# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to a notice of proposed rulemaking and notice of public hearing.
**SUMMARY:**
This document contains a correction to notice of proposed rulemaking and notice of public hearing (REG-115420-18) that was published in the *Federal Register* on Monday, October 29, 2018. The proposed regulations are providing guidance under new section 1400Z-2 of the Internal Revenue Code relating to gains that may be deferred as a result of a taxpayer's investment in a qualified opportunity fund.
**DATES:**
Written or electronic comments and request for a public hearing for the notice of proposed rulemaking at 83 FR 54279, October 29, 2018, are still being accepted and must be received by December 28, 2018.
**FOR FURTHER INFORMATION CONTACT:**
Concerning the proposed regulations, Erika C. Reigle of the Office of Associate Chief Counsel (Income Tax and Accounting), (202) 317-7006 and Kyle C. Griffin of the Office of Associate Chief Counsel (Income Tax and Accounting), (202) 317-4718; concerning the submission of comments, the hearing, or to be placed on the building access list to attend the hearing, Regina L. Johnson, (202) 317- 6901 (not toll-free numbers).
**SUPPLEMENTARY INFORMATION:**
**Background**
The notice of proposed rulemaking and notice of public hearing that is subject of this document is under section 1400Z-2 of the Internal Revenue Code.
**Need for Correction**
As published, the notice of proposed rulemaking and notice of public hearing (REG-115420-18) contains errors that may prove to be misleading and are in need of clarification.
**Correction of Publication**
Accordingly, the notice of proposed rulemaking and notice of public hearing, FR Doc. 2018-23382, published at 83 FR 54279, October 29, 2018, is corrected as follows:
1. On page 54285, second column, in the preamble, the twelfth line of the first full paragraph, the language “1400Z-2(d)](2)(D)). is corrected to read “1400Z-2(d)(2)(D)).”.
2. On page 54285, second column, in the preamble, the last line of the first full paragraph, the language “section 1400Z-2(d)(2)(B)(ii)(III).” is corrected to read “section 1400Z-2(d)(2)(B)(i)(III) and section 1400Z-2(d)(2)(C)(iii).”.
§ 1.400Z2(e)-1
3. On page 54296, third column, the eleventh line of paragraph (a)(3)(i), the language “§ 1.752-3(a)” is corrected to read “section 752 and the regulations thereunder,”
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).