, (202) 622-7930 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
A notice of proposed rulemaking by cross-reference to temporary regulations that is the subject of this document is under section 1502 of the Internal Revenue Code.
**Need for Correction**
As published, a notice of proposed rulemaking by cross-reference to temporary regulations (REG-139068-08) contains errors that may prove to be misleading and are in need of clarification.
**Correction of Publication**
Accordingly, the publication of a notice of proposed rulemaking by cross-reference to temporary regulations (REG-139068-08), which was the subject of FR Doc. E9-21323, is corrected as follows:
§ 1.1502-13
1. On page 45791, column 1, paragraph (f)(5)(ii)(B)( *1* ), lines 2 and 3, the language “amendments to § 1.1502-13(B)( *1* ) is the same as the text of § 1.1502-13T(B)( *1* )” is corrected to read “amendments to § 1.1502-13(f)(5)(ii)(B)( *1* ) is the same as the text of § 1.1502-13T(f)(5)(ii)(B)( *1* )”.
2. On page 45791, column 1, paragraph (f)(5)(ii)(B)( *2* ), lines 2 and 3, the language “amendments to § 1.1502-13(B)( *2* ) is the same as the text of § 1.1502-13T(B)( *2* )” is corrected to read “amendments to § 1.1502-13(f)(5)(ii)(B)( *2* ) is the same as the text of § 1.1502-13T(f)(5)(ii)(B)( *2* )”.
3. On page 45791, column 1, paragraph (f)(5)(ii)(F), lines 2 and 3, the language “amendments to § 1.1502-13(F) is the same as the text of § 1.1502-13T(F)” is corrected to read “amendments to § 1.1502-13(f)(5)(ii)(F) is the same as the text of § 1.1502-13T(f)(5)(ii)(F)”.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).