# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correcting amendment.
**SUMMARY:**
This document contains corrections to the final regulations Treasury Decision 9960 published in the *Federal Register* on Tuesday, January 25, 2022. The final regulations regarding the treatment of domestic partnerships for purposes of determining amounts included in the gross income of their partners with respect to foreign corporations.
**DATES:**
These corrections are effective on *February 22, 2022,* and applicable on or after January 25, 2022.
**FOR FURTHER INFORMATION CONTACT:**
Edward J. Tracy at (202) 317-6934 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations (TD 9960) subject to this correction are issued under section 951 of the Internal Revenue Code.
**Need for Correction**
As published on January 25, 2022 (87 FR 3648), the final regulations (TD 9960) contain errors that need to be corrected.
**List of Subjects in 26 CFR Part 1**
Income taxes, Reporting and recordkeeping requirements.
**Correction of Publication**
Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments:
**PART 1—INCOME TAXES**
**26 CFR Part 1**
*Paragraph 1.* The authority citation for part 1 continues to read in part as follows:
**Authority:**
26 U.S.C. 7805 * * *
§ 1.958-1
**26 CFR Part 1**
*Par. 2.* Section 1.958-1(d)(3)(iii)(B)( *3* ) is corrected by removing the word “note” and adding the word “account” in its place.
Oluwafunmilayo A. Taylor,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).