# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to final and temporary regulations.
**SUMMARY:**
This document contains a correction to final and temporary regulations (TD 9552) that were published in the *Federal Register* on Wednesday, October 19, 2011 (76 FR 64816) relating to deductions for the cost of producing film and television productions.
**DATES:**
This correction is effective on November 18, 2011, and is applicable on October 19, 2011.
**FOR FURTHER INFORMATION CONTACT:**
Bernard P. Harvey, (202) 622-4930 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final and temporary regulations that are the subject of this correction are under Section 181 of the Internal Revenue Code.
**Need for Correction**
As published, final and temporary regulations (TD 9552) contain 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 9552) which were the subject of FR Doc. 2011-26973 published in the *Federal Register* on Wednesday, October 19, 2011 is corrected as follows:
§ 1.181-1
On page 64817, column 2, under the amendatory instruction, the language “Par. 2. Section 1.181-1 is amended by revising paragraphs (a)(1)(ii), (a)(6) and (b)(1)(ii) and (b)(2)(vi) to read as follows:” is removed and is replaced with the new language “Par. 2. Section 1.181-1 is amended by revising paragraphs (a)(1)(ii), (a)(6), (b)(1)(ii), (b)(2)(vi), and (c)(2) to read as follows:”.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, Procedure and Administration.