# Section 67 Limitations on Estates or Trusts; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to a cancellation of notice of public hearing on proposed rulemaking.
**SUMMARY:**
This document contains a correction to a cancellation of notice of public hearing on proposed rulemaking (REG-128224-06) providing guidance on which costs incurred by estates or trusts other than grantor trusts (non-grantor trusts) are subject to the 2-percent floor for miscellaneous itemized deductions under section 67(a) of the Internal Revenue Code (Code). The document was published in the *Federal Register* on Tuesday, December 13, 2011 (76 FR 77454).
**FOR FURTHER INFORMATION CONTACT:**
Richard A. Hurst of the Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration), at *[email protected].*
**SUPPLEMENTARY INFORMATION:**
**Background**
The correction notice that is the subject of this document is under section 67 of the Code.
**Need for Correction**
As published, a cancellation of notice of public hearing on proposed rulemaking (REG-128224-06) contains an error that may prove to be misleading and is in need of clarification.
**Correction of Publication**
Accordingly, the publication of cancellation of notice of public hearing on proposed rulemaking (REG-128224-06), which was the subject of FR Doc. 2011-31855, is corrected as follows:
On page 77454, column 3, in the preamble, under the subject of the headings, the title “New Markets Tax Credit Non-Real Estate Investments; Hearing Cancellation” is corrected to read “Section 67 Limitations on Estates or Trusts; Hearing Cancellation”.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).